Vienna University of Economics and Business

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    26617 research outputs found

    ESG-driven sustainable HRM practices of leading banks in Austria, China, the USA and the UK

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    ESG-DRIVEN SUSTAINABLE HRM PRACTICES OF LEADING BANKS IN AUSTRIA, CHINA, THE USA AND THE UK ESG-driven sustainable HRM practices of leading banks in Austria, China, the USA and the UK (1) Kurzfassung (4) Abstract (5) List of tables (6) List of abbreviations (6) 1 Introduction (10) 1.1 Initial situation and problem statement (10) 1.2 Objective and research question (10) 1.3 Structure of the thesis (11) 2 Theoretical background (12) 2.1 ESG (12) 2.1.1 Definition and development (12) 2.1.2 ESG rating (13) 1.1.1 (14) 1.1.1 (14) 1.1.1 (14) 1.1.1 (14) 2.1.3 Materiality and risk analysis (14) 2.1.4 HR-related components of ESG (15) 2.2 Sustainable HRM (19) 2.3 ESG in the banking sector (23) 1 (25) 1 (25) 1 (25) 1 (25) 1 (25) 1 (25) 3 Methodology (25) 3.1 Literature research (25) 3.2 Research design (26) 3.3 Sample description (26) 3.4 Document analysis (27) 3.5 Morningstar Sustainalytics Rating (28) 4 Results (30) 4.1 Austria (30) 4.1.1 ESG drivers and regulatory framework (30) 4.1.2 Diversity, equity and inclusion (31) 1.1.1 (33) 4.1.3 Training and development (33) 1.1.1 (34) 4.1.4 Health, safety, and wellbeing (34) 1.1.1 (35) 4.1.5 Sustainable financing (35) 4.1.6 Partial conclusion Austria (36) 4.2 China (36) 4.2.1 ESG drivers and regulatory framework (36) 4.2.2 Diversity, equity and inclusion (38) 4.2.3 Training and development (39) 4.2.4 Health, safety, and wellbeing (40) 4.2.5 Sustainable financing (41) 4.2.6 Partial conclusion China (42) 4.3 USA (42) 4.3.1 ESG drivers and regulatory framework (43) 4.3.2 Diversity, equity and inclusion (44) 4.3.3 Training and development (46) 4.3.4 Health, safety, and wellbeing (47) 4.3.5 Sustainable financing (48) 4.3.6 Partial conclusion USA (49) 4.4 UK (50) 4.4.1 ESG drivers and regulatory framework (50) 4.4.2 Diversity, equity and inclusion (51) 4.4.3 Training and development (53) 4.4.4 Health, safety, and wellbeing (54) 4.4.5 Sustainable financing (55) 4.4.6 Partial conclusion UK (55) 5 Discussion (56) 5.1 Summary of results (56) 5.2 Country- and bank-specific differences (57) 5.3 Theoretical classification of the results (59) 6 Conclusion (61) 6.1 Practical and theoretical implications (61) 6.2 Limitations and future research (62) 7 List of references (63) 8 List of aids (79) 9 Appendices (80) Appendix A: Sample description (80) Appendix B: Information on documents analysed (81) Appendix C: Topics of the analysis (82) APPENDIX D: Morningstar Sustainalytics Rating (83) Appendix E: Tabular overview of findings (84

    Cultural dimensions and their influence on consumer generosity in pay-what-you-want pricing models

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    CULTURAL DIMENSIONS AND THEIR INFLUENCE ON CONSUMER GENEROSITY IN PAY-WHAT-YOU-WANT PRICING MODELS Cultural dimensions and their influence on consumer generosity in pay-what-you-want pricing models (1) Abstract (5) Keywords (6) 1 Introduction (7) 2 Literature Review (9) 2.1 Innovative Pricing Strategies (9) 2.2 Pay-What-You-Want Pricing Strategy (11) 2.3 Concept of Culture (15) 2.4 Schwartz’s Theory of Cultural Values (17) 2.5 The Role of Culture in PWYW (21) 3 Methodology (28) 3.1 Research Design (28) 3.2 Measurement Instrument (28) 3.3 Data Collection (31) 3.4 Data Analysis (33) 4 Empirical Results (34) 4.1 Sample Description (35) 4.2 Pricing Behaviour (36) 4.3 Impact of Cultural Values on Prices Paid (36) 4.4 Moderators of Cultural Influence in PWYW Pricing Analysis (38) 4.5 Underlying Psychological Mechanism (42) 5 Discussion and Implications (45) 5.1 Interpretation of the Results (45) 5.2 Theoretical Implications (47) 5.3 Managerial Implications (48) 5.4 Limitations (50) 5.5 Future Research Directions (52) 6 Conclusion (54) 7 References (56) Appendix (65) A. Questionnaire (65) B. Output Analysis (67

    Ist Werbung mit Umweltschutz künftig verboten?

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    IST WERBUNG MIT UMWELTSCHUTZ KÜNFTIG VERBOTEN? Ist Werbung mit Umweltschutz künftig verboten? (1

    Resilienz von KMUs in Zeiten globaler Krisen

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    RESILIENZ VON KMUS IN ZEITEN GLOBALER KRISEN Resilienz von KMUs in Zeiten globaler Krisen (1

    Heritage and novelty in luxury branding

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    HERITAGE AND NOVELTY IN LUXURY BRANDING Heritage and novelty in luxury branding (1

    Innovative methods of payment for chronic patients

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    INNOVATIVE METHODS OF PAYMENT FOR CHRONIC PATIENTS Innovative methods of payment for chronic patients (1) 1. Introduction (5) 2. Theoretical Background (6) 2.1 Introduction to Healthcare Payment Models (6) 2.2 Why Chronic Care Requires Different Financing (9) 2.3 The Case for Innovative Payment Models (11) 2.4 Summary of Existing Systematic Reviews (16) 3. Methodology (19) 3.1 Search Strategy and Databases (19) 3.2 Eligibility Criteria and Study Selection (20) 3.3 Article Analysis Approach (21) 4. Results (23) 4.1 Description of the Literature (23) 4.2 Single Payment Model Studies (24) 4.2.1 Bundled Payments (24) 4.2.2 Pay-for-performance (25) 4.3 Multiple Payment Model Studies (28) 4.3.1 Performance-based Models (31) 4.3.2 All-inclusive Models (32) 4.3.3 Population-based Models (33) 4.3.4 Shared Savings Models (34) 4.3.5 Integrated Care Systems (35) 4.3.6 Fee-for-service (36) 4.4 Multinational Research (37) 4.4.1 Typology of Payments in Europe (37) 4.4.2 Cross Country Comparison of Implementation (40) 5. Limitations (46) 5.1 Methodological Limitations (46) 5.2 Scope-related Limitations (47) 6. Conclusion & Policy Implications (47) 6.1 Incentives for Prevention and Long-term Outcomes (47) 6.2 Evaluation for Innovative Payment Methods (49) 6.3 Frameworks & Infrastructure for Integrated Care (50) 7. Sources (53) 8. Appendix (61

    Mehr als nur Zahlen

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    MEHR ALS NUR ZAHLEN Mehr als nur Zahlen (1) Abstract (2) Kurzzusammenfassung (3) Danksagung (4) Inhaltsverzeichnis (5) Abbildungsverzeichnis (7) Tabellenverzeichnis (8) Abkürzungsverzeichnis (9) 1 Einleitung (10) 2 Theoretischer Rahmen (12) 2.1 Nachhaltigkeitsberichterstattung (12) 2.2 Relevante Nachhaltigkeitsberichterstattungsstandards (13) 2.3 Prüfung von Nachhaltigkeitsberichten (15) 2.3.1 Ziel, Nutzen und Wirkung (15) 2.3.2 Prüfungsanbieter und Verantwortlichkeiten (17) 2.3.3 Prüfungsarten (19) 2.3.4 Prüfrichtlinien und -standards (20) 2.3.5 Herausforderungen und Spannungsfelder der Prüfung von Nachhaltigkeitsberichten (21) 2.4 Bisherige Forschung zu Stakeholder-Kommentar-Analysen (23) 2.4.1 Einführung in die Stakeholder-Kommentar-Analyse (23) 2.4.2 Überblick über Stakeholder-Kommentar-Analysen (24) 3 Methodik (25) 3.1 Forschungsansatz (25) 3.2 Qualitative Inhaltsanalyse (26) 3.3 Stichprobe und Datenaufbereitung (26) 3.4 Coding und Datenanalyse (29) 4 Ergebnisse (31) 4.1 Präferenzen hinsichtlich einer Prüfung von Nachhaltigkeitsberichten (31) 4.2 Art der Prüfung von Nachhaltigkeitsberichten (37) 4.3 Prüfungsverantwortlichkeit (41) 4.4 Voraussetzungen für eine Prüfung von Nachhaltigkeitsberichten (44) 4.4.1 Gesamtdarstellung der Voraussetzungen für eine Prüfung von Nachhaltigkeitsberichten (44) 4.4.2 Einheitliche Nachhaltigkeitsberichterstattungsstandards (46) 4.4.3 Einheitliche Prüfrichtlinien und -standards (47) 4.4.4 Weitere notwendige Rahmenbedingungen (48) 4.5 Zweck einer Prüfung von Nachhaltigkeitsberichten (49) 4.5.1 Gesamtdarstellung des Zwecks einer Prüfung von Nachhaltigkeitsberichten (49) 4.5.2 Zuverlässigkeit, Vertrauen und Glaubwürdigkeit (52) 4.5.3 Verbesserung der Informationsqualität (53) 4.5.4 Erleichterung in Entscheidungsfindung (53) 4.6 Herausforderungen und Spannungsfelder einer Prüfung von Nachhaltigkeitsberichten (54) 5 Zusammenfassung der Ergebnisse und Diskussion (57) 6 Conclusio (60) 7 Literaturverzeichnis (63) 8 Erklärung zur Verwendung von künstlicher Intelligenz (70) 9 Anhang (71) 9.1 Fragenkatalog der IFRS Foundation (71

    Die unionsrechtliche ordre public-Kontrolle von Schiedssprüchen durch die österreichischen Gerichte - unter besonderer Berücksichtigung des Unionskartellrechts

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    DIE UNIONSRECHTLICHE ORDRE PUBLIC-KONTROLLE VON SCHIEDSSPRÜCHEN DURCH DIE ÖSTERREICHISCHEN GERICHTE - UNTER BESONDERER BERÜCKSICHTIGUNG DES UNIONSKARTELLRECHTS Die unionsrechtliche ordre public-Kontrolle von Schiedssprüchen durch die österreichischen Gerichte - unter besonderer Berücksichtigung des Unionskartellrechts (1

    Social media accounts and financial performance

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    SOCIAL MEDIA ACCOUNTS AND FINANCIAL PERFORMANCE Social media accounts and financial performance (1) Abstract (6) Introduction (7) Literature review (9) Social media, attention, and financial performance (9) Instagram as a platform for financial signaling (9) Operational performance and ROA: linking social media to business outcomes (10) Investor attention and stock price reactions (10) Empirical synthesis and research gap (11) Data description (12) Data Sources (12) Variable Construction and Definitions (13) Event Classification Overview (14) Methodology (16) Primary analysis: Instagram follower growth and ROA (16) Secondary analysis: Instagram follower growth and market reactions to news events (18) Empirical Results (19) Overview (19) Primary analysis: Primary analysis: Instagram follower growth and ROA (19) Robustness checks (22) Secondary analysis: Instagram follower growth and market reactions to news events (22) Summary of empirical results (25) Discussion and conclusion (27) Interpretation of key findings (27) Theoretical implications (27) Practical implications (28) Limitations (28) Directions for future research (29) Final remarks (29) Bibliography (30

    Global citizenship education in economics through a Latin American lens

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    GLOBAL CITIZENSHIP EDUCATION IN ECONOMICS THROUGH A LATIN AMERICAN LENS Global citizenship education in economics through a Latin American lens (1

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