Themen für Abschlussarbeiten
Inhaltsverzeichnis
- Nachhaltigkeitsberichterstattung von Genossenschaften
- The Role of the Insurance Sector in Biodiversity Protection and Preservation
- The Role of the Banking Sector in Biodiversity Protection and Preservation
- The Role of the Insurance Sector in Climate Change Mitigation and Adaptation
- Auditing Insurance-Associated Emissions in the Insurance Industry: An Analysis of Audit Techniques and Challenges
- How Do Financial Institutions Disclose Their Impacts on Biodiversity? An Empirical Analysis of Biodiversity Reporting in the Euro Stoxx 600 Financial Sector
- Navigating corporate risks by contributing to biodiversity protection and preservation and enhancing the resilience
- Assurance of Sustainability Disclosure
- Nachhaltigkeitsmanagement im Sport: Neue Wege in der Fußballbundesliga?
- Sustainability Reporting under Scrutiny: Variations in Understanding and Their Impact on Report Quality
- Culture of Sustainability in Organisations and Change Processes
- Drivers and barriers of biodiversity management in the finance sector. A systematic literature review
- Financial institutions as drivers of sustainable development
- Corporate biodiversity management
- Die Rolle von Biodiversität bei Feldexkursionen im Bildungskontext
- Which corporate governance mechanisms drive corporate sustainability?
- Sustainability Reporting of Corporations and Higher Education Institutions
- Sustainable Design in der Kreislaufwirtschaft
Nachhaltigkeitsberichterstattung von Genossenschaften
Die Bedeutung von Nachhaltigkeit und Transparenz in der Unternehmensführung hat in den letzten Jahren stark zugenommen. Genossenschaften, die traditionell auf gemeinschaftlichem Nutzen und demokratischer Mitbestimmung beruhen, stehen vor der Herausforderung, ihre Beiträge zur ökologischen, sozialen und ökonomischen Nachhaltigkeit systematisch zu dokumentieren und zu kommunizieren. Allerdings fehlen einheitliche Standards oder spezifische Leitlinien für die Nachhaltigkeitsberichterstattung von Genossenschaften. Dies erschwert nicht nur den Vergleich mit anderen Organisationsformen, sondern auch die Erfüllung der Erwartungen von Mitgliedern, Stakeholdern und Regulierungsbehörden. Fraglich ist bspw., welche Ansätze zur Nachhaltigkeitsberichterstattung für Genossenschaften geeignet sind und welche Potenziale oder Herausforderungen sich daraus ergeben.
Bachelor-/Master-/Diplomarbeit
Sprache: Deutsch/Englisch
Betreuung: Prof. Dr. Remmer Sassen
The Role of the Insurance Sector in Biodiversity Protection and Preservation
The insurance sector can play a significant role in the protection and preservation of biodiversity, given its broad influence across the value chain and its exposure to various risks and opportunities stemming from its impacts and dependencies on biodiversity.
Students participating in this research will gain an overview of the insurance business model and an understanding of how insurance companies can contribute to biodiversity protection and preservation. This research involves a content analysis of biodiversity-related disclosures by insurance companies. A coding framework is developed based on the European Sustainability Reporting Standards (ESRS) E4, which provide specific indicators related to biodiversity and ecosystems. Furthermore, the methodology includes performing a systematic literature review.
Bachelor-/Master-/Diplomarbeit
Sprache: Deutsch/Englisch
Methodology: systematic literature review and content analysis
Betreuung: Dr. Leyla Azizi (in Anknüpfung an ein aktuelles Forschungsprojekt)
The Role of the Banking Sector in Biodiversity Protection and Preservation
The banking sector can play a significant role in the protection and preservation of biodiversity, given its central role in financing economic activities and its influence on sectors with high biodiversity impacts. Banks are increasingly exposed to biodiversity-related risks and opportunities through their lending and investment portfolios, as well as their own operations. Students participating in this research will gain an overview of the banking business model and an understanding of how banks can contribute to biodiversity protection and preservation. This research involves a content analysis of biodiversity-related disclosures by banks. A coding framework is developed based on the European Sustainability Reporting Standards (ESRS) E4, which provide specific indicators related to biodiversity and ecosystems. Furthermore, the methodology includes performing a systematic literature review.
Bachelor-/Master-/Diplomarbeit
Sprache: Deutsch/Englisch
Methodology: systematic literature review and content analysis
Betreuung: Dr. Leyla Azizi (in Anknüpfung an ein aktuelles Forschungsprojekt)
The Role of the Insurance Sector in Climate Change Mitigation and Adaptation
The insurance sector plays a vital role in climate change adaptation and mitigation due to its significant influence along the value chain and its exposure to various climate-related risks and opportunities. Insurers can drive change by integrating climate considerations into underwriting, investment strategies, and risk management practices.
This research applies a content analysis of climate-related disclosures by insurance companies. A coding framework is developed based on the European Sustainability Reporting Standards (ESRS) E1, which provide indicators relevant to climate change adaptation and mitigation.
Students participating in this research will gain an in-depth understanding of the insurance business model and how insurance companies can support and contribute to climate resilience and decarbonization efforts. The methodology includes conducting a content analysis of sustainability reports and performing a systematic literature review.
Bachelor-/Master-/Diplomarbeit
Sprache: Deutsch/Englisch
Methodology: systematic literature review and content analysis
Betreuung: Dr. Leyla Azizi (in Anknüpfung an ein aktuelles Forschungsprojekt)
Auditing Insurance-Associated Emissions in the Insurance Industry: An Analysis of Audit Techniques and Challenges
This master thesis examines the increasing importance of sustainability reporting in the insurance sector, particularly in the context of rising regulatory requirements and growing public interest in the credibility of emissions data. As existing methods and standards for auditing insurance-associated emissions (IAE) are insufficiently researched and offer little guidance to practice, a research gap exists regarding the challenges and best practices in this area. Therefore, the thesis aims to analyze the auditing of IAE in the insurance industry, evaluate existing audit techniques, and identify challenges, ultimately improving the transparency and credibility of sustainability reports. Insurance companies face problems with data availability, quality, and the complexity of calculation methods when auditing IAE. Ensuring the reliability and comparability of the data presents a significant challenge. The research questions, therefore, address how emissions in the underwriting area can be reliably audited, what challenges and best practices exist, and how theoretical principles and practical experience can contribute to improving the audit.
Bachelor-/Master-/Diplomarbeit
Sprache: Deutsch/Englisch
Methodology: systematic literature review and content analysis
Betreuung: Dr. Leyla Azizi (in Anknüpfung an ein aktuelles Forschungsprojekt)
How Do Financial Institutions Disclose Their Impacts on Biodiversity? An Empirical Analysis of Biodiversity Reporting in the Euro Stoxx 600 Financial Sector
The disclosure of corporate sustainability activities related to biodiversity is increasingly demanded by various stakeholders. Societal and regulatory pressures (e.g., GRI 304, EU Sustainable Finance Disclosure Regulation, Taskforce on Nature-related Financial Disclosures [TNFD], CSRD, EU Biodiversity Strategy) particularly call for the measurement and reporting of companies’ impacts and dependencies on biodiversity across their operations.
This is urgently needed: according to the Global Risk Report 2023 (World Economic Forum), biodiversity loss ranks as the fourth most severe global risk over the next ten years. Measuring and reporting on biodiversity as part of sustainability reporting is therefore a key tool for communicating corporate performance and impacts in this area.
The planned master’s thesis will systematically evaluate the challenges of the current and emerging disclosure frameworks and assess existing biodiversity reporting practices in terms of their reported impacts and dependencies. Collaboration with practice partners is possible upon request.
Bachelor-/Master-/Diplomarbeit
Sprache: Deutsch/Englisch
Methodology: systematic literature review and content analysis
Betreuung: Dr. Leyla Azizi (in Anknüpfung an ein aktuelles Forschungsprojekt)
Navigating corporate risks by contributing to biodiversity protection and preservation and enhancing the resilience
The planetary boundaries framework represents nine components of Earth system critically affected by anthropogenic activities. Six of these nine boundaries, especially biodiversity, are transgressed. Biodiversity is a prerequisite for human welfare and economic functioning. By adopting an interdisciplinary systemic lens to biodiversity, this master thesis provides an understanding of the complex interrelations and processes between biodiversity loss and business sector. By including the social-ecological resilience as an interrelated system between humans and nature, this thesis connects firm-level resilience to the resilience of macro-level ecological systems. This master thesis aims on a framework development on drivers of biodiversity loss and identifying approaches for firms to building socio-ecological resilience.
Bachelor-/Master-/Diplomarbeit
Sprache: Deutsch/Englisch
Methodology: systematic literature review and content analysis
Betreuung: Dr. Leyla Azizi (in Anknüpfung an ein aktuelles Forschungsprojekt)
Assurance of Sustainability Disclosure
The assurance of sustainability information enhances the credibility and transparency of sustainability reports and can help prevent greenwashing. At the same time, there are legal requirements for certain companies to have their sustainability information assured. As such, assurance can support companies in achieving their sustainability goals and fulfilling their social responsibilities. Various research approaches are conceivable in the context of sustainability assurance, focusing on the validity, reliability, and impact of assured sustainability information. Potential topics include, for example, comparisons of different assurance methods for sustainability data, the credibility of sustainability reports (particularly in preventing greenwashing), challenges in the assurance process, the effects of regulation on the assurance of sustainability information, or the role of the assurance provider within the audit process.
Bachelor-/Master-/Diplomarbeit
Sprache: Deutsch/Englisch
Methodology: systematic literature review and content analysis
Betreuung: Dr. Leyla Azizi (in Anknüpfung an ein aktuelles Forschungsprojekt)
Nachhaltigkeitsmanagement im Sport: Neue Wege in der Fußballbundesliga?
In Vorbereitung der Europameisterschaft 2024 in Deutschland (UEFA, 2023) und den geänderten Lizenzierungsvorgaben der Bundesliga (DFL, 2021) bewegen sich auch Bundesligavereine im Kontext von Nachhaltigkeitsmanagement und Anpassungsmaßnahmen an den Klimawandel. Beispielhaft veröffentlichte Eintracht Frankfurt im Februar 2023 medienwirksam Ihre neue Nachhaltigkeitsstrategie (Kicker, 2023). Die TSG Hoffenheim ist z.B. neben FC Internationale Berlin für den Deutschen Nachhaltigkeitspreis (DNP) im 2023 erstmals vergebenen Bereich Sport nominiert (DNP, 2023). Auch regional ist Nachhaltigkeit ein Thema, auf welches sich die SG Dynamo Dresden vorbereitet. In einer Untersuchung von 2020 konnten seinerzeit nur geringe Nachhaltigkeitsmaßnahmen und -strategien in den Bundesligavereinen nachgewiesen werden (Sassen, 2020; TU Dresden, 2021); was ist also passiert?
Forschungsziele in dieser Reihe von Abschlussarbeiten können sein: Analysieren Sie die veröffentlichten Nachhaltigkeitsstrategien der Bundesligavereine, die neuen Lizenzierungsvorgaben und Vorgaben der DFL (DFL, 2023) oder aber in Bezug auf das Erreichen des Pariser 1,5 Grad Klimaziels (UNFCC, 2023)? Evaluieren Sie den Umfang und die Güte der Nachhaltigkeitsansätze bezüglich der Ihnen bekannten, typischen Nachhaltigkeitsdimensionen (ökologisch, ökonomisch, sozial)? Welche Gemeinsamkeiten und Unterschiede bestehen zwischen den Bundesligavereinen? Welche Besonderheiten weisen Fußballvereine im Vergleich zu anderen Industrien auf? Wie setzen die Vereine die DFL Auflagen z.B. als Wesentlichkeitsanalyse, Verkehrskonzept oder CO2-Bilanz konkret um? Welche Daten/Befragungen sind für eine Verkehrsanalyse als Mindestkriterium B I der DFL Auflagen nötig? Wie kann eine Anspruchsgruppenanalyse konkret im Verein umgesetzt werden (Planung und Durchführung bei der SG Dynamo Dresden)?
Eine Kooperation mit dem regionalen Verein ist zur Bearbeitung denkbar; auch in Form eines Praktikum.
Bachelor-/Master-/Diplomarbeit
Sprache: Deutsch/Englisch
Betreuung: M.Sc. Ronja Paleit, Dr. Christoph Scope
Sustainability Reporting under Scrutiny: Variations in Understanding and Their Impact on Report Quality
Sustainability reporting serves to communicate with stakeholders, strengthens legitimacy and can support reputation management (Benvenuto et al., 2023; Landrum & Ohsowski, 2018). However, until the introduction of the CSRD (which is still pending in Germany), only a few large companies had legal requirements for sustainability reporting (NFRD). And these only provided a broad framework (Directive 2014/95/EU). As a result, reports containing sustainability information were published under a variety of titles, and the understanding and inclusion of sustainability information varied from sector to sector. This has a number of implications for the quality of published reports (Habek & Wolniak, 2015; Sebrina et al., 2022). The thesis should focus on how the understanding of sustainability reporting varies and how this affects the quality of reports (Hahn et al., 2023). This can be followed by an examination of the methods used to analyse the quality of sustainability reports in academic studies (qualitative, quantitative or mixed methods) and whether a unidimensional or multidimensional understanding of sustainability has been used (Aluchna et al., 2024; De Oliveira et al., 2023; Minutiello & Tettamanzi, 2022).
This topic can be designed according to the specific interest of the candidate working on the topic (e.g., by choosing a sector or a region). This topic should be addressed through a systematic literature review.
Bachelor-/Master-/Diplomarbeit
Sprache: Deutsch/Englisch
Betreuung: M.Sc. Ronja Paleit
Culture of Sustainability in Organisations and Change Processes
To what degree do organisations implement sustainability into their everyday life, encompassing products/supply chain/internal structures? Focussing rather on the internal perspective and tracing sustainability change processes to eventually identify (a) culture(s) of sustainability that foster sustainable development. Ideally, different types of organisational settings can be identified and interdependencies mapped accordingly.
This is rather an open-ended research question, hence a qualitative approach would fit best.
The research will be empirical (interviews), but a thorough literature-review still needs to be done in order to theorise the findings.
Of course, we will specify the topic individually according to your degree. The scope of this topic is rather advanced, but might be levelled down to BA as well. In case you contact me, please, have an inspired idea of what you would like to research and how you might do that.
Bachelor-/Master-/Diplomarbeit
Sprache: Deutsch/Englisch
Betreuung: M.Sc. Ronja Paleit
Drivers and barriers of biodiversity management in the finance sector. A systematic literature review
Sustainable finance has been gaining momentum in recent years, aiming to increase the resilience of the global financial system in order to avoid further financial breakdowns, as experienced in 2008. In this context, the biodiversity topic's consideration often falls short for multiple reasons. Nevertheless, biodiversity and related ecosystem services are essential pillars of economic functioning and should be regarded when attempting to restructure the finance system. This thesis shall therefore examine existing literature on the topic and carve out drivers and barriers to implementing the matters of biodiversity in the context of sustainable finance.
Bachelorarbeit
Sprache: Deutsch/Englisch
Betreuung: Lisa Junge
Financial institutions as drivers of sustainable development
Sustainable development aims fulfilling today's needs without comprising the capabilities of future generations to meet their needs (World Commission on Environment and Development, 1987). In recent years, reaching the path of sustainable development ranks high on the global agenda given the increasing threats that the current growth paradigm has caused (e.g. climate change, and biodiversity loss). In this context, financial institutions play an essential role as they can redirect investments, nudge sustainable development and become co-agents of positive biodiversity change. For example, development banks can nudge future development by being responsible for financially supporting, inter alia, municipalities, businesses and private persons. Additionally, private financial institutions can leverage the business approaches of their business partners by excluding biodiversity-harming business activities from their funding. Consequently, financial institutions may uphold a significant power for sustainable development.
This topic can be shaped according to the specific interest of the candidate working on the topic (e.g. by selecting a type of financial institution, a sector, or a region). This topic shall be tackled by conducting a systematic literature review.
Bachel-/Master-/Diplomarbeit
Sprache: Deutsch/Englisch
Betreuung: Lisa Junge
Corporate biodiversity management
Corporate environmental responsibilities have received growing attention from multiple stakeholders and become common practices worldwide. However, certain particular issues such as biodiversity conservation, though receiving great social pressures, have not been considered in depth by current environmental management standards. To address such gap, research on the challenge of integrating biodiversity management in businesses are specifically called for.
The thesis should select one or more particular issues related to corporate biodiversity management such as drivers and barriers, internalization challenges, standards and implementation, governance mechanism, etc. Furthermore, the thesis should be able to critically discuss applicable managerial implication.
Bachelor-/Master-/Diplomarbeit
Sprache: Englisch/Deutsch
Betreuung: Lisa Junge
Die Rolle von Biodiversität bei Feldexkursionen im Bildungskontext
Der fortschreitende Verlust der Biodiversität und die damit verbundene Beeinträchtigung von Ökosystemleistungen stellen eine ernstzunehmende Bedrohung für unsere Gesellschaft dar. In diesem Zusammenhang wird Bildung als entscheidender Faktor für den Schutz und die nachhaltige Nutzung von Biodiversität angesehen.
Insbesondere Formate, die direkt in der natürlichen Umwelt stattfinden, wie etwa Feldexkursionen, spielen eine zentrale Rolle, um den Wert der Natur und ihrer vielfältigen Funktionen für den Menschen erfahrbar zu machen. Diese praxisnahen Lernerfahrungen tragen dazu bei, ein tieferes Verständnis und Bewusstsein für die Bedeutung der Biodiversität zu fördern.
Ziel der Masterarbeit ist es, einen umfassenden Überblick über den aktuellen Forschungsstand zur Rolle von Biodiversität im Rahmen von Feldexkursionen zu schaffen. Darüber hinaus sollen gute Praxisbeispiele identifiziert und analysiert werden. Ein besonderer Schwerpunkt der Arbeit liegt auf der Untersuchung des sächsischen Curriculums, um potenzielle Anknüpfungspunkte für Schulen aufzuzeigen und Empfehlungen für die Integration von Biodiversitätsthemen in den Unterricht zu entwickeln.
Aufgabenstellung:
- Überblick über den aktuellen Forschungsstand zur Bedeutung von Biodiversität bei Feldexkursionen.
- Identifizierung und Analyse von Best-Practice-Beispielen.
- Untersuchung des sächsischen Curriculums, um Möglichkeiten zur Einbindung von Biodiversitätsthemen in den Schulunterricht herauszuarbeiten.
Masterarbeit
Sprache: Englisch/Deutsch
Betreuung: M.Ed. Vera Braun
Which corporate governance mechanisms drive corporate sustainability?
Corporate sustainability, which is often confused with corporate social responsibility, is a strategy that goes beyond short-term efficiency to search for environmental, social and economic balance of doing business. In this sense, traditional corporate governance philosophies and mechanisms are challenged for reconsideration.
The aims of this thesis is to conduct a systematic literature review of the relationship between sustainability and governance, how sustainability- related issues could be integrated in corporate governance, and which tools and mechanisms are available or being developed to help companies in the transition towards sustainable business practices. Governing issues such as ownership structure, board structure, management process, compliance, information transparency, etc. are to be discussed in detail.
Bachelor-/Master-/Diplomarbeit
Sprache: Englisch/Deutsch
Betreuung: My Hanh Doan
Sustainability Reporting of Corporations and Higher Education Institutions
The sustainability reporting (SR) practices of corporations and other public institutions such as Higher Education Institutions (HEIs) are facing many challenges from the lack of mandatory requirements, uniform standards and formal assurance. Either intentionally or unintentionally, institutions might engage in the act of greenwashing or sustainability-washing in a broader sense, using sustainability reports as a form of public communication and mislead their stakeholders about the actual impacts of their economic, environmental, social and educational performance. Given the essential role of SR in the advancement of sustainable development, attention should be devoted to enhance the credibility of reports as well as to regulate, uniform and assure the SR practices within each sector. In such a context, research should attempt to bring the sustainability-washing matter to light by investigating the motivations of voluntary reporting, examining the gaps between the degree of performance and the quality of disclosure, and proposing a summarized catalogue to assess sustainability reports for future research. The results are expected to enrich the SR research field conceptually and empirically, as well as to support further practical development in governing, standardizing and assuring the reporting practices of corporations alongside other social and public organizations.
Bachelor-/Master-/Diplomarbeit
Sprache: Englisch
Betreuung: My Hanh Doan
Sustainable Design in der Kreislaufwirtschaft
In der frühen Entwicklungsphase von Produkten können noch mit geringen Kosten größere Veränderungen vorgenommen werden. Daher sollte für die Entwicklung nachhaltiger Produkte eine Nachhaltigkeitsbewertung möglichst früh im Entwicklungsprozess stattfinden und diesen steuern ("sustainable design“). Da in dieser frühen Phase jedoch noch große Unsicherheit über die Produkteigenschaften besteht, müssen neue Methoden der Nachhaltigkeitsbewertung angewendet werden.
Im Forschungsseminar soll anhand einer systematischen Literaturanalyse mit Inhaltsanalyse der Stand der Forschung zu Sustainable Design Thinking hinsichtlich der Bewertungsmethoden von Produkten in der Kreislaufwirtschaft erarbeitet werden. Da dieser Sachverhalt in der Literatur nicht einheitlich benannt wird, müssen in einer ersten Übersichtsrecherche geeignete Suchbegriffe gefunden werden.
Im Anschluss soll eine ex ante-Methode für die ökologisch-ökonomische Optimierung, d.h. eines iterativen Verfahrens zur Nachhaltigkeitsbewertung von Produkten bereits am Anfang der Wertschöpfungskette im Entwicklungsprozess hinsichtlich ökologischer und ökonomischer Aspekte entwickelt oder bestehende Verfahren auf ihre Validität geprüft werden. Durch die Kombination von Ökobilanzierung (LCA) als ökologische Bewertungsmethode und Materialflusskostenmethode (MFCA) als ökonomische Bewertungsmethode der Kreislaufwirtschaft auf Produktebene kann ein Optimierungsmodell erstellt werden.
Bachelor-/Master-/Diplomarbeit
Sprache: Deutsch/Englisch
Betreuer: Albert Baena Regel (IHI Zittau)