AUFGABENSTELLUNG
In the first section of the bachelor's thesis, the theoretical foundations for dealing with the topic described are to be worked out. To this end, key definitions of value, value perspectives, both from a historical to today’s perspective, and the definition, explanation and impact of an ESG perspective for energy intensive SME’s in the production business are to be defined, described and differentiated. The common key terminology suitable for characterising value, both from a shareholder and a stakeholder perspective, in context to the ESG thematic are to be worked out from available scientific literature, and differentiated between the various identified business clusters of the energy intensive SME’s. Furthermore, data collection and visualisation options are to be examined.
The focus of the empirical part is a comprehensive survey on the understanding of the term value and the value perception in the energy intensive SME’s within the European Union. Based on the theoretical findings, a questionnaire should be developed for data collection. The collected data should then be analysed and interpreted. The final result of this Bachelor Thesis should be a comprehensive and verified characterisation of value from a shareholder and a stakeholder perspective for SME’s in the context to the ESG thematic. Furthermore, this thesis should provide an overview of the development of the value perception throughout history from a Manchester to green capitalism perspective. |