Aufwertung in globalen Food Value Chains – Impulse zur Erreichung der nachhaltigen Entwicklungsziele

Globale Wertschöpfungsketten versprechen großes Potenzial, um zur Erreichung gleich mehrerer nachhaltiger Entwicklungsziele (SDGs) beizutragen. In der Landwirtschaft hat die Integration von ProduzentInnen in Wertschöpfungsketten neue Arbeitsplätze im Anbau und in der Verarbeitung von Lebensmitteln geschaffen. An vielen Stellen führte die Eingliederung in den internationalen Lebensmittelhandel jedoch auch zu prekären Arbeitsplätzen, Zwangsarbeit und zu einem riskanteren Geschäftsumfeld für Landwirte. Das von Gereffi (2005), Barrientos et al. (2011) und anderen entwickelte Konzept des „Upgrading“ oder der „Aufwertung“ thematisiert diese Bedenken, indem es u.a. beschreibt, wie ProduzentInnen ihre Position innerhalb einer Wertschöpfungskette und damit ihre  Lebensgrundlage verbessern können. Das Konzept legt jedoch unzureichend dar, welche Mechanismen zu einer integrativen und sozial verträglichen Entwicklung eines Sektors führen können. Zum Beispiel beschreibt das Konzept die ökologische Landwirtschaft als einen wichtigen Weg zum "Upgrading", aber die komplexen Entscheidungsprozesse auf Betriebsebene, Marktrisiken und Formen der Zusammenarbeit werden nicht hinreichend betrachtet. Der vorliegende  Beitrag bewertet die theoretischen Grundlagen des "Upgrading" kritisch und hinterfragt seine Anwendbarkeit in der Governance von Lebensmittel-Wertschöpfungsketten und deren Relevanz für die SDGs. Ein bisher vernachlässigter Aspekt, der einen Aufwertungsprozess tragen kann, sind die gemeinsamen Lernerfahrungen und die Weitergabe von Wissen verschiedener Akteure entlang einer Wertschöpfungskette. Unter Berücksichtigung inter-organisationaler Lerntheorien schlägt das Papier eine Erweiterung des aktuellen Aufwertungs-Konzepts vor und schließt Wissenslücken für die Analyse der Lebensmittel-Wertschöpfungskette, insbesondere im Bereich des Öko-Landbaus

Nachhaltigkeit analysieren, bewerten und kommunizieren – Methodenvielfalt in der Agrar- und Ernährungswirtschaft

In response to calls that have been made to measure and control for the sustainability performance of companies in the agri-food sector, several approaches to analyzing, evaluating and communicating sustainability efforts have been developed. This paper provides a classification to systematically examine ten main approaches in terms of their use, field of application, focus of assessment, support in continuous improvement and the way in which the approaches support specific management functions

Managing Supplier Requirements with HSE Accounting: The case of the Mechanical Engineering Company Bisma Jaya, Indonesia

As recent disasters in the offshore petroleum and other industries illustrate, managing HSE isparticularly relevant for companies operating in high risk industrial sectors. HSE managementsystems support companies in minimising adverse health effects, injuries and environmentaldamages as well as in complying with legislation, standards and stakeholder expectations. Keyelements are risk assessment and control through implementation of preventive and protectivemeasures, the preparation of emergency situations and investigation of accidents. HSE managementsystems have also become a common element of supply chain audits and management. Toincrease transparency in their supply chains and to reduce risks, large companies aim at aligningcompliance of suppliers with their health, safety and environment (HSE) goals and policy.This paper shows with the case of Bisma Jaya, an Indonesian mechanical engineering company,how accounting for HSE can support small and medium sized suppliers to meet the requirementsof large international customers. This paper proposes a framework for HSE managementaccounting and examines the use of management accounting to improve the HSE performanceof an Indonesian company as a response to customer audit requirements. The companyis a supplier of a large oil company and seeks for effective and efficient ways of HSE improvement.The paper unfolds benefits and limitations of narrow efficiency-oriented responsesto rating systems and audits and highlights that efficiency considerations in HSE managementare only partially useful and require complementing effectiveness considerations on HSE performance. Copyright © www.iiste.or

Werteorientierung in Bildern von Nachhaltigkeitsberichten der ökologischen Ernährungswirtschaft

Die Studie untersucht die Darstellung von Werteorientierung hinsichtlich der Natur in Nachhaltigkeitsberichten von Unternehmen der ökologischen Ernährungs­wirt­schaft. Diese  bemüht sich nachhaltig und im Einklang mit der Natur zu handeln, schließlich besteht durch die Nutzung natürlicher Ressourcen nicht nur eine starke Abhängigkeit von diesen Ressourcen sondern auch eine große Verantwortung für ihren Erhalt und den umsichtigen Umgang mit Natur und Mensch. Entsprechend orientieren sich die Unternehmen in ihrem Handeln nach bestimmten Leitlinien und kommunizieren ihre besondere Beziehung zur natürlichen Umwelt. Ein hierfür oft genutztes Instrument der Unternehmenskommunikation ist die Nachhaltigkeitsbericht­erstat­tung, in der Unternehmen ihre Verantwortung gegenüber Sozialem und der Umwelt zum Ausdruck bringen können. Die Untersuchung der Werteorientierung findet anhand von Bildern aus vier verschiedenen Nachhaltigkeitsberichten statt und wird mittels einer visuellen Inhaltsanalyse durchgeführt. Sogenannte Wertetypen bilden die Grundlage für die Forschungsperspektive auf die Bilder

Controlling for Sustainability Strategies: Findings from Research and Directions for the Future

Over the past decade the focus of sustainability researchers has broadened to explore management controls for sustainable business practice. This paper contributes to the emerging area of interest on understanding the roles management controls play by presenting a review of the literature that specifically focuses on the relationship between management controls and sustainability strategies. The paper shows that the current literature predominantly focuses on exploring controls from a management control design perspective, mostly informed through the case study based approach while concentrating primarily on large firms. Nine key themes arising out of the review of the literature are presented. The limitations of current research are subsequently addressed and avenues for further research are presented and discussed

Carbohydrate Estimation Accuracy of Two Commercially Available Smartphone Applications vs Estimation by Individuals With Type 1 Diabetes: A Comparative Study.

BACKGROUND Despite remarkable progress in diabetes technology, most systems still require estimating meal carbohydrate (CHO) content for meal-time insulin delivery. Emerging smartphone applications may obviate this need, but performance data in relation to patient estimates remain scarce. OBJECTIVE The objective is to assess the accuracy of two commercial CHO estimation applications, SNAQ and Calorie Mama, and compare their performance with the estimation accuracy of people with type 1 diabetes (T1D). METHODS Carbohydrate estimates of 53 individuals with T1D (aged ≥16 years) were compared with those of SNAQ (food recognition + quantification) and Calorie Mama (food recognition + adjustable standard portion size). Twenty-six cooked meals were prepared at the hospital kitchen. Each participant estimated the CHO content of two meals in three different sizes without assistance. Participants then used SNAQ for CHO quantification in one meal and Calorie Mama for the other (all three sizes). Accuracy was the estimate's deviation from ground-truth CHO content (weight multiplied by nutritional facts from recipe database). Furthermore, the applications were rated using the Mars-G questionnaire. RESULTS Participants' mean ± standard deviation (SD) absolute error was 21 ± 21.5 g (71 ± 72.7%). Calorie Mama had a mean absolute error of 24 ± 36.5 g (81.2 ± 123.4%). With a mean absolute error of 13.1 ± 11.3 g (44.3 ± 38.2%), SNAQ outperformed the estimation accuracy of patients and Calorie Mama (both P > .05). Error consistency (quantified by the within-participant SD) did not significantly differ between the methods. CONCLUSIONS SNAQ may provide effective CHO estimation support for people with T1D, particularly those with large or inconsistent CHO estimation errors. Its impact on glucose control remains to be evaluated

Editorial: Lehrer/innenbildung im Fluss

29.01.2016 | Bernhard Gritsch (Graz), Bardo Herzig (Paderborn) & Christian Reintjes (Windisch

Processors' understanding of process quality: a qualitative interview study with employees of organic dairies in Germany and Switzerland

Purpose Organic food processing must include organic principles to be authentic. This qualitative study aims to understand the processors' understanding of organic food processing quality. Design/methodology/approach This study is based on semi-structured expert interviews with eight employees of six purely or partly organic dairies from Germany and Switzerland. Interview themes are (1) quality of organic milk processing in general, (2) assessment of specific processing techniques, (3) product quality of organic milk and (4) flow of information between producer and consumer. The interviews have been audio-recorded, transcribed verbatim and thematically analysed. Findings (1) Experts prefer minimal processing; some prefer artisanal processing, whilst others stress the advantages of mechanisation. (2) High temperature short time (HTST) pasteurisation and mechanical processing techniques are accepted; ultra-high-temperature (UHT) milk processing is partly rejected. (3) Traditional taste and valuable ingredients should be present in the final product. Natural variances are judged positively. (4) Consumers' low level of food technology literacy is challenging for communication. Research limitations/implications The results cannot be generalised due to the qualitative study design. Further studies, e.g. qualitative case analyses and studies with a quantitative design, are necessary to deepen the results. Practical implications The paper shows which processing technologies experts consider suitable or unsuitable for organic milk. The paper also identifies opportunities to bridge the perceived gap between processors' and consumers' demands. Originality/value The study shows the challenges of processors in expressing the processors' understanding of process quality

Lieferbeziehungen unter Druck: Eine Bestandsaufnahme fairer Handelspraktiken und ihr Einfluss auf Vertrauensbildung

Anhaltende Krisen rufen vielfältige Risiken hervor und sorgen für Unsicherheit in Lieferketten. Vertrauen stellt eine wichtige Ressource für die Stabilität von Geschäftsbeziehungen dar. Diese Fallstudie zeigt faire Handelspraktiken und ihren Einfluss auf Vertrauensbildung in Zeiten von Unsicherheit