The introduction of the concept of a Circular Economy (CE) opened up the discussion for companies, organizations and governments on how a transformation from a linear to a circular economy can be realized and fostered. New business models (BM) incorporate innovative solutions for economic, social and environmental value creation, while Circular Economy Business Models (CEBMs) are considered a subset of Sustainable Business Models (SBMs). The overall aim of this work is the development of a guide for assessing a corporations organizational ability to change towards a sustainable business model, in order to give an impulse for further BM creations and transformations. The guide is embedded in a general BM transformation process developed by KPMG and intended for a further internal use within KPMG. For this purpose, a qualitative research has been conducted through semi-structured interviews with seven selected case companies and two experts, answering the two research questions and setting a base for the guide development. Together with findings from literature, the study shed light on enablers and barriers for a CE-grounded/sustainable transformation, emphasizing a corporate culture with leadership and attitude towards change including appropriate corporate governance (CG) structures, as well as communication measures for enhancing employees knowledge and skills. These and further findings on the organizational structures were categorized among the seven dimensions of corporate culture, goals, risks, program, organization, communication, as well as monitoring and improvement, revealing several interdependencies between the dimensions that have to be taken into account to enable a leverage in a mutual interplay. On the base of the results, questions were formulated and assigned a numerical value, ultimately allowing to evaluate a starting point for a BM transformation towards enhanced sustainability.
The introduction of the concept of a Circular Economy (CE) opened up the discussion for companies, organizations and governments on how a transformation from a linear to a circular economy can be realized and fostered. New business models (BM) incorporate innovative solutions for economic, social and environmental value creation, while Circular Economy Business Models (CEBMs) are considered a subset of Sustainable Business Models (SBMs). The overall aim of this work is the development of a guide for assessing a corporations organizational ability to change towards a sustainable business model, in order to give an impulse for further BM creations and transformations. The guide is embedded in a general BM transformation process developed by KPMG and intended for a further internal use within KPMG. For this purpose, a qualitative research has been conducted through semi-structured interviews with seven selected case companies and two experts, answering the two research questions and setting a base for the guide development. Together with findings from literature, the study shed light on enablers and barriers for a CE-grounded/sustainable transformation, emphasizing a corporate culture with leadership and attitude towards change including appropriate corporate governance (CG) structures, as well as communication measures for enhancing employees knowledge and skills. These and further findings on the organizational structures were categorized among the seven dimensions of corporate culture, goals, risks, program, organization, communication, as well as monitoring and improvement, revealing several interdependencies between the dimensions that have to be taken into account to enable a leverage in a mutual interplay. On the base of the results, questions were formulated and assigned a numerical value, ultimately allowing to evaluate a starting point for a BM transformation towards enhanced sustainability.
Indicator-based Guideline for corporate organizational structures enhancing a Circular Economy-grounded, Sustainable Business Model Transformation [KPMG Germany]
HUBER, LORENA
2018/2019
Abstract
The introduction of the concept of a Circular Economy (CE) opened up the discussion for companies, organizations and governments on how a transformation from a linear to a circular economy can be realized and fostered. New business models (BM) incorporate innovative solutions for economic, social and environmental value creation, while Circular Economy Business Models (CEBMs) are considered a subset of Sustainable Business Models (SBMs). The overall aim of this work is the development of a guide for assessing a corporations organizational ability to change towards a sustainable business model, in order to give an impulse for further BM creations and transformations. The guide is embedded in a general BM transformation process developed by KPMG and intended for a further internal use within KPMG. For this purpose, a qualitative research has been conducted through semi-structured interviews with seven selected case companies and two experts, answering the two research questions and setting a base for the guide development. Together with findings from literature, the study shed light on enablers and barriers for a CE-grounded/sustainable transformation, emphasizing a corporate culture with leadership and attitude towards change including appropriate corporate governance (CG) structures, as well as communication measures for enhancing employees knowledge and skills. These and further findings on the organizational structures were categorized among the seven dimensions of corporate culture, goals, risks, program, organization, communication, as well as monitoring and improvement, revealing several interdependencies between the dimensions that have to be taken into account to enable a leverage in a mutual interplay. On the base of the results, questions were formulated and assigned a numerical value, ultimately allowing to evaluate a starting point for a BM transformation towards enhanced sustainability.È consentito all'utente scaricare e condividere i documenti disponibili a testo pieno in UNITESI UNIPV nel rispetto della licenza Creative Commons del tipo CC BY NC ND.
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https://hdl.handle.net/20.500.14239/9656