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Innovations-Reporting von DAX-Unternehmen

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Listed:
  • Max Leppelmann
  • Carsten Deckert
  • Jörg Niemann

Abstract

In the face of an increasingly dynamic and complex competitive environment, an environment characterised by scarcity of resources as well as shorter product life cycles, innovations have become significantly more important in recent decades. The aim of this paper is to analyse and evaluate the way in which DAX companies report on external innovation, taking into account the sector to which they belong. By analysing and processing innovation-related data from annual reports, it was possible to determine which key figures and information were published. This allows conclusions to be drawn about the type and manner of innovation reporting on the part of listed companies. / Die zunehmende Komplexität und Dynamik des Wettbewerbsumfelds führen bei vielen Unternehmen zu kürzer werdenden Produktlebenszyklen und damit auch zu verkürzten Innovationszyklen. Die Bedeutung des Innovationsmanagements hat damit in den letzten Jahrzehnten deutlich zugenommen. Damit einher geht auch ein stärkerer Fokus auf das Innovationscontrolling und -reporting. -- Durch die Analyse und Weiterverarbeitung von innovationsbezogenen Daten aus Geschäftsberichten der DAX 30-Unternehmen konnte ermittelt werden, welche Kennzahlen und qualitativen Angaben in diesen Berichten veröffentlicht wurden. Dies lässt wiederum Schlussfolgerungen über die Art und Weise des Innovations-Reportings von börsennotierten Unternehmen zu.

Suggested Citation

  • Max Leppelmann & Carsten Deckert & Jörg Niemann, 2021. "Innovations-Reporting von DAX-Unternehmen," Der Betriebswirt, Duncker & Humblot, Berlin, vol. 62(3), pages 177-190.
  • Handle: RePEc:dah:aeqdbw:v62_y2021_i3_q3_p177-190
    DOI: 10.3790/dbw.62.3.177
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