How sustainability and digitization can lead to corporate success is the subject of the DualStrat project "Strategic Management of Dual Transformation". Whether materials, working conditions or recycling: value chains have great potential for companies to become more sustainable. Due to the complexity of value chains, management is required. Overall, digital technologies such as Artificial Intelligence, Blockchain or the Digital Twin represent a significant potential to meet sustainability goals as well as to transform the core business at the same time [EMF12]. However, the use of digitalization alone is no guarantee for a successful sustainability transformation. Rather, it requires, for example, the establishment of strategic partnerships and sustainability alliances to enable data standards and interfaces for collaboration across value-added stages in the course of the circular economy. Only by involving internal and external stakeholders can the targeted transformation of a company's processes, products and business models in the context of sustainability and digitization be realized. Not least because of the high impact on business, a strategic, holistic and integrative view of both transformation processes is therefore required in the sense of a dual transformation. The aim of dual transformation is to tap new entrepreneurial potential for success that will enable the company to position itself successfully in the competitive environment in the long term.

Sustainability and digitalization are two central fields of action in the company that are of crucial importance for future business success. While digital transformation has already been firmly on the strategic agenda of many companies for several years, corporate sustainability transformation has been gaining significant relevance in the recent past. The triggers for this include changing customer requirements and new (legal) framework conditions such as the European Green Deal with corresponding greenhouse gas reduction targets or the reporting obligation on non-financial key figures (2014/95/EU). The resulting transformation is a particularly relevant and time-critical task for companies and requires measurable and operationalizable sustainability goals. In order to achieve economic, social and ecological goals, digital technologies can generate decisive catalyst effects for corporate challenges in the context of sustainability. Examples include the data-based recording of greenhouse gases along the value chain (from supplier to customer), the introduction of a digital product passport to offer circular business models, and AI-optimized machine operation for high-performance yet resource-conserving business processes. For the synergetic development of the success potentials associated with sustainability and digitization, the two transformation processes must be viewed integratively in the sense of a dual transformation. Dual transformation focuses on adapting existing products, processes and business models with the overriding goal of achieving an advantageous competitive position. The dual transformation thus places new demands on the strategic management of companies that go far beyond the mere horizon of sustainability and digitization. For holistic planning and agile control of the dual transformation, it consequently requires a strategic management approach that, in addition to digitization as an important enabler of sustainability in the company, also includes internal and external stakeholders.  

The aim of the DualStrat project is therefore to develop a systematic approach to the strategic management of dual transformation in industrial companies. The focus is on the organizational anchoring as well as the value chains of the companies, since these account for a large part of the sustainability potentials in the company (e.g. materials used, working conditions or product use and recycling).

For the development of a systematics, concrete issues of the partner companies are elaborated and analyzed in the form of pilot projects. For this purpose, in the course of an analysis of the initial situation (so-called baseline), the maturity level of the company with regard to sustainability and digitalization is recorded and business potentials are derived. Based on this, individual target images are developed with the partner companies, which contain concrete measures for the dual transformation of the entire company. In the final step, these target images are transferred to implementation at the partner companies and accompanied by a corresponding control and regulation system (governance) and reporting (controlling) in the company. The results developed reciprocally in the work packages are then transferred into a generally applicable system. This contains models, methods, IT tools and a demonstrator for transferring the results to the leading-edge cluster it's OWL and beyond. The participating companies intend to incorporate the knowledge gained into their own strategies. 

Overview of current software tools for carbon accounting and ESG reporting (excerpt)

The overview provides a current excerpt from the diverse software landscape for the two topics of carbon accounting and ESG reporting. In addition to providers that specialize in one of the topics, there are also providers that cover both areas, but often not with the level of detail of the specialized solutions. We will be happy to answer any detailed questions you may have.