Sustainability is a fundamental concept that aims to meet the needs of the current generation without compromising the ability of future generations to meet their own needs. This approach strives for a balanced integration of environmental concerns, social justice and economic performance. Environmentally friendly practices, resource conservation and social responsibility are key elements of sustainability. It is about living consciously, using resources efficiently and respecting ecological cycles. We have various efforts underway in these three major areas to determine the status quo more precisely and develop it further.

We are currently actively contributing to this in three projects. One is the Corporate Purpose project, the second is the digiT-S3CA project and finaly the GATE-Project


Due to climate change, politics, society and the market environment are increasing the pressure on companies to track the emissions they cause. This is having an increasing impact on the profitability of SMEs, as large corporations are passing on their requirements to them. Accordingly, SMEs are particularly challenged to account for their own emissions (Scope 1 and 2). However, emissions along the upstream and downstream value chain (Scope 3) usually have a higher climate relevance for companies. However, these are often not taken into account in practice.

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Corporate Purpose
Return on Purpose

Corporate purpose and the social legitimization of companies are a trend that influences people's order of preference when making purchasing decisions. Consumer attitudes have changed. The basic needs for clothing or household items, for example, are covered for most people. However, for the corporate purpose to be meaningful, it must have a demonstrably positive effect on the market environment or reduce the negative effects on it. Companies are beginning to take this value, which was previously difficult to measure in business terms, into account in their corporate management and in the design of products, services and business models. However, corporate purpose and purely economic profitability can be conflicting objectives. As is often the case with qualitative factors of corporate management, there is a lack of long-term proven methods for operationalizing corporate purpose, which makes it difficult to systematically implement corporate purpose initiatives.

The aim of the research project is to develop an evaluation model including a demonstrator for a practical IT tool that measures the degree of corporate purpose in the company and operationalizes the potential and realized financial benefits of purpose strategies and practices.


All sectors of the economy are increasingly responsible for reducing their CO2 emissions quickly and comprehensively in order to achieve the European Union's climate targets. Logistics companies are also called upon to significantly reduce their CO2 emissions. This is because the logistics sector is responsible for around 10% of global CO2 emissions, with road freight transport accounting for the largest share. Decarbonization is also particularly challenging in this sector.

The European market for road freight transport is highly fragmented and characterized by intense price competition. 99% of transport service providers have fewer than 50 employees and are therefore classified as SMEs. Accordingly, the responsibility for transport-related CO2 emissions lies largely in the hands of many small companies.

In order to be able to effectively reduce CO2 emissions, their correct recording and allocation is of great importance. However, various studies show that transport service providers have a lot of catching up to do in this area and that clients have so far shown little interest in CO2 data from operating companies. Instead, their emission calculations are often based on modeled standard emission factors. These calculations can differ greatly from the actual CO2 emissions generated, meaning that measures taken to reduce CO2 emissions remain invisible.

The aim of the research project is to support small and medium-sized enterprises (SMEs) in comprehensively recording and reporting their transport emissions. The aim is to develop a practical and easy-to-use procedure that enables companies to systematically record and report their transport emissions.