Integrating Sustainability Aspects into the M&A Process

Inhaltsverzeichnis (Table of Contents)

• Introduction.
• Theoretical Background.
  • Sustainability Controlling.
    • Sustainability Terms.
    • Definition and Objective.
    • Organisation.
    • Tasks and Processes.
    • Instruments.
  • Mergers & Acquisitions.
    • Definition, Types and Objectives.
    • M&A Process.
    • Post-merger Integration of Controlling.
• Literature Review.
  • Research on Sustainability and Economic Performance.
  • Research on Sustainability in M&A.
  • Research Gap and Research Questions.
• Empirical Analysis.
  • Research Design.
    • Basics of Qualitative Research.
    • Data Collection.
    • Data Analysis.
  • Empirical Results.
    • Integration of Sustainability Information into M&A pre-merger.
      • Preparatory Phase.
      • Transaction Phase.
    • Integration of Sustainability Controlling post-merger.
      • Objectives and Context.
      • Organisation.
      • Tasks and Processes.
      • Instruments.
      • Integration Barriers and Success Factors.
      • Levels of Integration.
  • Discussion and Implications.
• Conclusion.

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This Master thesis aims to provide an empirical analysis of the integration of sustainability aspects into the M&A process. It investigates how sustainability controlling is incorporated within the context of mergers and acquisitions, examining both pre-merger and post-merger phases.

• Sustainability Controlling and its role in M&A
• Integration of sustainability aspects in pre-merger stages
• Integration of sustainability aspects in post-merger stages
• Barriers and success factors of sustainability integration in M&A
• Implications of sustainability integration for M&A performance

Zusammenfassung der Kapitel (Chapter Summaries)

The thesis starts with an introduction that sets the context for the research, followed by a theoretical background chapter that provides definitions and explanations of key concepts related to sustainability controlling and M&A. The third chapter presents a literature review on the intersection of sustainability and M&A, exploring existing research and identifying a research gap that this thesis addresses. Chapter 4 presents the empirical analysis, detailing the research design, data collection and analysis methods, and presenting the findings of the study. The discussion and implications chapter analyzes the results, drawing connections to the theoretical background and existing literature. While a conclusion chapter is included, the provided preview does not include its content.

Schlüsselwörter (Keywords)

This thesis focuses on key concepts such as sustainability controlling, mergers and acquisitions, integration, sustainability performance, economic performance, qualitative research, and empirical analysis.