Stefan Schaper

• PhD
• Professor (Associate) at Aarhus University

Globally, food production for an ever-growing population is a well-known threat to the environment due to losses of excess reactive nitrogen (N) from agriculture. Since the 1980s, many countries of the Global North, such as Denmark, have successfully combatted N pollution in the aquatic environment by regulation and introduction of national agricul...

Recent regulatory initiatives, such as the EU Non-Financial Reporting Directive and the UK Companies Act, require companies to mobilise the business model concept as a framework to disclose non-financial information in the annual report. These regulatory initiatives are based on a reflexive legal approach that avoids specifying what should be discl...

Purpose Social and environmental reports have become an increasingly regulated area of corporate reporting and communication. Nevertheless, the substance and level of detail present in such disclosures is largely at the discretion of companies, which has implications for the value of such disclosures to stakeholders. The purpose of this study is to...

This paper explores the phenomenon of intra-industry Business Model (BM) imitation through the concept of BM configurations and sheds light on how it relates to BM innovation. The analysis focuses on similarities and deviations of BM configurations among 80 companies operating in the industry sector related to Phantom Limb Pain (PLP). Leveraging a...

Nitrogen (N) provides the agriculture industry with a wicked problem: it is an essential nutrient for efficient crop production, but N losses from agricultural production can harm both the stability of the environment and the health of humans. To limit this, targeted N regulation at the ID15 (1500 ha) level is slowly becoming a reality for farmers...

Better nitrogen management, technologies, and regulation are required to reduce nitrogen losses in the aquatic environment. New innovative technologies can support farmers in a more targeted planning of fertilizer application and crop management at the field level to increase the effect of measures when reducing nitrogen losses. However, if farmers...

This paper investigates the consequences of business model (BM) disclosures. Content analysis is used to assess the mandatory disclosure of BM in in 75 publicly listed companies' annual reports across a three‐year period (2014–2016). The research applies a novel content analysis methodology that considers the way in which the relevance of BM disclo...

Purpose This article lays out some conceptual considerations of how dynamic accountability and risk reporting practices could be tailored during and after a global pandemic. Design/methodology/approach This conceptual paper seeks to foster the debate on the crucial role of risk reporting considering the impact and uncertainty caused by the coronav...

Recent years have seen a renewed focus on labor standards in the supply chain, prompted by legislation that requires firms to provide an account of their efforts to combat modern slavery. However, as a common problem of non-financial disclosure regulation, companies can decide the extent and content of their reporting, which could potentially resul...

The overall aim of this report is to gather knowledge from ongoing and completed major Danish research projects and initiatives on how to assess nitrogen (N) retention in the subsurface. This new knowledge is important for implementing a more targeted N-regulation in Denmark in the future, as expressed in the political agreement from 2018 (MFVM, 20...

This article provides a research program for the field of business models. It focusses specifically on 4th stage research, which is concerned with the performative notions of business models to which six conceptual avenues for further research are depicted.

Purpose The purpose of this paper is to provide an overview of the Danish Guideline Project (DGP) and its subsequent fate within participating companies since its conclusion in late 2002. Particular focus is placed on the traction that the intellectual capital statement (ICS) approach to reporting, as the principal outcome of the project, was able...

Purpose Informed by the findings of a follow-up research study of companies originally involved in the Danish Guideline Project (DGP) for intellectual capital statements (ICS), the purpose of this paper is to provide valuable insights for a potential shift from intellectual capital (IC) reporting, largely informed by an accounting perspective, tow...

Purpose – Dumay and Garanina (2013) asserted that, even though intellectual capital (IC) researchers would like to continue developing new models, existing models seem to not be used in practice. Nielsen et al. (in press) discovered that almost all companies that were originally involved in the Danish project of guidelines for intellectual capital...

The Danish Guideline Project and its principal output, the intellectual capital statement, have attracted only a very limited extent of empirical attention since the conclusion of the initiative in December 2002. The paper reports the findings of a series of semi-structured interviews with individuals employed in the small subset of companies that...

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Fur further detail go to: http://www.eaa2014.org/r/home http://www.eaa2014.org/userfiles/file/09%20EAA%20-%20SE.pdf

For further information go to: http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=948#3525 ISSN: 2295 - 1679

Purpose – Dumay and Garanina (2013) assert that, even though IC researchers would like to continue developing new models, the existing ones seem actually not being used in practice. This empirical research study inquires the underlying reasons and conditions that drove organizations, which were originally involved in the Danish project of guideline...