Andreas Von Der Gathen

How consumer desire for sustainability is powering the first demand-driven, transformative megatrend and how business leaders can make the most of this important moment. Sustainability is rocking the business world as profoundly as global trends of the past have, from electrification to digitalization. But unlike previous revolutions, this one is being driven by consumers, for whom environmentally sound practices matter as much as price, quality, and brand. In The Demand Revolution authors Andreas von der Gathen, Nicolai Broby Eckert, and Caroline Kastbjerg offer a strategic framework for winning these consumers and taking advantage of the vast commercial opportunity presented by sustainability as the first demand-driven, transformative megatrend. The first movers in the Demand Revolution will be able to create enduring competitive advantages and high entry barriers built around redesigned business model ecosystems and customer loyalty, the authors explain, but this will require a critical adjustment in thinking and approach. Companies, first of all, have to catch up with consumers, who see themselves on a demand curve far beyond what companies currently perceive. Business leaders must shift their focus from the cost of sustainability to its potential for generating growth and long term profits. This, in turn, means recognizing that the classic adoption curves for innovations and the strategic playbooks derived from those insights no longer apply. The authors of The Demand Revolution show business leaders how to look beyond easy fixes and incremental outcomes and instead pursue high-risk, high reward moves built on the source of exponential growth: the world s consumers.

Trotz der grossen Beachtung, die Wissenschaft und Praxis den Marken und der Markenbewertung in den zuruckliegenden Jahren gewidmet haben, zahlt ihre Behandlung im Rahmen der handels- und steuerrechtlichen Rechnungslegung zu den bislang wenig diskutierten Fragestellungen. Die Studie greift dieses Defizit auf, um den Ansatz und die Bewertung von Marken nach HGB, IAS und US-GAAP de lege lata zu analysieren und Vorschlage fur die Abbildung von Marken de lege ferenda abzuleiten. Zu den wesentlichen Aspekten dieser Arbeit zahlen dabei die Klarung der Eigenart von Marken, die Darlegung der Bilanzierungsmoeglichkeiten von Marken bzw. der an ihnen bestehenden Rechte de lege lata, die Bewertung von Marken sowie die Frage nach der Immaterialitat von Marken und ihrer moeglichen Abnutzbarkeit.