Bücher der Reihe Workingpaper

Der Nutri-Score - Eine quantitative Studie zur Wirksamkeit visuellen Nudgings auf das Konsumentenverhalten

Transfer prices (TP) are charged for products or services exchanged between units within a decentralized organization. A vast body of literature from three very different academic disciplines (legal, management and economics) is concerned with the topic of Transfer Pricing. Their perspectives as well as terminology differ and are sometimes not aligned. To abate this, the article proposes a unified taxonomy on Transfer Prices that distinguishes three very distinct characteristics of any TP: its Determination Method (consisting of both its Calculation Method and its Price Method), and the Determination Process by which the TP is installed. The aim of this is to guide future academic re-search and provide academics and business practitioners alike with precise language and logical structure for the design of Transfer Pricing Systems.

The sustainability trend of recent years is reflected in society's growing environmental awareness and the increasing promotion of green products and services in the market. The flip side is that most advertisements and green branding originate from companies that still have a negative impact on the environment. Therefore, it is necessary to understand how greenwashing marketing campaigns are perceived despite increasing environmental awareness in society.This study answers how greenwashing is perceived, whether the perception differs depending on the degree of environmental consciousness, and which effects the perception has. In order to answer these questions, a qualitative study via expert interviews with participants belonging to Gen Z has been conducted, making specific reference to the "Conscious Spring" greenwashing campaign by H&M. The qualitative content analysis showed that the majority of participants recognized greenwashing through misleading word choice and contradictory actions that are advertised in the campaign. Nevertheless, there were also interviewees who were misled by the campaign. The campaign had an effect on the participants' attitudes towards the brand, both on their feelings and beliefs about the brand, as well as on their behavioral intentions.The findings are largely used to understand the advertising impact of greenwashing, but they will also be helpful for sustainable clothing companies in creating green campaigns or for NGOs working to combat greenwashing and educate consumers.