“…This discussion is based on systemic-constructivist theoretical assumptions (for more, see Schlömer, 2009, p. 47 ff.). Here, companies are seen as social systems in line with Hejl's (1996) theory of social action where social systems emerge when single actions by individuals are based on meaning allocations (Sinnzuweisungen) and these actions are connected to a specific meaning (in the following, see Klemisch, Schlömer & Tenfelde, 2008;Rebmann, Tenfelde & Schlömer, 2011, p. 88 ff.). Common meanings are socially determined via communication and action, and the point of action(s) can be based e.g.…”