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CSR-Berichte im Branchenvergleich

CSR-Berichte im Branchenvergleich


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About the Book

Dieses Buch setzt sich mit deutschen Großunternehmen und deren ethischen Verhalten auseinander. Konfrontiert mit den Erwartungen an ihr Handeln veröffentlichen Unternehmen zunehmend neben den jährlichen Geschäftsberichten ebenfalls sogenannte CSR-Berichte bezüglich ihrer gesellschaftlichen Verantwortungsübernahme. Unter Einbezug des Neo-Institutionalismus bietet die zur Verwendung kommende Gestaltung der Berichte Möglichkeiten, Einflussgrößen organisationaler Praktiken aufzudecken und damit verschiedene neoinstitutionalistische Theorien auf den Prüfstand der Empirie zu stellen. Zentrales Anliegen ist es dabei anhand eines komparativen Studiendesigns auf die Bedeutung der Branchenzugehörigkeit der Unternehmen zu schließen. Hier steht die Frage im Mittelpunkt, ob der Einfluss branchenspezifischer organisationaler Akteure sich bei der Berichtsgestaltung stärker bemerkbar macht als der Einfluss des branchenübergreifenden Umfeldes der untersuchten Unternehmen. Neben dem theoretischen Bezug und der zu beantwortenden Fragestellung ist für diese Untersuchung weiterhin der Einsatz einer spezifischen Fallauswahl charakteristisch. Es handelt sich dabei um ein Verfahren, das explizit geeignet ist, die ressourcenbedingten Schwächen dieser Erhebung zu kompensieren. Im Ergebnis der Untersuchung steht eine differenzierte Gegenüberstellung branchenbedingter und branchenunabhängiger Gestaltungsmerkmale, die angesichts ebenfalls festgestellter ungerichteter Heterogenität eine Eingrenzung und Verortung gleichgerichteter Berichtserstellungpraktiken, sowie eine Deutung derselben mit Hilfe des Neo-Institutionalismus ermöglichen.


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Product Details
  • ISBN-13: 9783836698290
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 263 gr
  • ISBN-10: 3836698293
  • Publisher Date: 24 Aug 2011
  • Height: 254 mm
  • No of Pages: 114
  • Series Title: German
  • Sub Title: Analyse und Deutung der Nachhaltigkeitsberichte deutscher Großunternehmen
  • Width: 178 mm


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