Der Global Compact (GC) der Vereinten Nationen versteht sich nicht als Regulierungsinitiative, sondern als freiwilliges Lern- und Dialogforum fuer Corporate Citizenship. Dieser Beitrag entwickelt Vorschlaege, wie der GC diesem Anspruch (noch besser) gerecht werden kann. Hier geht es um...

Der Beitrag beinhaltet die Auswertung einer Unternehmensbefragung zum Engagement der hessischen Wirtschaft in der Entwicklungszusammenarbeit, die im Zeitraum Juli / August 2011 durchgeführt wurde. Im Rahmen dieser Untersuchung wurden wesentliche Aspekte der Aktivitäten der hessischen...

Der Artikel geht der Frage nach, ob die Forderung einer 'Unternehmensverantwortung für soziale und ökologische Nachhaltigkeit' (CSR) in den Kurrikula der Hochschule verankert werden kann. Zunächst wird die Frage aus wissenschaftstheoretischer Sicht diskutiert. Dabei zeigt sich, dass es kein...

The aim of this chapter is to examine whether corporate governance in Serbia is based on affirmation of responsible and ethical conduct. The concept of corporate governance refers to the system by which companies are managed and controlled in order to generate long term economic value for its...

In contrast to the recent rise to economic importance of offshore finance centres (OFCs), the topic of taxation has so far created little interest among scholars of corporate social responsibility (CSR). This paper makes two contributions to addressing this lacuna. Applying a range of...

The globally generated concepts of environment and sustainability are fast gaining currency in international business discourse. Sustainability concerns are concurrently becoming significant to business planning around corporate social responsibility and integral to organizational strategies...

This study provides evidence on the relationship between corporate social responsibility (CSR) and firms’ credit ratings. We find that credit rating agencies tend to award relatively high ratings to firms with good social performance. This pattern is robust to controlling for key firm...

Stakeholder theory advocates that firms bear responsibility for the implications of their actions. However, while a firm affects or can affect stakeholders, stakeholders can also affect the corporation. Previous stakeholder theorising has neglected the reciprocal nature of responsibility. The...

This research examines the relationships between education in business ethics, Reynolds’s (J Appl Psychol 93:1027–1041, <CitationRef CitationID="CR109">2008</CitationRef>) “moral attentiveness” construct, or the extent to which individuals chronically perceive and reflect on morality and moral elements in their experiences, and...</citationref>