Controller bieten dem Management interne Beratung und Unterstützung aus dem Blickwinkel finanzieller Handlungsmotive an (vgl. Kesten 2001, S.30 ff.). Dies trifft auch bei der Planung, Abwicklung und Kontrolle von Projekten zu. Der Beratungsfokus liegt dabei insbesondere auf Fragen zur...

Having passed the “market test”, private aid is claimed by its proponents to be better-targeted than official development assistance (ODA). But empirical evidence is largely lacking. We contribute to closing this gap by performing a case study of Nestlé, one of the frontrunners among...

This paper studies the interaction between ownership structure, taken as a proxy for shareholders’ commitment, and customer satisfaction - the main driver of consumer loyalty - and their impact on a firm’s brand equity. The results show that customer satisfaction has a positive direct effect...

A Data Envelopment Analysis (DEA) cost minimization model is employed to estimate the cost to thrift institutions of achieving a rating of ‘outstanding’ under the anti-redlining Community Reinvestment Act, which is viewed as an act of voluntary Corporate Social Responsibility (CSR). There is...

In both practice-oriented and academic discourses the concepts of corporate social responsibility (CSR) and human resource management (HRM) are often treated separately. It is argued here that this is an outdated approach. Starting from the observation that organisations develop towards open...

This paper empirically investigates how Chinese executives and managers perceive and interpret corporate social responsibility (CSR), to what extent firms’ productive characteristics influence managers’ attitudes towards their CSR rating, and whether their values in favour of CSR are...

This article explores the ethical binom promise-expectation specific to the relationship firm-consumer ,being built upon certain previous researches which discovered: significant changes in consumers’ values and life styles influencing the process of collectingin- formation about products;...

When stakeholder protection is left to the voluntary initiative of managers, relations with social activists may become an effective entrenchment strategy for inefficient CEOs. We thus argue that managerial turnover and firm value are increased when explicit stakeholder protection is introduced...