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Betriebliches Nachhaltigkeitsmanagement zielt auf einen verantwortungsvollen Umgang mit Ressourcen und auf die entsprechende Gestaltung der innerbetrieblichen Abläufe ab. Dabei nutzen Unternehmen, die nachhaltiges Wirtschaften mit strategischen Zielen verbinden und hierbei über das gesetzlich...
Persistent link: https://www.econbiz.de/10010981744
Corporate Social Responsibility (CSR) ist in Deutschland in den letzten Jahren groß in Mode gekommen. Dabei ist … gesellschaftliche Verantwortung von Unternehmen in Deutschland keineswegs ein neuartiges Phänomen. Im Beitrag wird der Wandel von einer … Unternehmen zu Zeiten der Deutschland AG hin zu einer als explizit freiwillig verstandenen CSR nachgezeichnet. (In the last few …
Persistent link: https://www.econbiz.de/10008530652
Reporting Initiative (GRI) guidelines was developed to analyse the reporting performance level of universities in Germany and …
Persistent link: https://www.econbiz.de/10010756256
As corporate social responsibility receives increased attention by company stakeholders, researchers are also increasingly exploring corporate social responsibility, its causes and implications. However little is known about the perception of corporate social responsibility. This study explores...
Persistent link: https://www.econbiz.de/10011205614
We examine the effect of mandatory corporate sustainability reporting (MCSR) on several measures of social responsibility using both country and firm-level data. Using data for 58 countries, we show that after the adoption of MCSR laws and regulations, the social responsibility of business...
Persistent link: https://www.econbiz.de/10008876757
Recent years have witnessed a steady growth of the number of firms that report on social and environmental information in separate reports, usually according to international standards, like the Global Reporting Initiative. This process has become more important in Spain than in other European...
Persistent link: https://www.econbiz.de/10010860613
The concept of Corporate Social Responsibility (CSR) in the West teaches that companies are not only responsible to their shareholders, through profit making, but that they also have a corporate social responsibility to the other stakeholders as well as society overall. In some ways, this...
Persistent link: https://www.econbiz.de/10010816832
Persistent link: https://www.econbiz.de/10009150443
The social responsibility concept is quite broad and relies on three pillars - economical efficiency, environmental responsibility and social involvement. In recent years we have lived in a world of rising interest in the isssues of social responsibility, that is supported not only by the...
Persistent link: https://www.econbiz.de/10009401124
The increasing importance of sustainability issues expressed by different types of stakeholders has placed them among the leading topics inside the accounting literature. The paper aims to extend the current knowledge through the analysis of the relation between the number of sustainability...
Persistent link: https://www.econbiz.de/10011268735