Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...

This discussion paper examines the relationship between co-determination and corporate social responsibility (CSR) in German companies, thereby addressing two distinct literatures. On the one hand, most quantitative studies of co-determination focus on its economic impact, with relatively little...

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

Dieser Beitrag analysiert die Einbettung des Unternehmens über Corporate Social Responsibility (CSR) in das Wirtschaftssystem. CSR wird dabei als freiwilliges Engagement der Unternehmen verstanden, das dazu beiträgt, etwaige Lücken zwischen gesellschaftlichen Vorstellungen und...

This paper takes both a conceptual and an empirical approach to answer the question as to how Corporate Social Responsibility (CSR) can be connected to the company's role as an agent of social value creation when it operates within an imperfect institutional framework of market competition. To...