This chapter provides an overview of empirical developments and scholarly debates concerning global CSR standards. Although global CSR standards are by no means the totality of CSR, they are arguably its most prominent, visible and well-recognized manifestations. These standards include the UN...

Ausgehend von einem reflexiv vertieften Begriff des Arguments werden drei Grundlagenprobleme der Unternehmensethik beleuchtet: (1) Das Verhaeltnis von Theorie und Praxis, welches hier auf einen pragmatisch erneuerten Handlungsbegriff gestellt wird; (2) die Bedeutung der CSR fuer die...

Both, CSR and corporate philanthropy are expressions of the interferences between the company and its societal environment. However, the question of the relationship between CSR and corporate philanthropy remains unclear. We apply alignment theory to shed light on the interdependencies of CSR...

The aim of the study is to establish and analyze the relationship between expenditure on corporate philanthropy and fi nancial performance of cooperative banks in Poland. The study covered 70 cooperative banks, where the level of expenditure on social activities was above the average in the...

Both, CSR and corporate philanthropy are expressions of the interferences between the company and its societal environment. However, the question of the relationship between CSR and corporate philanthropy remains unclear. We apply alignment theory to shed light on the interdependencies of CSR...

This paper argues that the perspective of ordonomic - a rational-choice based analysis of (interdependencies between) social structure and semantics - can provide new insights into the changing role of business in society. We claim (a) that the proper role of business is societal value creation,...

What drives European Union (EU) policy change in a sensitive and contentious area? To answer this question, this article tells the story of Corporate Social Responsibility (CSR) in the EU from its beginnings until the present. The EU's role in EU CSR has changed from social-liberal...