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Stakeholdertheorie und Neoinstitutionalismus und ihre Beiträge zur Erklärung der freiwilligen Berichterstattung am Beispiel der immateriellen Ressourcen

Author

Listed:
  • Rolf Brühl
  • Mathias Osann

Abstract

Ausgangspunkt des Artikels ist der Befund heterogener Berichterstattung über immaterielle Ressourcen, für den auf Basis einer qualitativen Fallstudienuntersuchung und theoretischer Überlegungen der Stakeholdertheorie und des Neoinstitutionalismus ein Erklärungsbeitrag geliefert wird. Es wird argumentiert, dass sich Unternehmen mit Interessen verschiedener Stakeholder konfrontiert sehen, die aufgrund ihrer Ressourcenmacht einen Legitimitätsdruck ausüben. Auf diesen Druck reagieren Unternehmen, indem sie versuchen, durch eine Instrumentalisierung ihrer Berichterstattung ihr Image gegenüber priorisierten Stakeholdern gezielt zu beeinflussen. Copyright Springer-Verlag 2010

Suggested Citation

  • Rolf Brühl & Mathias Osann, 2010. "Stakeholdertheorie und Neoinstitutionalismus und ihre Beiträge zur Erklärung der freiwilligen Berichterstattung am Beispiel der immateriellen Ressourcen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 277-298, November.
    • Handle: RePEc:spr:metrik:v:21:y:2010:i:3:p:277-298
    DOI: 10.1007/s00187-010-0112-5
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