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Auswirkungen der CSR-Berichterstattung auf die Unternehmensreputation

Author

Listed:
  • Anastasia Axjonow

    (Technische Universität Dortmund)

  • Jürgen Ernstberger

    (Technische Universität München)

  • Christiane Pott

    (Technische Universität Dortmund)

Abstract

Zusammenfassung Ein von Unternehmen oftmals genannter Grund für die CSR-Berichterstattung ist, dass sie eine damit einhergehende positive Wirkung auf die Unternehmensreputation erwarten. Die vorliegende Studie untersucht somit, ob CSR-Berichterstattung die Unternehmensreputation tatsächlich positiv beeinflusst. Hierbei wird analysiert ob über Nachhaltigkeitsaspekte berichterstattende Unternehmen im Vergleich zu nicht-berichterstattenden Unternehmen eine bessere Reputation aufweisen und ob bei berichterstattenden Unternehmen unmittelbar nach der Publikation des Berichts eine Steigerung der Reputation beobachtet werden kann. Der Fokus liegt auf der Analyse der reputationellen Wahrnehmung seitens nicht-professioneller Stakeholder wie bspw. Kunden, Mitarbeitern und der breiten Maße. Es zeigt sich, dass berichterstattende Unternehmen zwar im Schnitt eine höhere Reputation aufweisen, detaillierte Analysen belegen indes, dass es im Schnitt nach der Veröffentlichung von CSR-Berichten nicht zu einer Erhöhung der Reputation kommt.

Suggested Citation

  • Anastasia Axjonow & Jürgen Ernstberger & Christiane Pott, 2016. "Auswirkungen der CSR-Berichterstattung auf die Unternehmensreputation," Sustainability Nexus Forum, Springer, vol. 24(2), pages 215-221, November.
    • Handle: RePEc:spr:sumafo:v:24:y:2016:i:2:d:10.1007_s00550-016-0416-5
    DOI: 10.1007/s00550-016-0416-5
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    References listed on IDEAS

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    1. Mahoney, Lois S. & Thorne, Linda & Cecil, Lianna & LaGore, William, 2013. "A research note on standalone corporate social responsibility reports: Signaling or greenwashing?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 350-359.
    2. Hildebrandt, Lutz & Kreis, Henning & Schwalbach, Joachim, 2008. "Eine Analyse der Dimensionen des Fortune-Reputationsindex," SFB 649 Discussion Papers 2008-061, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
    3. Larkin, Yelena, 2013. "Brand perception, cash flow stability, and financial policy," Journal of Financial Economics, Elsevier, vol. 110(1), pages 232-253.
    4. Sascha Raithel & Manfred Schwaiger, 2015. "The effects of corporate reputation perceptions of the general public on shareholder value," Strategic Management Journal, Wiley Blackwell, vol. 36(6), pages 945-956, June.
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    Cited by:

    1. Tom Joerß & Payam Akbar & Robert Mai & Stefan Hoffmann, 2017. "Conceptualizing sustainability from a consumer perspective [Konzeptionalisierung der Nachhaltigkeit aus der Konsumentensicht]," Sustainability Nexus Forum, Springer, vol. 25(1), pages 15-23, June.
    2. Marius Banke & Stephanie Lenger & Christiane Pott, 2022. "ESG Ratings in the Corporate Reporting of DAX40 Companies in Germany: Effects on Market Participants," Sustainability, MDPI, vol. 14(15), pages 1-21, August.

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