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Online-CSR-Kommunikation: Gemeinsamkeiten und Unterschiede börsennotierter Unternehmen in der DACH-Region

Author

Listed:
  • Katharina Hetze

    (ZHAW School of Management and Law)

  • Paula Maria Bögel

    (Georg-August-Universität Göttingen)

  • Yvonne Glock

    (Hochschule Fresenius für Management, Wirtschaft und Medien GmbH)

  • Sigrid Bekmeier-Feuerhahn

    (Leuphana Universität Lüneburg)

Abstract

Zusammenfassung Dieser Artikel präsentiert die empirische Untersuchung der CSR-Kommunikation auf den Unternehmenswebsites börsennotierter Unternehmen in der DACH-Region und diskutiert die Ergebnisse vor dem Hintergrund des aktuellen Forschungsstandes. Dabei wird zunächst aufgezeigt, welche technischen Möglichkeiten das Internet für CSR-Kommunikation und -Berichterstattung bietet, um entsprechende Informationen für Stakeholder bereitzustellen, sie zugänglich und verständlich zu machen sowie den Dialog mit und unter Stakeholdern zu fördern. Anhand eines Kriterienkatalogs wird untersucht, wie gut die größten deutschen, österreichischen und schweizerischen Unternehmen diese Potenziale nutzen. Hierbei kann in Anlehnung an die Theorie von Morsing und Schultz zum Stakeholder-Engagement aufgezeigt werden, dass die CSR-Kommunikation aktuell insbesondere der Information von Stakeholdern dient und einige Elemente der Konsultation von Stakeholdern enthält, wohingegen keine Elemente zu finden sind, die eine aktive Beteiligung von Stakeholdern an Entscheidungsprozessen ermöglichen. Da die Untersuchung für die CSRBerichterstattungspraxis der deutschen Unternehmen (DAX) bereits zum vierten Mal stattgefunden hat, kann für diese Unternehmen ein Vergleich über den Zeitraum von 2004 bis 2015 gezogen werden. Hierbei zeigt sich eine deutliche Professionalisierung der CSR-Kommunikation, insbesondere bezüglich der Informationsbereitstellung und – präsentation. Bezüglich der Informationsverständlichkeit sowie des Dialogangebots verdeutlichen die Ergebnisse aber auch noch Entwicklungspotenziale. Im Vergleich der Ergebnisse zwischen den drei Ländern Deutschland, Österreich und Schweiz wird darüber hinaus ersichtlich, dass die deutschen Unternehmen die Potenziale des Internets für ihre CSR-Kommunikation besser nutzen als die Unternehmen aus den anderen beiden deutschsprachigen Ländern. Die Studie trägt durch ihren Fokus auf Online-CSR-Kommunikation in der DACH-Region zum Forschungsstand bei und benennt gleichzeitig praktische Empfehlungen.

Suggested Citation

  • Katharina Hetze & Paula Maria Bögel & Yvonne Glock & Sigrid Bekmeier-Feuerhahn, 2016. "Online-CSR-Kommunikation: Gemeinsamkeiten und Unterschiede börsennotierter Unternehmen in der DACH-Region," Sustainability Nexus Forum, Springer, vol. 24(2), pages 223-236, November.
    • Handle: RePEc:spr:sumafo:v:24:y:2016:i:2:d:10.1007_s00550-016-0418-3
    DOI: 10.1007/s00550-016-0418-3
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    References listed on IDEAS

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    1. C. Bhattacharya & Daniel Korschun & Sankar Sen, 2009. "Strengthening Stakeholder–Company Relationships Through Mutually Beneficial Corporate Social Responsibility Initiatives," Journal of Business Ethics, Springer, vol. 85(2), pages 257-272, April.
    2. Christian Herzig & Jasmin Godemann, 2010. "Internet‐supported sustainability reporting: developments in Germany," Management Research Review, Emerald Group Publishing Limited, vol. 33(11), pages 1064-1082, September.
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