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Interne Treiber von CSR-Publizität: Der Einfluss von Corporate Identity

Author

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  • Anne Michaels

    (Technische Universität Ilmenau)

  • Michael Grüning

    (Technische Universität Ilmenau)

Abstract

Zusammenfassung Die vorliegende Studie untersucht empirisch den Einfluss von Corporate Identity auf Publizität im Bereich unternehmerischer Verantwortung/Corporate Social Responsibility (CSR). Unsere Untersuchung basiert auf einer Stichprobe von 498 Unternehmen in Deutschland, die englischsprachige CSR-Informationen veröffentlichen und einen Fragebogen beantworten, der den Grad von CSR-orientierter Corporate Identity misst. Die CSR-Publizität wird mit Hilfe einer automatisierten Inhaltsanalyse unter Anwendung künstlicher Intelligenz ausgewertet. Die Ergebnisse zeigen, dass bestimmte Corporate Identity Dimensionen, die enger mit der Wertschöpfungskette verbunden sind, CSR-Publizität begünstigen, während nach innen gerichtete Corporate Identity Dimensionen eindämmend wirken. Wir demonstrieren, dass die Ausprägung CSR-orientierter Corporate Identity eng mit dem Entwicklungsgrad von CSR im Unternehmen und dem empfundenen Rechtfertigungsdruck verknüpft ist. Unsere Studie unterstützt die Sichtweise, dass eine CSR-orientierte Corporate Identity, welche in der Literatur oft als Luxus erfolgreicher Unternehmen angesehen wird, eine Verbesserung der CSR-Publizität ermöglicht, die wiederum finanzielle und immaterielle Vorteile nach sich ziehen kann.

Suggested Citation

  • Anne Michaels & Michael Grüning, 2016. "Interne Treiber von CSR-Publizität: Der Einfluss von Corporate Identity," Sustainability Nexus Forum, Springer, vol. 24(4), pages 315-324, December.
    • Handle: RePEc:spr:sumafo:v:24:y:2016:i:4:d:10.1007_s00550-016-0421-8
    DOI: 10.1007/s00550-016-0421-8
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    1. Anne Michaels & Michael Grüning, 2018. "The impact of corporate identity on corporate social responsibility disclosure," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.

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