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Corporate Social Responsibility-Controlling: Eine instrumentelle Perspektive

In: Controlling – Aktuelle Entwicklungen und Herausforderungen

Author

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  • Michael Kuttner

    (Johannes Kepler Universität Linz)

Abstract

Zusammenfassung Das über gesetzliche Vorgaben hinausreichende, soziale, ökologische und ökonomische Engagement von Unternehmen, oder in anderen Worten „Corporate Social Responsibility“ kurz „CSR“, hat speziell seit der Jahrtausendwende kontinuierlich zugenommen und wird mittlerweile häufig als integraler Bestandteil der unternehmerischen Tätigkeit erachtet. Gründe dafür liegen bspw. im zunehmenden ökologischen Bewusstsein der Gesellschaft, im Streben nach einer Legitimierung des unternehmerischen Handelns, in der Differenzierung von Produkten und Dienstleistungen gegenüber Konkurrenzunternehmen und in einer gewünschten Steigerung der Unternehmensreputation.

Suggested Citation

  • Michael Kuttner, 2022. "Corporate Social Responsibility-Controlling: Eine instrumentelle Perspektive," Springer Books, in: Birgit Feldbauer-Durstmüller & Stefan Mayr (ed.), Controlling – Aktuelle Entwicklungen und Herausforderungen, edition 2, pages 221-233, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-35169-4_12
    DOI: 10.1007/978-3-658-35169-4_12
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