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Corporate Social Responsibility: Einbettung des Unternehmens in das Wirtschaftssystem

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  • Falck, Oliver
  • Heblich, Stephan

Abstract

Dieser Beitrag analysiert die Einbettung des Unternehmens über Corporate Social Responsibility (CSR) in das Wirtschaftssystem. CSR wird dabei als freiwilliges Engagement der Unternehmen verstanden, das dazu beiträgt, etwaige Lücken zwischen gesellschaftlichen Vorstellungen und institutionellen Vorgaben zu verkleinern bzw. zu schließen. Besonders im Zuge der voranschreitenden Globalisierung verlieren nationale Institutionen für Unternehmen zunehmend an Bedeutung. In Ermangelung einer global governance, die einen weltweit verbindlichen institutionellen Rahmen verpflichtend einzuführen und durchzusetzen vermag, können Unternehmen dazu beitragen, Regulierungslücken zu füllen. Dieses Engagement wird allerdings nicht als uneigennütziger unternehmerischer Beitrag verstanden, sondern als Zukunftsinvestition, die letztlich dazu dienen soll, die Ertragskraft des Unternehmens zu steigern. Der Zusammenhang zwischen Ertragslage und CSR wird am Beispiel von Deutschland empirisch überprüft. Dabei stellt sich nur ein schwach signifikant positiver Zusammenhang heraus, was unter anderem darauf zurückzuführen ist, dass in Kontinentaleuropa und insbesondere in Deutschland noch eine verhältnismäßig hohe Regulierungsdichte vorherrscht und wenig Platz für CSR bleibt.

Suggested Citation

  • Falck, Oliver & Heblich, Stephan, 2006. "Corporate Social Responsibility: Einbettung des Unternehmens in das Wirtschaftssystem," Passauer Diskussionspapiere, Volkswirtschaftliche Reihe V-45-06, University of Passau, Faculty of Business and Economics.
    • Handle: RePEc:zbw:upadvr:v4506
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    References listed on IDEAS

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    More about this item

    Keywords

    Corporate Social Responsibility; Event Study; Stakeholder; Wirtschaftssystem;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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