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2022 | OriginalPaper | Buchkapitel

Corporate Social Responsibility-Controlling: Eine instrumentelle Perspektive

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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.
Fußnoten
1
Vgl. Carroll/Shabana (2010), S. 85; Aguinis/Glavas (2012), S. 933; Wang et al. (2016), S. 534.
 
2
Vgl. Servaes/Tamayo (2013), S. 1045.
 
3
Vgl. Chuang/Huang (2018), S. 991; Lee et al. (2018), S. 397.
 
4
Vgl. Du/Vieira (2012), S. 413 ff.; Ellerup Nielsen/Thomsen (2018), S. 492 ff.
 
5
Vgl. Hsu (2012), S. 189; Costanigro et al. (2016), S. 597.
 
6
Vgl. Pérez/Bosque (2015), S. 155 ff.
 
7
Vgl. Gond et al. (2012), S. 205; Arjaliès/Mundy (2013), S. 284; Günther et al. (2016), S. 6; Lueg/Radlach (2016), S. 158; Maas et al. (2016), S. 237.
 
8
Vgl. Horváth (2011), S. 127.
 
9
Vgl. Günther et al. (2016), S. 6.
 
10
Vgl. Schaltegger (2016), S. 55.
 
11
Vgl. Mayr/Ausweger (2013), S. 36 ff.
 
12
Vgl. Osburg (2013), S. 20 f.; Lin et al. (2017), S. 1415 ff.; Venturelli et al. (2017), S. 1000 ff.
 
13
Vgl. Bowen (2013), S. 1 ff.
 
14
Vgl. Carroll (1999), S. 269.
 
15
Vgl. Loew et al. (2004), S. 18.
 
16
Vgl. Zeibig (2008), S. 45.
 
17
Vgl. Smith (2003), S. 52 ff.
 
18
Vgl. Carroll (1999), S. 268 ff.; Dahlsrud (2008), S. 1 ff.; Rahman (2011), S. 166 ff.
 
19
Vgl. Dahlsrud (2008), S. 1 ff.
 
20
Vgl. Dahlsrud (2008), S. 7.
 
21
Vgl. Europäische Kommission (2001), S. 7.
 
22
Vgl. Weber/Schäffer (2016), S. 27 ff.
 
23
Vgl. Horváth (2011), S. 131 ff.; Küpper et al. (2013), S. 30 ff.; Weber/Schäffer (2016), S. 20 ff.
 
24
Horváth (2011), S. 129.
 
25
Horváth (2011), S. 127.
 
26
Horváth (2011), S. 127.
 
27
Vgl. Horváth (2011), S. 127 ff.
 
28
Vgl. Horváth (2011), S. 18; Weber/Schäffer (2016), S. 1.
 
29
Vgl. Horváth (2011), S. 127 ff.
 
30
Vgl. Malmi/Brown (2008), S 290; Horváth et al. (2011), S. 20; Günther (2013), S. 269 ff.
 
31
Vgl. Günther (2013), S. 269 ff. für eine detaillierte Darstellung der Gemeinsamkeiten und Unterschiede zwischen Controlling und Management Accounting sowie deren historische Entwicklung.
 
32
Vgl. Europäische Kommission (2001), S. 7.
 
33
Vgl. Horváth (2011), S. 129.
 
34
Vgl. Kaplan/Norton (1992), S. 71 ff.
 
35
Vgl. Hansen/Schaltegger (2016), S. 193.
 
36
Vgl. Kaplan/Norton (1992), S. 79; Mayr/Ausweger (2013), S. 36 ff.
 
37
Vgl. Kaplan/Norton (1992), S. 76.
 
38
Vgl. Mayr/Ausweger (2013), S. 36 ff.
 
39
Vgl. Kang et al. (2015), S. 124 ff.; Hansen/Schaltegger (2016), S. 193; Hansen/Schaltegger (2018), S. 937 ff.
 
40
Vgl. Hansen/Schaltegger (2016), S. 193 ff.
 
41
Vgl. z. B. Burritt/Schaltegger (2001), S. 158 ff.; Setthasakko (2012), S. 1265 ff.; Arjaliès/Mundy (2013), S. 284 ff.
 
42
Brühl (2016), S. 255.
 
43
Vgl. Arjaliès/Mundy (2013), S. 297 f.
 
44
Vgl. Burritt/Schaltegger (2001), S. 158 ff.
 
45
Vgl. Setthasakko (2012), S. 1265 ff.
 
46
Vgl. z. B. Lee (2011), S. 39 ff.; Bierer et al. (2015), S. 1289 ff.; Rieckhof et al. (2015), S. 1262 ff.; Wang et al. (2018), S. 374 ff.
 
47
Vgl. Lee (2011), S. 39 ff.
 
48
Vgl. Bierer et al. (2015), S. 1289 ff.
 
49
Vgl. Rieckhof et al. (2015), S. 1262 ff.
 
50
Vgl. Wang et al. (2018), S. 374 ff.
 
51
Vgl. Panwar et al. (2014), S. 481 ff.; Chaudhri (2016), S. 419 f.
 
52
Vgl. Gray et al. (2001), S. 329.
 
53
Vgl. Morsing/Schultz (2006), S. 323; Siregar/Bachtiar (2010), S. 248.
 
54
Vgl. Morsing/Schultz (2006), S. 323; Du et al. (2010), S. 8 ff.
 
55
Vgl. Castelo Branco/Lima Rodrigues (2006), S. 245; Castelló/Lozano (2009), S. 379.
 
56
Vgl. Cormier et al. (2011), S. 1276 ff.
 
57
Vgl. Young/Marais (2012), S. 432 ff.
 
58
Vgl. z. B. Habek/Wolniak (2015), S. 560 ff.; Chen et al. (2016), S. 53 ff.; Liao et al. (2017), S. 327 ff.; Pucheta-Martínez et al. (2019), S. 46 ff.
 
59
Vgl. Habek/Wolniak (2015), S. 560 ff.
 
60
Vgl. Pucheta-Martínez et al. (2019), S. 46 ff.
 
61
Vgl. Chen et al. (2016), S. 53 ff.
 
62
Vgl. Liao et al. (2017), S. 327 ff.;
 
63
Vgl. dazu die Controlling-Definition von Horváth (2011), S. 129.
 
64
Vgl. Rieckhof et al. (2015), S. 1262 ff.
 
65
Vgl. Gond et al. (2012), S. 205; Arjaliès/Mundy (2013), S. 284; Günther et al. (2016), S. 6; Lueg/Radlach (2016), S. 158; Maas et al. (2016), S. 237.
 
66
Vgl. Mayr/Ausweger (2013), S. 36 ff.
 
67
Vgl. Internationaler Controller Verein e.V. (2011), S. 27.
 
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Metadaten
Titel
Corporate Social Responsibility-Controlling: Eine instrumentelle Perspektive
verfasst von
Michael Kuttner
Copyright-Jahr
2022
DOI
https://doi.org/10.1007/978-3-658-35169-4_12

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