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2024 | OriginalPaper | Buchkapitel

Corporate Social Responsibility

verfasst von : Tim Schwertner, Matthias Sohn

Erschienen in: Angewandte Psychologie für die Wirtschaft

Verlag: Springer Berlin Heidelberg

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Zusammenfassung

Corporate Social Responsibility (CSR), also die gesellschaftliche Verantwortung von Unternehmen, nachhaltig, sozial und im Einklang mit den Gesetzen zu wirtschaften, gewinnt zunehmend an Relevanz. Zum einen ist zu beobachten, dass relevante Interessengruppen bzw. Stakeholder wie Investoren, Kunden oder Mitarbeitende sich vermehrt für die CSR-Performance eines Unternehmens interessieren. Gleichzeitig zeigen sich deutlich negative Reaktionen auf unethisches oder nicht nachhaltiges Verhalten von Organisationen. Die Reaktionen von Kunden und Investoren auf den VW-Emissionsskandal oder das Greenwashing bei der DWS sind Beispiele dafür. Dieser Beitrag beschäftigt sich mit dem Konzept CSR, welche Stakeholdergruppen sich für CSR interessieren, wie Unternehmen ihre CSR-Performance berichten und welche Faktoren begünstigen, dass sich Führungskräfte für CSR in ihren Unternehmen engagieren.

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Zum Beispiel hat die Europäische Union mit der im Jahr 2014 publizierten CSR-Direktive und der im Jahr 2021 veröffentlichten Überarbeitung für bestimmte kapitalmarktorientierte Unternehmen die verpflichtende CSR-Berichterstattung und -Prüfung in einem begrenzten Umfang eingeführt.

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Titel: Corporate Social Responsibility
verfasst von: Tim Schwertner
Matthias Sohn
Verlag: Springer Berlin Heidelberg
Buch: Angewandte Psychologie für die Wirtschaft
Print ISBN: 978-3-662-68558-7

Electronic ISBN: 978-3-662-68559-4

Copyright-Jahr: 2024
DOI: https://doi.org/10.1007/978-3-662-68559-4_18