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Anspruch und Wirklichkeit der Corporate Social Responsibility der DAX-Konzerne. Eine analytische Untersuchung

Anspruch und Wirklichkeit der Corporate Social Responsibility der DAX-Konzerne. Eine analytische Untersuchung

          
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About the Book

Bachelorarbeit aus dem Jahr 2020 im Fachbereich BWL - Unternehmensethik, Wirtschaftsethik, Note: 1,7, Fachhochschule Düsseldorf, Sprache: Deutsch, Abstract: Ob sich durch die Nachhaltigkeitsberichterstattung, als CSR-Instrument und Anspruch der EU und des deutschen Gesetzgebers eine der Realität entsprechende und systematische Auseinandersetzung mit der Corporate Social Responsibility in den DAX-30 etabliert hat oder das CSR-Engagement als ein Mittel zur Imagepflege zu verstehen ist, ist das zentrale Thema dieser Arbeit. Um dem Ziel näherzukommen, wird im Folgenden ein Einblick in das CSR-Engagements der DAX-Konzerne, anhand ihrer im Nachhaltigkeitsbericht präsentierten Selbstdarstellung vermittelt. Hierbei soll dem Leser in dem ersten Teil der Arbeit ein Zugang zu dem CSR-Konzept und seinen Gütekriterien ermöglicht werden. Die wichtigsten CSR-Rahmenwerke, die Stakeholderorientierung und die Multidimensionalität der CSR stehen dabei im Vordergrund. Es folgt eine rechtliche Einordnung des Themas, anhand der CSR-Richtlinie und des CSR-Richtlinie-Umsetzungsgesetzes. Damit wird eine Einführung in das CSR-Instrument, der Nachhaltigkeitsberichterstattung, vermittelt und zugleich ein Verständnis für die Wichtigkeit derselben entwickelt. Der zweite Teil der Arbeit ist darauf konzentriert, einen Einblick in die Praxis zu vermitteln. Die zwei wichtigsten Rahmenwerke zu der Nachhaltigkeitsberichterstattung werden erläutert, um den Vergleich und die Analyse der Berichterstattungen der DAX-30 verständlich zu machen. Das CSR-Instrument, Nachhaltigkeitsberichterstattung, ist besonders gut dafür geeignet, die Ansprüche und die Realität der CSR-Tätigkeiten der DAX-30 herauszustellen. Die geprüften Kriterien werden dabei als Ansprüche an die Nachhaltigkeitsberichte, und damit übertragend auch an die CSR-Tätigkeiten eines Unternehmens verstanden. Die aus der Analyse hervorgehenden Ergebnisse stellen folglich einen Einblick in die Realität des CSR-Engagements der DAX-30 dar. Gut


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Product Details
  • ISBN-13: 9783346306432
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 84
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3346306437
  • Publisher Date: 12 Nov 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 122 gr


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