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Corporate Social Responsibility (CSR) Research in Accounting: Review of the Recent Literature

Corporate Social Responsibility (CSR) Research in Accounting: Review of the Recent Literature

          
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About the Book

Masterarbeit aus dem Jahr 2018 im Fachbereich BWL - Allgemeines, Note: 1,7, Friedrich-Alexander-Universität Erlangen-Nürnberg, Sprache: Deutsch, Abstract: "Corporate Social Responsibility" bedeutet wörtlich übersetzt "soziale Unternehmensverantwortung". Die Berichterstattung dieser sozialen Unternehmensverantwortung hat in den letzten Jahren enorm an Bedeutung gewonnen. Diese Entwicklung zeigt sich insbesondere in der Zunahme des öffentlichen Interesses an der gesellschaftlichen Rolle von Unternehmen. Themen wie Umweltverschmutzung, Ressourcenverschwendung, Produktqualität und Produktsicherheit oder Arbeitnehmerrechte rücken immer mehr in den Fokus. Auch die Nachfrage nach nachhaltig produzierten und fair gehandelten Produkten wächst. Die Unternehmen reagieren auf diese Entwicklung mit der Veröffentlichung von CSR-Berichten. Diese sollen ein umfassendes und ausgewogenes Bild der CSR-Performance eines Unternehmens bieten. Die Unternehmen investieren dabei viel Zeit und Geld, was sie mit der Generierung von moralischem Kapital rechtfertigen. Diese Herangehensweise legt allerdings auch die Vermutung nahe, dass Unternehmen möglicherweise nur deshalb gemeinnützig agieren, um darüber anschließend berichten zu können oder um die insgesamte öffentliche Wahrnehmung des Unternehmens zu verstärken. Darüber hinaus befinden sich Unternehmen inmitten von politischen, ökonomischen und sozialen Institutionen, die ihr Handeln beeinflussen. Im Rahmen der CSR-Berichterstattung informieren Unternehmen nicht nur ihre Inhaber und Anteilseigner, sondern auch andere Interessengruppen, beispielsweise Investoren, die nachhaltige Anlagestrategien verfolgen, mit relevanten Informationen, die regelmäßig im Rahmen der Finanzberichterstattung nicht offengelegt werden. In den letzten Jahren ist auch die Anzahl der Forschungsarbeiten, die sich mit der CSR-Berichterstattung beschäftigen, deutlich angestiegen. Denn die steigende Anzahl an veröffentlichten CSR-Berichten hat auch in der Wissenschaft Fr


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Product Details
  • ISBN-13: 9783668803503
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 88
  • Spine Width: 5 mm
  • Weight: 127 gr
  • ISBN-10: 3668803501
  • Publisher Date: 24 Oct 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Review of the Recent Literature
  • Width: 148 mm


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