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Ist CSR messbar? Analyse vom KPI bei der Bewertung von CSR-Strategien

Ist CSR messbar? Analyse vom KPI bei der Bewertung von CSR-Strategien

          
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About the Book

Masterarbeit aus dem Jahr 2014 im Fachbereich Ingenieurwissenschaften - Wirtschaftsingenieurwesen, Note: 1,3, Beuth Hochschule für Technik Berlin, Sprache: Deutsch, Abstract: Das Thema Corporate Social Responsibility, kurz CSR, erlangte durch die Medien in den letzten Jahren eine immer größere Bedeutung. Durch die Globalisierung, den Klimawandel und der Finanzkrise wird vermehrt Kritik an der Wertschöpfung von Unternehmen laut. Die vorrangigen Produktions- und Arbeitsbedingungen, vor allem in den Entwicklungsländern, stoßen zunehmend auf Ablehnung. Aber auch verursachte Naturkatastrophen, ausgelöst durch unachtsames Handeln von Unternehmen, schärfen das Bewusstsein der Konsumenten. Der Konkurrenzdruck der Firmen untereinander, sich auf den nationalen oder internationalen Märkten zu behaupten, setzt die Unternehmen zunehmend in die Pflicht, derartige Katastrophen zu vermeiden, um Gewinnverluste, auch auf dem Gebiet der Reputation, zu kompensieren. Die länderüberschreitenden Wirtschaftsaktivitäten der Unternehmen und die unterschiedlichen nationalen Gesetzgebungen erschweren ein weltweit annähernd ähnliches juristisches Verfahren gegenüber Verstößen, in Bezug auf Arbeitsbedingungen und Umweltverletzungen. Trotz zahlreicher Prinzipien, Leitsätze und Richtlinien, wie z. B. den Global Compact Prinzipien oder den GRI Richtlinien, konnte bis heute kein international gültiges Rahmenkonzept für nachhaltiges Wirtschaften von Unternehmen gefunden werden. Durch Key Performance Indicators (KPIs) wird schon seit langem versucht unternehmerische Verantwortung zu bewerten. Jedoch ist ein messbarer Vergleich oft schwierig, wenn nicht unmöglich, aufgrund der unterschiedlichen Strategieausrichtungen, Branchen und Größen der Unternehmen. Durch die Untersuchung soll diese Problematik analysiert werden. Es soll geklärt werden, ob CSR durch KPIs messbar gemacht werden kann bzw. ob es überhaupt möglich ist, einen festgelegten Indikatoren-Katalog auf alle Unternehmen anzuwenden, mit dem Zie


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Product Details
  • ISBN-13: 9783656913016
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 3656913013
  • Publisher Date: 05 Mar 2015
  • Height: 210 mm
  • No of Pages: 146
  • Series Title: German
  • Weight: 199 gr


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Ist CSR messbar? Analyse vom KPI bei der Bewertung von CSR-Strategien
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