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Kritische Analyse der neuen CSR-Richtlinie auf die Nachhaltigkeitsberichte ausgewählter börsennotierter Unternehmen

Kritische Analyse der neuen CSR-Richtlinie auf die Nachhaltigkeitsberichte ausgewählter börsennotierter Unternehmen

          
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About the Book

Masterarbeit aus dem Jahr 2018 im Fachbereich BWL - Unternehmensethik, Wirtschaftsethik, Note: 3,0, Leuphana Universität Lüneburg, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, anhand ausgewählter Nachhaltigkeitsberichte börsennotierter Unternehmen folgende Fragestellung zu untersuchen: Wird durch die Anwendung und Implementierung der CSR - Richtlinie erreicht, dass die Nachhaltigkeitsberichte börsennotierter Unternehmen untereinander vergleichbarer sind und mehr Transparenz für externe Stakeholder geschaffen wird? Der Fokus dieser Arbeit liegt auf der Untersuchung der in Kapitel 1.1 formulierten Fragestellung. Die Arbeit ist hierbei in vier Hauptteile gegliedert ist. Nach einer kurzen Einleitung im ersten Abschnitt werden dem Leser im zweiten Abschnitt die relevanten Grundlagen zu den Themen Nachhaltigkeit, Corporate Social Responsibility (CSR) und der CSR-Richtlinie erläutert. Hierbei wird zunächst die Nachhaltigkeit im Allgemeinen definiert, bevor auf die Definition von CSR weiter eingegangen wird und eine Erläuterung der verschiedenen CSR-Arten erfolgt. Anschließend liegt der Fokus auf der CSR-Richtlinie. Es werden hier die verfolgten Ziele der Richtlinie und der gesetzlich definierte Anwenderkreis thematisiert. Abschnitt 3 setzt sich mit der Methodik der empirischen Analyse auseinander. Die Untersuchung der zentralen Fragestellung wird unter Anwendung einer inhaltlich strukturierende qualitative Inhaltsanalyse, in Anlehnung an die Forschungsart nach Mayring, unter Verwendung eines Codierungsschemas als Auswertungsmethodik der zugrundeliegenden Nachhaltigkeitsberichte, erfolgen. Zunächst wird dem Leser erklärt, wie der Auswahlprozess der Berichte erfolgte, indem dargelegt wird, anhand welcher Merkmale und Kriterien die Auswahl der Nachhaltigkeitsberichte und die Festlegung des Stichprobenumfanges durchgeführt wurde. Die vom Verfasser ausgewählten Unternehmen werden in Kurzabschnitten vorgestellt und die vergangene Tätigkeit des Unternehmens bezüglic


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Product Details
  • ISBN-13: 9783668959828
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 80
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 366895982X
  • Publisher Date: 13 Jun 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 113 gr


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Kritische Analyse der neuen CSR-Richtlinie auf die Nachhaltigkeitsberichte ausgewählter börsennotierter Unternehmen
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Kritische Analyse der neuen CSR-Richtlinie auf die Nachhaltigkeitsberichte ausgewählter börsennotierter Unternehmen
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