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Transaktionskostenökonomie und Corporate Social Performance

Transaktionskostenökonomie und Corporate Social Performance

          
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About the Book

Inhaltsangabe: Zusammenfassung: Häufig wird Milton Friedman zitiert, wenn eine soziale und/oder gesellschaftliche Verantwortung der Unternehmung in Frage gestellt werden soll. Die einzige soziale Verantwortung des Unternehmens, so Friedman, bestehe darin, "(...) to use its resources and engage in activities designed to increase its profits." Seine Einschränkung, daß dies im Rahmen der "basic rules of society, both those embodied in the law and those embodied in ethical custom" zu geschehen habe, wird in der "Business and Society"-Literatur häufig als "buttom-line social policy" oder "social obligation" bezeichnet. Diese enge Sicht unternehmerischer Verantwortung steht jedoch in krassem Widerspruch zu den steigenden gesellschaftlichen Erwartungen, mit denen sich Manager seit Beginn der 80er Jahre konfrontiert sehen. Viele Unternehmens-Vorstände widmen inzwischen "externen Angelegenheiten" mehr Zeit als irgendeiner anderen Tätigkeit und die meisten verfügen über Stäbe, die ihnen Informationen zu einem besseren Verständnis ihres sozialen Umfeldes liefern. Ausgangspunkt dieser Arbeit ist die Darstellung des zentralen Paradigmas der "Business and Society"-Literatur: der Corporate Social Performance (CSP) sowie der Transaktionskostenökonomie als "Analyseinstrument" zur effizienten Gestaltung von Institutionen. In Teil II wird nach kurzer Diskussion der mit der Wahl von Maßgrößen für die CSP bzw. den Unternehmenserfolg verbundenen Probleme anhand zahlreicher (29) empirischer Untersuchungen zunächst untersucht, welcher Nutzen den Kosten der Corporate Social Performance gegenübersteht bzw. welchen Beitrag zu den Unternehmenszielen diese zu leisten vermag. Dabei wird deutlich, daß die Unternehmensgröße bedeutenden Einfluß auf den Nutzen sowie die Gestaltung von CSP-Maßnahmen hat, weshalb in einem Kapitel explizit auf die Aspekte der CSP in kleinen Unternehmen eingegangen wird. Da die durch CSP-Maßnahmen verursachten Kosten auch von der organisatorischen Gestaltung ihrer


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Product Details
  • ISBN-13: 9783838600710
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3838600711
  • Publisher Date: 31 May 1997
  • Height: 210 mm
  • No of Pages: 104
  • Series Title: German
  • Weight: 149 gr


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