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Umsetzung und Anforderungen der neuen CSR-Richtlinie in Deutschland

Umsetzung und Anforderungen der neuen CSR-Richtlinie in Deutschland

          
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About the Book

Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Otto-Friedrich-Universität Bamberg, Sprache: Deutsch, Abstract: Auch in den Jahren nach der Finanzkrise konnten innerhalb der letzten Dekade zahlreiche Unternehmensskandale aufgedeckt werden, die das Vertrauen der Investoren und Verbraucher in die großen Unternehmen weiterhin belasten. Unter anderem durch eine verbesserte Informations- und Kommunikationstechnik werden weltweit aufgedeckte Missstände bekannt gemacht und die damit in Verbindung stehenden Unternehmen in den Fokus gerückt. Als aktuelle Beispiele sind hier vor allem die Steuerfluchten von Google oder Facebook zu nennen, ebenso wie der Abgasskandal rund um den VW-Konzern bzw. der gesamten deutschen Automobilindustrie. Dies alles lässt die Frage aufkommen wie ethisch und moralisch profitorientierte Unternehmen überhaupt handeln und wie dies zu quantifizieren ist? Exakt dieser Herausforderung widmet sich das Konzept der Corporate Social Responsibility (kurz: CSR), welches neben Korruptionsbekämpfung, menschenwürdigen Arbeitsbedingungen und internationaler Steuergestaltung zahlreiche weitere Aspekte thematisiert. Auch wenn die unternehmerische Verantwortung in ihren Anfängen zu Zeiten der Industrialisierung relativ stark auf das unmittelbare lokale Umfeld bezogen war, besteht mittlerweile durch weltweite Handelsbeziehungen und weitere internationale Aspekte die Schwierigkeit darin, das Verhalten der Unternehmen global zu regulieren und das Ausnutzen schlechterer nationaler Mindesstandards zu verhindern. Durch zahlreiche international anerkannte Rahmenwerke wird diesbezüglich vehement an die Verantwortung der Unternehmen appelliert, was auch die gestiegene Bedeutung der Thematik, die sich seit der ersten wichtigen Nennung der (Corporate) Social Responsibility durch Bowen (1953) entwickelte, verdeutlicht. Die höhere Relevanz lässt sich mitunter auch damit erklären, dass die Wechselwirkung zwischen so


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Product Details
  • ISBN-13: 9783668772496
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 32
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668772495
  • Publisher Date: 23 Aug 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 54 gr


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