Wie werden Ethik und ethisches unternehmerisches Handeln gegenüber den Stakeholdern kommuniziert? Eine Analyse der Geschäftsberichte der DAX30 Unternehmen

Naumann Laura (), Herberger Tim Alexander () and Ender Manuela ()
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Herberger Tim Alexander: Lehrstuhl für Betriebswirtschaftslehre, insb. Entrepreneurship, Finanzwirtschaft & Digitalisierung, Andrássy Universität, Budapest, Ungarn; IU Internationale Hochschule, Erfurt, Deutschland
Ender Manuela: Professur für FinTech, IU Internationale Hochschule, Erfurt, Deutschland

Journal for Markets and Ethics, 2021, vol. 9, issue 2, 77-95

Abstract: Our content analysis of the reporting of the DAX30 companies shows that the focus is primarily on compliance, codes of conduct, company-specific sustainability, CSR and corporate citizenship programs. Ethics and sustainability departments are positioned close to the board of directors and company management, which emphasizes the strategic relevance from a company perspective. The results help to summarize and compare the communication between companies and their stakeholders in the context of ethics and to identify potential for improvement.

Keywords: Ethics; Corporate Ethics; Controlling; Corporate Social Responsibility; DAX30; Annual Reports (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:jmaeth:v:9:y:2021:i:2:p:77-95:n:1

DOI: 10.2478/jome-2021-0006

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