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CSR-Berichterstattung in Europa (CSR Reporting in Europe)

Felix C. Schweren and Alexander Brink

Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, 2016, vol. 17, issue 1, 177-191

Abstract: Europa hat in diesem noch jungen Jahrtausend bereits einige wirtschaftliche Rueckschlaege verkraften muessen. Es ist daher kaum verwunderlich, dass auch der europaeische Gesetzgeber dem Thema Corporate Social Responsibility mehr und mehr Aufmerksamkeit entgegenbringt. Der vorliegende Beitrag ergaenzt den Forschungsstand durch einen historisch-politischen Zugang zur CSR-Berichtspflicht durch den europaeischen Gesetzgeber. (Europe has had to cope with various economic kickbacks recently. Thus, it is not surprising that the European legislator has strengthened his awareness of Corporate Social Responsibility. This paper completes existing research through a historic political approach based on the European CSR reporting framework.)

Keywords: Corporate Social Responsibility; CSR Reporting; CSR Communication; European Business Ethics (search for similar items in EconPapers)
JEL-codes: A13 A14 M14 Z10 (search for similar items in EconPapers)
Date: 2016
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Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics is currently edited by Prof. Dr. Thomas Beschorner (St.Gallen, Schweiz), Dr. Markus Breuer (Berlin), Prof. Dr. Dr. Alexander Brink (Bayreuth und Witten/Herdecke), Dr. Bettina Hollstein (Erfurt), Dr. Marc C. Huebscher (Hamburg) and Dr. Olaf J. Schumann (Frankfurt a.M.)

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