Corporate Social Responsibility – Innovation oder Tradition? Zum Wandel der gesellschaftlichen Verantwortung von Unternehmen in Deutschland (Corporate Social Responsibility – Innovation or Tradition? The Transforma-tion of Societal Responsibility of Corporations)

Stefanie Hiss

Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, 2009, vol. 10, issue 3, 287-303

Abstract: Corporate Social Responsibility (CSR) ist in Deutschland in den letzten Jahren groß in Mode gekommen. Dabei ist gesellschaftliche Verantwortung von Unternehmen in Deutschland keineswegs ein neuartiges Phänomen. Im Beitrag wird der Wandel von einer in gesetzlich verbindlichen Regelungen institutionalisierten und damit impliziten gesellschaftlichen Verantwortung von Unternehmen zu Zeiten der Deutschland AG hin zu einer als explizit freiwillig verstandenen CSR nachgezeichnet. (In the last few years corporate social responsibility (CSR) has become a new buzzword in Germany. Corporations have established own CSR departments, issued regularly CSR reports, have become members of CSR associations or initiatives and collectively sent out the message that they comprehen-sively master their societal responsibilities. Thereby, social responsibility of corporations is not an entirely new phenomenon in Germany. In the paper the change from an implicit social responsibility of corporations as institutionalized in laws and regulations in the times of Germany Inc. to an explicitly voluntary CSR will be reconstructed.)

Keywords: Corporate Social Responsibility; Institutional Change; Sustainability Reporting; Germany (search for similar items in EconPapers)
JEL-codes: A13 M14 M50 O32 (search for similar items in EconPapers)
Date: 2009
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