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Interne Treiber von CSR-Publizität: Der Einfluss von Corporate Identity

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Zusammenfassung

Die vorliegende Studie untersucht empirisch den Einfluss von Corporate Identity auf Publizität im Bereich unternehmerischer Verantwortung/Corporate Social Responsibility (CSR). Unsere Untersuchung basiert auf einer Stichprobe von 498 Unternehmen in Deutschland, die englischsprachige CSR-Informationen veröffentlichen und einen Fragebogen beantworten, der den Grad von CSR-orientierter Corporate Identity misst. Die CSR-Publizität wird mit Hilfe einer automatisierten Inhaltsanalyse unter Anwendung künstlicher Intelligenz ausgewertet. Die Ergebnisse zeigen, dass bestimmte Corporate Identity Dimensionen, die enger mit der Wertschöpfungskette verbunden sind, CSR-Publizität begünstigen, während nach innen gerichtete Corporate Identity Dimensionen eindämmend wirken. Wir demonstrieren, dass die Ausprägung CSR-orientierter Corporate Identity eng mit dem Entwicklungsgrad von CSR im Unternehmen und dem empfundenen Rechtfertigungsdruck verknüpft ist. Unsere Studie unterstützt die Sichtweise, dass eine CSR-orientierte Corporate Identity, welche in der Literatur oft als Luxus erfolgreicher Unternehmen angesehen wird, eine Verbesserung der CSR-Publizität ermöglicht, die wiederum finanzielle und immaterielle Vorteile nach sich ziehen kann.

Abstract

The purpose of this paper is to examine the relationship between CSR-oriented corporate identity and CSR disclosure. We examine this relationship based 108 German companies that provide English language CSR reports and respond to a company survey measuring CSR-oriented corporate identity. We analyze CSR disclosure with an automated content analysis technique using artificial intelligence. The results indicate that particular corporate identity dimensions which are more closely related to the value chain and future-oriented targets stimulate an increasing CSR disclosure than corporate identity dimensions with a introversive focus. We demonstrate that the diverging impacts of corporate identity dimensions depend on the development stage of a CSR concept and the perceived pressure of legitimization. Our findings support the view that CSR-oriented corporate identity – which has partly been regarded in the literature as a soft construct for firms that are able to afford this luxury – may facilitate CSR disclosure improvements which in turn have the potential to generate economic benefits.

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Notes

  1. Die Interviews wurden im April 2016 am Telefon durchgeführt und dauerten jeweils 30-45 min. Die Teilnehmer arbeiteten in unterschiedlichen Branchen (Nahrungsmittel, Maschinenbau, Chemie und Dienstleistungen).

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Authors and Affiliations

  1. Fakultät fur Wirtschaftswissenschaften und Medien, Technische Universität Ilmenau, Illmenau, Deutschland

    Anne Michaels & Michael Grüning

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  1. Anne Michaels
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  2. Michael Grüning
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Correspondence to Anne Michaels.

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Michaels, A., Grüning, M. Interne Treiber von CSR-Publizität: Der Einfluss von Corporate Identity. uwf 24, 315–324 (2016). https://doi.org/10.1007/s00550-016-0421-8

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