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Ein Kurzbeitrag zur CSR-Website-Kommunikation im deutschen Bankensektor

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Bank- und Finanzwirtschaft im Stress
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Zusammenfassung

Dieser Beitrag zeigt, warum es für Banken in Deutschland sinnvoll ist, sich mit dem Corporate Social Responsibility (CSR)-Konzept auseinanderzusetzen, und wie hiesige Banken ihre Websites nutzen, um ihre unternehmerische Verantwortung aktiv zu publizieren. Grundlage hierfür sind die Ergebnisse aus einer früheren Studie (Schröder, 2021), die im Folgenden komprimiert zusammengefasst werden. Es hat sich gezeigt, dass Banken in Deutschland zahlreiche CSR-Informationen im Themenbereich „Kunden und Produkte“ auf ihren Websites kommunizieren, während sich für den Bereich „Umwelt und Energie“ nur wenige Informationen finden lassen. Zudem werden bestimmte Wesensmerkmale der Banken angeführt (Größe, Profitabilität, Kapitalmarktorientierung, Eigentumsverhältnisse, mediale Sichtbarkeit und Bankgruppenzugehörigkeit), die einen Einfluss auf die CSR-Website-Kommunikation haben

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Notes

  1. 1.

    Aus Gründen der besseren Lesbarkeit wird bei Personenbezeichnungen und personenbezogenen Hauptwörtern in diesem Beitrag das generische Maskulinum verwendet. Entsprechende Begriffe gelten im Sinne der Gleichbehandlung grundsätzlich für alle Geschlechter. Die verkürzte Sprachform hat nur redaktionelle Gründe und beinhaltet keine Wertung.

  2. 2.

    Erfahrungsgemäß werden, sowohl in der Lehre wie auch unter Praktikern, zahlreiche Begriffe und Bezeichnungen aus dem Nachhaltigkeitsspektrum – wie zum Beispiel Unternehmensnachhaltigkeit, CSR (Corporate Social Responsibility), CR (Corporate Responsibility), ESG (Environment, Social und Governance), Corporate Citizenship (CC), Shared Value – synonym verwendet, was zu einer „merklichen“ Unbestimmtheit und Unklarheit all dieser konzeptionellen Ansätze führt. Aus anekdotischer Perspektive ist ebenfalls erwähnenswert, dass das CSR-Konzept in der Praxis häufig mit dem „sozialen“ Engagement eines Unternehmens verbunden wird, welches zweifellos der Übersetzung vom Englischen in die deutsche Sprache geschuldet ist („social“ und sozial). Wie eingangs erläutert, und übereinstimmend mit der bestimmenden Literatur (Carroll 1999, 2021), beschränkt sich der konzeptionelle CSR-Ansatz nicht auf das Human- und Sozialkapital, sondern berücksichtigt ebenso das Finanz- und Produktions- sowie das Umweltkapital.

  3. 3.

    In der Studie liegt das asymptotische Signifikanzlevel bei fünf Prozent bzw. ein Prozent (p < 0,05; p < 0,01). Partiell signifikant bedeutet, dass für einzelne CSR-Website-Kategorien (z. B. „Kunden und Produkte“, „gesellschaftliches Engagement) ein signifikanter Einfluss identifiziert werden konnte.

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Schröder, P. (2023). Ein Kurzbeitrag zur CSR-Website-Kommunikation im deutschen Bankensektor. In: Schöning, S., Moch, N., Schütte-Biastoch, S. (eds) Bank- und Finanzwirtschaft im Stress. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-41884-7_2

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