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Wertschaffende CSR-Strategien: Theoretische Fundierung und praktische Implikationen

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CSR und Institutionen

Part of the book series: Management-Reihe Corporate Social Responsibility ((MRCOSORE))

Zusammenfassung

Wurde das Thema Corporate Social Responsibility (CSR) vor einigen Jahren noch eher kritisch beäugt, gehört die Übernahme von gesellschaftlicher Verantwortung mittlerweile zum guten Ton in der Wirtschaftswelt. Ein Treiber für die heutige Akzeptanz von CSR ist dabei die Einsicht, dass die Übernahme von gesellschaftlicher Verantwortung ein Erfolgsfaktor im Wettbewerb darstellt. Ein wesentlicher Mehrwert von CSR liegt dabei darin, dass hierdurch (Geschäfts-)Beziehungen mit Mitarbeitern, Kunden, Lieferanten und weiteren Stakeholdern verbessert werden können. Die wertschaffenden Effekte von Verantwortungsübernahme sind dabei daran geknüpft, dass Unternehmen ein positives CSR-Image aufbauen können. Für Unternehmen ist es daher wichtig zu wissen, unter welchen Bedingungen sie ein verantwortliches Image aufbauen und bewahren können. Der vorliegende Beitrag widmet sich aus sozialpsychologischer Perspektive dem Zusammenhang zwischen gesellschaftlicher Verantwortungsübernahme, CSR-Image und langfristigem Unternehmenserfolg. Ausgehend hiervon werden grundlegende Implikationen für wertschaffende CSR-Strategien beleuchtet.

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Notes

  1. 1.

    Angemerkt sei, dass CSR in empirischen Studien höchst unterschiedlich interpretiert und operationalisiert wird. Entsprechend ist es geboten, Aussagen zu empirischen CSR-Befunden kritisch zu reflektieren.

  2. 2.

    In der Diskussion ist auch von „wahrgenommener Verantwortlichkeit“ bzw. „perceived CSR“ die Rede (Glavas und Godwin 2013; Lin-Hi 2019; Lin-Hi und Müller 2013; Serrano Archimi et al. 2018).

  3. 3.

    So zeigt etwa die Untersuchung von Peloza et al. (2012), dass es eine beträchtliche Kluft zwischen der tatsächlichen, d. h. durch eine Ratingagentur gemessenen, und der durch Stakeholder wahrgenommenen CSR-Leistung existiert.

  4. 4.

    Der Vermeidung von Schlechtem wird in verschiedenen Ethiken und ethischen Kontexten eine übergeordnete Relevanz zugebilligt. So stellt etwa der Hippokratische Eid (primum non nocere) heraus, dass Mediziner in erster Instanz dafür Sorge zu tragen haben, ihren Patienten keinen Schaden zuzufügen.

  5. 5.

    Exemplarisch hierfür sei auf die Diskussionsbeiträge bezüglich eines möglichen Gesetzes verwiesen, das Unternehmen menschenrechtliche Sorgfaltspflichten auferlegt.

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  1. Universität Vechta, Vechta, Deutschland

    Nick Lin-Hi & Igor Blumberg

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  1. Nick Lin-Hi
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  1. Würzburg, Bayern, Germany

    Sascha Genders

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Lin-Hi, N., Blumberg, I. (2020). Wertschaffende CSR-Strategien: Theoretische Fundierung und praktische Implikationen. In: Genders, S. (eds) CSR und Institutionen. Management-Reihe Corporate Social Responsibility. Springer Gabler, Berlin, Heidelberg. https://doi.org/10.1007/978-3-662-60740-4_1

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