Suchergebnisse

Diese Masterarbeit beschäftigt sich mit der Fragestellung, inwieweit Corporate Social Responsibility im Bankensektor tatsächlich wahrgenommen wird. CSR hat in den letzten Jahren stark an Bedeutung gewonnen. Zum einen ist die Globalisierung der Märkte für die Zunahme von CSR verantwortlich. Zum anderen zwingt der Wunsch der Gesellschaft nach mehr Verantwortungsübernahme die Banken CSR auszuüben. Zunächst konzentriert sich die Arbeit auf die unterschiedlichen theoretischen Modelle zur Thematik. Diese werden in die rein ökonomische Sicht, also der Profitmaximierung, sowie in die soziale Sicht, mit dem Schwerpunkt das Gemeinwohl der Gesellschaft zu stärken, unterteilt. Des Weiteren wird die Stakeholder-Theorie von Freeman näher erläutert. Auf Basis dieses Ansatzes werden die relevanten Anspruchsgruppen des Bankensektors und deren Interessen herausgefunden. Außerdem wird die Notwendigkeit einer Nachhaltigkeitsberichterstattung aufgezeigt. Denn mit Hilfe eines Reports werden die durchgeführten und geplanten CSR-Aktivitäten den zahlreichen Anspruchsgruppen kommuniziert. Die Leistungsindikatoren der GRI zur Berichterstattung werden hervorgehoben, weil diese als wichtigstes Referenzdokument gelten. Bevor es zu einer Analyse der Wahrnehmung von gesellschaftlicher Verantwortung in der "Erste Bank", der "RZB", der "BAWAG P.S.K." und der "Bank Austria" kommt, werden die Anwendungsgebiete von CSR im Bankensektor angegeben. Dabei handelt es sich um CSR im Bankgeschäft und in der Bankenpolitik sowie um CSR gegenüber den MitarbeiterInnen. Im abschließenden Praxisteil der Masterarbeit werden vorab die Fakten der vier Banken aufgezählt. Anschließend werden die Nachhaltigkeitsberichte der Kreditinstitute analysiert und den Ergebnissen der Expertengespräche und den Antworten des Fragebogens gegenübergestellt. So wird herausgefunden, wie CSR-relevante Themen in die Unternehmenstätigkeit implementiert werden. ; This thesis deals with the question to which extent Corporate Social Responsibility is implemented in the finanical sector. Within the last years CSR has gained in importance. On the one hand the globalization of the markets is responsible for the increase of CSR. On the other hand the request of the society constrains a bank to overtake more social responsibility. At first the thesis concentrates on the different theoratical models of the topic. These models are subdivided in the economic aspect, which means that companies want to maximize the profit, and the social aspect with the focus on raising the welfare of the society. Furthermore, Freemans Stakeholder-Approach will be dicsussed. On the basis of this approach the relevant stakeholders of the financial sector and their interests will be identified. Besides, the necessity of a sustainablitiy report is going to be explained because a report helps to communicate the realised and planned CSR-activites to the numerous stakeholders. The Indicators of the Global Reporting Initiative will be pointed out as they are the most important ones concerning reporting. Before the implementation of Corporate Social Responsibility in the "Erste Bank", the "RZB", the "BAWAG P.S.K." and the "Bank Austria" will be analysed, the areas of application of CSR in the financial sector are going to be explicated. These areas are CSR in the banking business, CSR in the banking policy and CSR in connection with the employees. At the beginning of the last part of the thesis facts about the financial institutions will be listed. Afterwards the sustainability reports will be analysed and compared with the results of the conversation with the experts of CSR and the answers of the questionary. In this way it will be figured out to which extent important CSR topics are implemented in the corporate acitvites. ; Michaela Kladler ; Abweichender Titel laut Übersetzung der Verfasserin/des Verfassers ; Zsfassung in engl. Sprache ; Graz, Univ., Masterarb., 2010 ; (VLID)213262

Corporate Social Responsibility (CSR) laws are an area of exploration and there is debate over preference to voluntary CSR laws or to mandatory CSR laws. The objective is to con-duct a micro-level study to explore the employee's preferences for mandatory CSR laws or voluntary CSR laws. There is some existing literature on this topic at the macro-level and goal is to extend and contribute to the literature about this topic by studying the pref-erence at the micro-level. A qualitative study based on semi-structured interviews was conducted with 15 employees in India and Finland. The study contributes by identifying two different kinds of typologies of employees based on their experiences with CSR and based on their awareness about CSR. The results show that maximum employees prefer the mandatory CSR laws over the voluntary CSR laws. Also, a third kind of preference 'the diplomatic preference' was observed among the employees. The finding supports the idea that employees like to get involved with CSR activities of the company and also they judge the CSR performance of the company. Further, the study also demonstrates that employee's understanding of CSR is varied, whereas the existing literature considers this varied group of employees as a coherent group of stakeholders. Also, there is a correlation between social security and the need for mandatory CSR laws.

Consumarchy and corporate social responsibility (CSR) are two concepts related to the expanded scope of societal responsibility for the private sector. Since the postwar period, changes in the political, economic and technological spheres have been a source of major opportunities for global businesses, but at the same time the origin of new responsibilities. These concepts are evolving as part of a broader redefinition of global economy. This paper will attempt to examine and compare both concepts and their application in order to identify their strengths and weaknesses on the construction of a more fair and inclusive globalization. Both CSR and consumarchy share the idea that changes in corporate behavior resulting in the public good of social responsibility could be achieved through the market by embedding certain values or principles into the cost/benefit analysis of private companies. While consumarchy offers a systemic approach in which consumers play a central role, CSR is perhaps more delimited although it involves a wide range of actors. The paper will start with a description of consumarchy, its theoretical framework and the assumptions for its spread. Then, it will analyze CSR, its history, objectives, implementation and challenges. A comparison will be offered by way of a conclusion.

AbstractThe current study examines the influence of CSR orientation and CSR competencies of hotel managers on their CSR participation. Moreover, the mediating role of CSR commitment in the connection between CSR orientation, CSR competencies and CSR participation has also been tested. Data from 324 CEOs (chief executive officers), finance manager, policy makers, and managing directors of 4 stars and 5 stars hotels were collected. Results reveal that CSR orientation and CSR competencies positively predict CSR commitment. Moreover, CSR commitment significantly predicts the CSR participation. The findings of the study also confirm that CSR commitment mediates the relationships between CSR orientation and CSR participation and CSR competencies and CSR participation. The results of the study suggest that managers having control on organizational resources can positively contribute towards CSR activities and successfully respond to the demands of various shareholders by focusing on societal and environmental issues.

Dieses Interview erläutert das CSR-Konzept gesellschaftlicher Verantwortung von Unternehmen und seine Anwendung in Kleinen und Mittleren Unternehmen (KMU). Mit zahlreichen Beispielen wird anschaulich vor Augen geführt, wie Unternehmen "Moral als Produktionsfaktor" einsetzen und "Ordnungsverantwortung" übernehmen, um ihr gesellschaftliches Mandat zu erfüllen, zur Lösung drängender Probleme mittels produk-tiver Wertschöpfung beizutragen.

PurposeThis study aims to explore the set of corporate social responsibility (CSR) committee attributes that may enhance CSR performance and CSR strategy formation and reduce CSR controversies.[AQ1] Towards this end, the study also explores the differences between companies with and without CSR committees in terms of these three CSR performance facets.Design/methodology/approachThe study uses a sample of financial times stock exchange (FTSE) 100 non-financial companies in 2015–2017. Kruskal-Wallis test is conducted to test the differences in CSR performance in firms with CSR board-level committee, CSR management committee and no committees. Additionally, a regression model is used to explore the attributes of CSR committees that lead to better/less CSR performance and CSR strategy/CSR controversies. A two-stage least squares regression model was used as a robustness check.FindingsFirms with board CSR committee have better CSR performance and CSR strategy and lower CSR controversies than both firms with no CSR committees and firms with a CSR management committee. Regression results show that CSR committees that are predominantly consisting of independent board members, chaired by a female director and setting more meetings have better CSR performance. Additionally, CSR committees were found to have lower CSR controversies when having more independent directors and a chair with CSR expertise. CSR strategy was better with the CSR committee represented by a larger group of members.Originality/valueThis study makes several contributions to the sustainability governance literature and regulatory/guidance interfaces. There is extant literature examining audit committee attributes and their effects on various firm outcomes. The same can be said on the regulations of the audit committee. CSR committees' composition and benefits are, by far, less regulated and largely under-researched. Hence, this paper is considered an early attempt to explore the CSR performance improvements a CSR committee may bring and the composition that would bring better CSR performance.