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Die vergangene Forschung zeigte, dass Werte und Persönlichkeitseigenschaften von (potentiellen) Arbeitnehmern die wahrgenommene Attraktivität bestimmter Arbeitgebermerkmale wie der Corporate Social Responsibility (CSR) beeinflussen. Weitere Forschung wird hingegen benötigt, um die in diesem Zusammenhang relevanten Persönlichkeitsmerkmale zu identifizieren. Diese Studie zielt darauf ab, die Werte und Persönlichkeitseigenschaften zu ermitteln, welche die unterschiedliche Attraktivität von CSR und weiteren Arbeitgebermerkmalen, die sich nicht auf die CSR beziehen, erklären können. Dazu bewerteten (potentielle) Arbeitnehmer (N = 145) auf zwei eigenentwickelten Skalen sowohl CSR-basierte Faktoren der Arbeitgeberattraktivität (z.B. Wassersparen) als auch Nicht-CSR-basierte Faktoren der Arbeitgeberattraktivität (z.B. erwünschte Unternehmenslage) hinsichtlich ihrer Wichtigkeit. Für die CSR-basierte Arbeitgeberattraktivität konnten unter Kontrolle der Big-Five hypothesenkonform die Wertedimension Selbst-Überwindung, die Persönlichkeitsdimension Communion und die prosoziale Persönlichkeit als Prädiktoren identifiziert werden. Die Wertedimensionen Selbst-Erhöhung und Selbst-Überwindung sowie die Persönlichkeitsdimensionen Agency und Communion leisten – ebenfalls über die Big-Five hinaus – einen bedeutenden Beitrag zur Vorhersage der Nicht-CSR-basierten Arbeitgeberattraktivität.
CSR-Handbuch : ein Ratgeber
(2014)
Aus dem Projekt "Förderung angehender weiblicher Führungskräfte in kleinen und mittleren Unternehmen als CSR-Maßnahme"; ein Projekt der Hochschule Bonn-Rhein-Sieg im Rahmen des Programms "CSR-Gesellschaftliche Verantwortung im Mittelstand" gefördert durch das Bundesministerium für Arbeit und Soziales und durch den Europäischen Sozialfonds.
These times are very troubled ones. Not only do wars and political unrest seem to prevail in different regions of the world, but, corruption and fraud have reached an incredible dimension, too. It seems that societies have, to a large extent, lost values in which they had formerly believed in. These issues may be the background why at the moment Corporate Social Responsibility (CSR) as a voluntary commitment is discussed in public that intensively. However, one gets the impression that this rather often seems to be superficial. Therefore, it is time to do some in-depth research to identify whether there is real substance behind these discussions or not. Latin America is a big continent with a greater number of countries which are running through difficult times as to corruption and fraud. Consequently, the author studied the policy of the central employers association Consejo Empresarial de America Latina (CEAL) with respect to the role of CSR. On the basis of statements, news and results of studies being regularly published, conclusions were drawn to which extent social and environmental aspects, along the line of ISO 26000, are playing a relevant role.
In order to avoid a too narrow view of the issue, a holistic approach concerning the generalsituation of Latin America has been selected using parameters such as economic growth, increase of population, poverty, inequality, and the global responsibility for environment. Furthermore, apart from the central organization CEAL, regional and national institutions with a specific mission for spreading and implementing CSR and two communal projects were analyzed as well. The conclusion of the paper is that there are some CSR "lighthouses" but an urgent need exists to spread the idea of CSR more intensively across the continent. Corresponding recommendations about how to increase the relevance of CSR in Latin America are given at the end of the paper.
Through the “Act to Strengthen the Non-financial Reporting by Corporations in their Management and Group Management Reports” (Gesetz zur Stärkung der nichtfinanziellen Berichterstattung der Unternehmen in ihren Lage- und Konzernlageberichten) (CSR Directive Transposition Act, „CSR-RUG“) of 11 April 2017[1], the German Bundestag implemented Directive 2014/95/EU (“CSR Directive”)[2] into German law. Following the European impetus, the CSR-RUG enriches the traditional repertoire of forms of action under environmental law by a further instrument. Already the regulatory context gives an idea of its atypical nature: The centrepiece of the CSR-RUG is the amendment of and addition to the Third Book of the German Commercial Code (Handelsgesetzbuch, “HGB”), which deals with the “trading books” of undertakings, i.e., accounting and reporting requirements. Since the reporting year 2017, large capital market-oriented corporations must report extensively within the framework of their annual management reports on their activities and effects in certain areas of “Corporate Social Responsibility”. This also includes environmental matters. The transparency and publicity this entails is intended to generate positive stimuli for more responsible, sustained and not least of all environmentally friendly entrepreneurial action.
Following a brief presentation of the European legal bases and their implementation in Germany (I.), we will classify the provisions within the underlying concept of Corporate Social Responsibility (II.) and analyse and systemise the governance effects of non-financial reporting (III.). A few remarks on selected aspects of the chosen approach and its implementation (IV.) as well as an outlook summarising our conclusions (V.) will complete this article. By detailing the German approach to transposing the CSR Directive, this paper intends to provide an example of the challenges member state legislators face when complying with modern governance concepts such as Corporate Social Responsibility by way of non-financial reporting obligations.
[1] Federal Law Gazette, Part I 2017, 802 et seq.
[2] Directive 2014/95/EU of the European Parliament and of the Council 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups, OJ EU No. L 330, p. 1.