Zusammenfassung
Die Frage ob Unternehmen eine gesellschaftliche Verantwortung wahrzunehmen haben, und wenn ja, auf welche Art und Weise, wird seit geraumer Zeit unter dem Schlagwort „Corporate Social Responsibility“ (CSR) kontrovers diskutiert. Die Forderung nach mehr unternehmerischer Verantwortung ist auf der einen Seite den steigenden Ansprüchen von Kunden, Regierungen und außerparlamentarischen Interessengruppen an die gesellschaftliche Rolle von Unternehmen geschuldet. Aber auch auf Unternehmensseite ist die Institutionalisierung von gesellschaftsgerichteten Policies und Maßnahmen bereits weit vorangeschritten.
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Etter, M., Fieseler, C. (2011). Die Ökonomie der Verantwortung – eine wirtschaftswissenschaftliche Perspektive auf CSR. In: Raupp, J., Jarolimek, S., Schultz, F. (eds) Handbuch CSR. VS Verlag für Sozialwissenschaften. https://doi.org/10.1007/978-3-531-92639-1_14
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