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Doing Well by Doing Good. Verantwortungsvolles Unternehmertum als Wettbewerbsvorteil österreichischer Unternehmen

Author

Listed:
  • Birgit Meyer

    (WIFO)

  • Andreas Reinstaller

Abstract

Eine verantwortungsvolle Unternehmensführung (RBC) verfolgt das Ziel einen Beitrag zum wirtschaftlichen, ökologischen und sozialen Fortschritt zu leisten und nachteilige Effekte, die im Zusammenhang mit der Tätigkeit, den Produkten oder Dienstleistungen eines Unternehmens stehen, zu vermeiden und zu beheben. Zahlreiche internationale Initiativen betonen die Sorgfaltspflicht von Unternehmen bei der Einhaltung dieser Grundsätze und weiten diese auf die gesamte Lieferkette der Unternehmen aus. Unternehmerische Verantwortung findet mittlerweile auch vermehrt Eingang in nationale und internationale rechtlich bindende Vorschriften. Diese empirische Untersuchung zur Nutzung und Auswirkung von Konzepten der verantwortungsvollen Unternehmensführung auf die Wettbewerbsfähigkeit österreichischer Unternehmen zeigt, dass zwar die Mehrheit der österreichischen Unternehmen bereits Konzepte der verantwortungsvollen Unternehmensführung umgesetzt hat, jedoch eine systematische Integration und Überwachung von RBC im Umfang und dem Niveau, wie es eine Berichtslegung und eine Dokumentation der Sorgfaltspflicht in Lieferketten erfordert, bislang nur im geringen Maße erfolgt ist. Die Studie schlägt eine Reihe von Maßnahmen zur Stärkung der Umsetzung vor allem bei kleinen und mittleren Unternehmen (KMU) vor.

Suggested Citation

  • Birgit Meyer & Andreas Reinstaller, 2022. "Doing Well by Doing Good. Verantwortungsvolles Unternehmertum als Wettbewerbsvorteil österreichischer Unternehmen," WIFO Studies, WIFO, number 69619, April.
    • Handle: RePEc:wfo:wstudy:69619
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    References listed on IDEAS

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