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Chancen und Risiken von CSR im Mittelstand

Author

Listed:
  • Icks, Annette
  • Levering, Britta
  • Maaß, Frank
  • Werner, Arndt

Abstract

Die Studie erörtert Chancen und Risiken, die mit der Anwendung der Unternehmensführungsstrategie CSR (Corporate Social Responsibility) verbunden sind. Eine Vielzahl an Gefahren in CSR-aktiven Unternehmen - darunter das Risiko des Greenwashings - werden identifiziert, systematisiert und kategorisiert. Diese gehen alle auf drei grundlegende Risikoarten (Adverse Selection, Moral Hazard und Hold-up) zurück, die durch fehlende Kontrolle und nicht selbst-durchsetzbare Verträge verursacht werden. In der Studie wird anhand von acht erfolgreich CSR-praktizierenden Unternehmen beispielhaft erörtert, welche Instrumente zur Minimierung dieser Risiken eingesetzt werden. Die Studie zeigt, dass sämtliche Risiken von den Unternehmen überwunden werden können - auch ohne staatliche Hilfestellungen. Die Lösungsstrategien lassen sich dabei sowohl von Großunternehmen als auch von Unternehmen des Mittelstands anwenden.

Suggested Citation

  • Icks, Annette & Levering, Britta & Maaß, Frank & Werner, Arndt, 2015. "Chancen und Risiken von CSR im Mittelstand," IfM-Materialien 236, Institut für Mittelstandsforschung (IfM) Bonn.
    • Handle: RePEc:zbw:ifmmat:236
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    Citations

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    Cited by:

    1. Welter, Friederike & Schlepphorst, Susanne & Schneck, Stefan & Holz, Michael, 2020. "Der gesellschaftliche Beitrag des Mittelstands: Konzeptionelle Überlegungen [The societal impact of German Mittelstand: Conceptual considerations]," IfM-Materialien 283, Institut für Mittelstandsforschung (IfM) Bonn.

    More about this item

    Keywords

    CSR; Mittelstand; Nachhaltigkeit; Risikomanagement; Opportunismus; Deutschland; SME; Sustainability; Stakeholder Management; Corporate Compliance; Risk Management; Opportunism; Germany;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
    • L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q32 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Exhaustible Resources and Economic Development

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