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Der Stakeholderdialog zwischen Regulierung und Rhetorik. Eine empirische Studie der dargestellten Dialogorientierung in deutschen und daenischen Geschaeftsberichten (Stakeholder Dialogue between Regulation and Rhetoric)

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  • Anne Grethe J. Pedersen

Abstract

Ausgehend von den Rahmenbedingungen der Geschaeftsberichterstattung, u.a. von Corporate Governance Richtlinien, wird untersucht, inwieweit und wie sich deutsche und daenische Unternehmen der Chemischen Industrie nach aussen als dialogorientiert darstellen. Darueber hinaus wird auf Dilemmas bei der Darstellung des Stakeholderdialogs und auf ungenutzte Potenziale dieser Darstellung als Differenzierungsparameter gegenueber der Konkurrenz aufmerksam gemacht. (Stakeholder dialogues are part of Corporate Governance Regulations and therefore a management instrument that many companies deal with and communicate about. This article investigates how German and Danish chemical companies present and construct dialogue with stakeholders in their annual reports. This entails analyzing, first, to what extent stakeholder dialogue is articulated, second how the stakeholder dialogue is evaluated linguistically and, third, what approaches to stakeholder dialogue are expressed in the reports. Moreover, I address some possibilities for better communication about stakeholder dialogue as a means of differentiation and corporate identity profiling in relation to competitors.)

Suggested Citation

  • Anne Grethe J. Pedersen, 2011. "Der Stakeholderdialog zwischen Regulierung und Rhetorik. Eine empirische Studie der dargestellten Dialogorientierung in deutschen und daenischen Geschaeftsberichten (Stakeholder Dialogue between Regul," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Rainer Hampp Verlag, vol. 12(1), pages 87-103.
  • Handle: RePEc:rai:ethics:doi_10.1688/1862-0043_zfwu_2011_01_pedersen
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    Keywords

    Stakeholder dialogue; annual report; Corporate Governance; Corporate Social Responsibility;

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • A14 - General Economics and Teaching - - General Economics - - - Sociology of Economics
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • 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
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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