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Wie werden Ethik und ethisches unternehmerisches Handeln gegenüber den Stakeholdern kommuniziert? Eine Analyse der Geschäftsberichte der DAX30 Unternehmen

Author

Listed:
  • Naumann Laura
  • Herberger Tim Alexander

    (Lehrstuhl für Betriebswirtschaftslehre, insb. Entrepreneurship, Finanzwirtschaft & Digitalisierung, Andrássy Universität, Budapest, Ungarn; IU Internationale Hochschule, Erfurt, Deutschland)

  • Ender Manuela

    (Professur für FinTech, IU Internationale Hochschule, Erfurt, Deutschland)

Abstract

Our content analysis of the reporting of the DAX30 companies shows that the focus is primarily on compliance, codes of conduct, company-specific sustainability, CSR and corporate citizenship programs. Ethics and sustainability departments are positioned close to the board of directors and company management, which emphasizes the strategic relevance from a company perspective. The results help to summarize and compare the communication between companies and their stakeholders in the context of ethics and to identify potential for improvement.

Suggested Citation

  • Naumann Laura & Herberger Tim Alexander & Ender Manuela, 2021. "Wie werden Ethik und ethisches unternehmerisches Handeln gegenüber den Stakeholdern kommuniziert? Eine Analyse der Geschäftsberichte der DAX30 Unternehmen," Journal for Markets and Ethics, Sciendo, vol. 9(2), pages 77-95, December.
  • Handle: RePEc:vrs:jmaeth:v:9:y:2021:i:2:p:77-95:n:1
    DOI: 10.2478/jome-2021-0006
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