Corporate Social Responsibility und Vertrauenswürdigkeit: Das wechselseitige Bedingungsverhältnis von ganzheitlicher Verantwortungsübernahme und authentischer Kommunikation

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Corporate Social Responsibility (CSR) ist ein hochaktuelles Thema. Von Unternehmen wird heute nicht nur das Bekenntnis zu CSR erwartet, sondern ebenso der Nachweis, dass sie ihrer gesellschaftlichen Verantwortung gerecht werden. Zunehmend wird in der Praxis erkannt, dass es sich bei CSR nicht um eine lästige Pflichtaufgabe handelt, sondern um eine Investition in die Bedingungen des zukünftigen Erfolgs. Der investive Charakter zeigt sich etwa darin, dass CSR geeignet ist, unternehmerisches Vertrauenskapital aufzubauen. Die Übernahme von gesellschaftlicher Verantwortung fungiert dabei als Indikator für die Integrität und das Wohlwollen eines Unternehmens, welche zentrale Faktoren für Vertrauenswürdigkeit darstellen. Für Unternehmen erwächst hieraus der Anreiz, ihre CSR-Leistungen zu kommunizieren, um sich öffentlichkeitswirksam als verantwortlicher Akteur zu positionieren. Damit Unternehmen nachhaltig von CSR und den damit verbundenen positiven Effekten für ihre Vertrauenswürdigkeit profitieren können, bedarf es sowohl einer ganzheitlichen und strategisch ausgerichteten Verantwortungsübernahme als auch einer authentischen Kommunikation. Letztere zeichnet sich dadurch aus, dass sie die folgende Maxime ernst nimmt: Versprechen sind zu halten!

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Dieser Artikel stellt dar, inwiefern Nachhaltigkeits- und CSR-Berichterstattung europäischer Großunternehmen, und dabei insbesondere des Bankensektors, Teil unternehmerischen Kommunikationsund Reputationsmanagements sind. Somit knüpft der Artikel an die aktuelle Diskussion zu Nachhaltigkeit in der Unternehmenskommunikation an und erweitert diese dahingehend, dass explizit auf Berichterstattung als zentrales Instrument der CSR-Kommunikation eingegangen wird. Es soll aufgezeigt werden, wie CSR-Berichterstattung als wichtiges Instrument der Unternehmenskommunikation einen entscheidenden Beitrag zum Kommunikations- und Reputationsmanagement leisten kann.
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A conceptual challenge in exploring the role of trust in interorganizational exchange is translating an inherently individual-level concept-trust-to the organizational-level outcome of performance. We define interpersonal and interorganizational trust as distinct constructs and draw on theories of interorganizational relations to derive a model of exchange performance. Specifically, we investigate the role of trust in interfirm exchange at two levels of analysis and assess its effects on negotiation costs, conflict, and ultimately performance. Propositions were tested with data from a sample of 107 buyer-supplier interfirm relationships in the electrical equipment manufacturing industry using a structural equation model. The results indicate that interpersonal and interorganizational trust are related but distinct constructs, and play different roles in affecting negotiation processes and exchange performance. Further, the hypotheses linking trust to performance receive some support, although the precise nature of the link is somewhat different than initially proposed. Overall, the results show that trust in interorganizational exchange relations clearly matters.
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The Corporate Social Responsibility (CSR) field presents not only a landscape of theories but also a proliferation of approaches, which are controversial, complex and unclear. This article tries to clarify the sit-uation, ''mapping the territory'' by classifying the main CSR theories and related approaches in four groups: (1) instrumental theories, in which the corporation is seen as only an instrument for wealth creation, and its social activities are only a means to achieve economic results; (2) political theories, which concern themselves with the power of corporations in society and a responsible use of this power in the political arena; (3) integrative theories, in which the corporation is focused on the satisfaction of social demands; and (4) ethical theories, based on ethical responsibilities of corporations to society. In practice, each CSR theory presents four dimensions related to profits, political performance, social demands and ethical values. The findings suggest the necessity to develop a new theory on the business and society relationship, which should integrate these four dimensions.
The increasing debate on Corporate Social Responsibility (CSR) in science as well as in practice reflects the relevance of ethical questions for management. However, it is still unclear which responsibilities can be ascribed to corporations and how they can deal with such attributions on an operational level. The blurring and ambivalence in the discussion about CSR indicate a need for a theoretical clarification which is traced back to a not yet satisfactorily resolved integration of the constructs “profits” and “ethics”. The aim of the article is to provide a theoretical structure which is tailored to offer reliable focal points for a sophisticated handling of conflicts between profits and ethics.
Competitiveness debates have contrasted countries that have industrial policies, like Japan, with more laissez-faire countries like the United States. But the pivotal difference is the level of a people's trust. High-trust societies are interlaced with voluntary organizations--Rotary clubs, Bible study groups, private schools--and thus have "social capital," which makes for the growth of large corporations in highly technical fields. Low-trust societies--France, Italy, China--tend toward small, family-owned businesses in basic goods. Social capital is not necessary for growth, but its absence tempts governments to intervene in the economy and imperil competitiveness.
Purpose The paper aims to explore trends in the use of internet‐supported sustainability reporting for German DAX30 companies. Particular focus is to be given to the question of the extent that these companies use the more effective internet‐specific methods of provision, accessibility, comprehensibility and dialogue compared to print‐based reporting systems in the dissemination of information to, and communication with, stakeholders. Design/methodology/approach The paper draws on data from three studies in 2004, 2005 and 2007. The research is based on quantitative content analysis from these studies and on an additional e‐mail survey in 2005. Findings Analysis shows an overall increase in the use of internet‐specific approaches on sustainability web sites between 2004 and 2007. Particular attention has been paid to developments to improve the access and comprehensibility of information on sustainability. There remains a great deal of potential for improvement in the use of tools for stakeholder dialogue, in the introduction of customised reporting elements and in the use of other internet technologies to improve the dissemination of past and present information. It seems that companies increasingly consider internet features to be useful for reducing information costs for companies and stakeholders but not for enhancing corporate value through more intensive and credible dialogue. The findings also indicate a shortfall in communicating trade‐offs and conflicts between environmental, social and economic impacts of businesses. Originality/value The paper is the first to outline trends in the use of corporate sustainability reporting via the internet. The paper also extends previous empirical research in Germany that focused on printed sustainability reports.
This paper examines the theoretical and empirical relationships between employees' trust in their employers and their experiences of psychological contract breach by their employers, using data from a longitudinal field of 125 newly hired managers. Data were collected at three points in time over a two-and-a-half-year period: after the new hires negotiated and accepted an offer of employment; after 18 months on the job; and after 30 months on the job. Results show that the relationship between trust and psychological contract breach is strong and multifaceted. Initial trust in one's employer at time of hire was negatively related to psychological contract breach after 18 months on the job. Further, trust (along with unmet expectations) mediated the relationship between psychological contract breach and employees' subsequent contributions to the firm. Finally, initial trust in one's employer at the time of hire moderated the relationship between psychological contract breach and subsequent trust such that those with high initial trust experienced less decline in trust after a breach than did those with low initial trust.
Scholars in various disciplines have considered the causes, nature, and effects of trust. Prior approaches to studying trust are considered, including characteristics of the trustor, the trustee, and the role of risk. A definition of trust and a model of its antecedents and outcomes are presented, which integrate research from multiple disciplines and differentiate trust from similar constructs. Several research propositions based on the model are presented.
Numerous researchers from various disciplines seem to agree that trust has a number of important benefits for organizations, although they have not necessarily come to agreement on how these benefits occur. In this article, 2 fundamentally different models that describe how trust might have positive effects on attitudes, perceptions, behaviors, and performance outcomes within organizational settings, are explored. In the first section of the model, the model that has dominated the literature is explored: Trust results in direct (main) effects on a variety of outcomes. In the second section of the article an alternative model is developed: Trust facilitates or hinders (i.e., moderates) the effects of other determinants on attitudinal, perceptual, behavioral and performance outcomes via 2 distinct perceptual processes. Lastly, the conditions under which each of the models is most likely to be applicable are discussed.
Although a great deal of research has focused on communicating Corporate Social Responsibility (CSR), the literature is diverse and encompasses a plethora of theories and approaches. It is still unclear what communicative behaviors carry the messages of organizational virtuosity and the implementation of responsible initiatives. What is missing is a simple, inclusive assessment of how organizations explicitly communicate the behaviors that constitute CSR. Accordingly, the purpose of this paper is to provide an illustration of the accounts that constitute CSR communication. Fifty US firms are examined for CSR moves within a variety of organizational contexts. The results show that communicating CSR is limited to large organizations and primarily, that they communicate CSR by conveying information about classically accepted responsible and virtuous behaviors. This patterned communicative behavior is a process that organizations engage in to make sense of CSR. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.
A considerable amount of research has examined trust since our 1995 publication. We revisit some of the critical issues that we addressed and provide clarifications and extensions of the topics of levels of analysis, time, control systems, reciprocity, and measurement. We also recognize recent research in new areas of trust, such as affect, emotion, violation and repair, distrust, international and cross-cultural issues, and context-specific models, and we identify promising avenues for future research.
The occurrence and impact of psychological contract violations were studied among graduate management alumni (N = 128) who were surveyed twice, once at graduation (immediately following recruitment) and then two years later. Psychological contracts, reciprocal obligations in employment developed during and after recruitment, were reported by a majority of respondents (54.8 per cent) as having been violated by their employers. The impact of violations are examined using both quantitative and qualitative data. Occurrence of violations correlated positively with turnover and negatively with trust, satisfaction and intentions to remain.
Despite numerous efforts to bring about a clear and unbiased definition of CSR, there is still some confusion as to how CSR should be defined. In this paper five dimensions of CSR are developed through a content analysis of existing CSR definitions. Frequency counts are used to analyse how often these dimensions are invoked. The analysis shows that the existing definitions are to a large degree congruent. Thus it is concluded that the confusion is not so much about how CSR is defined, as about how CSR is socially constructed in a specific context. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.
This paper presents a theoretical and empirical analysis of the nature of trust at work. Use is made of the facet approach to generate a definitional framework of trust, and this is proposed as a theoretical basis for the analysis of the structural characteristics of trust. Hypotheses regarding the relations between the definitional framework and empirical observations were tested by applying Smallest Space Analysis to analyse data collected from a sample of 398 colliery workmen, using questionnaires developed on the basis of the faceted definition. The results demonstrate strong support for the definitional framework suggested for the concept of trust and its construct validity. The results also suggest a possible distinction workers make between trust and mistrust and, between the specifics of activities to do with the job itself versus managers in general. © 1997 John Wiley & Sons, Ltd.
This research examines the moderating influence of the extent to which a brand's social initiatives are integrated into its competitive positioning (i.e., a CSR positioning) on consumer reactions to CSR. We find that positive CSR beliefs held by consumers are associated not only with greater purchase likelihood but also with longer-term loyalty and advocacy behaviors. More importantly, we find that not all CSR initiatives are created equal: a brand that positions itself on CSR, integrating its CSR strategy with its core business strategy, is more likely than brands that merely engage in CSR to reap a range of CSR-specific benefits in the consumer domain.
This paper examines how two countries on opposite sides of the world, Australia and Slovenia, are addressing corporate social responsibility (CSR) reporting issues. The authors see reporting as an important communication tool or channel which can ensure greater corporate transparency and enable a better engagement with multiple stakeholders. The paper aims to provide a review and a comparison of the CSR guidelines and reporting standards in both countries by which this communication is guided. In both countries, reporting is largely voluntary and appears to be driven by market pressures. However, differences appear in national culture as a driver with product, management and financial considerations influencing Australian reporting whereas Slovenian reporting is shaped by employee, community and environmental concerns. From Australian and Slovenian perspectives it seems to be important to increase reporting incentives in both countries and to connect and compare them to global reporting requirements.
Warum finden Corporate Social Responsibility, Corporate Citizenship, Corporate Governance und andere Begriffe in unternehmerischen Praxen zunehmend Verwendung? Wie können diese Begriffe in sinnvoller Weise differenziert werden, um damit wirklich einen Unterschied auszudrücken? Diese und weitere Fragen behandelt der vorliegende Beitrag.
This paper was presented at the World Congress of the Econometric Society, Cambridge, Massachusetts, 1985
The literature on the idea of 'social capital' is now enormous. Offering an alternative to impersonal markets and coercive states, the communitarian institutions built around social capital have looked attractive to scholars in the humanities and social sciences. The literature in consequence has a warm glow to it. In this article, I first study the various contexts in which the promises people make to one another are credible and then suggest that the accumulation of social capital is a possible route to creating such a context. I offer a tight definition of social capital - namely, interpersonal networks - so as not to prejudge its ability to enhance human well-being. The links between the microfoundations of social capital and the macroeconomic performance of economies are then studied. I also show that economic theory not only identifies circumstances in which communitarian institutions can function well, but that it also uncovers a dark side, namely, their capicity to permit one group to exploit another within long-term relationships. Copyright 2005 The Economic Society Of Australia.
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