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Der Investitionscharakter Von Csr Bei Familienunternehmen: Eine Theoretische Und Empirische Vergleichsanalyse
Paperback
Business GeneralInvesting & FinanceManagement
ISBN13: 9783658071837
Publisher: Springer Gabler
Published: Sep 19 2014
Pages: 335
Weight: 1.07
Height: 0.83 Width: 5.83 Depth: 8.27
Language: German
Anhand einer quantitativen Primärdatenerhebung weist Friedrich Völker nach, dass Familienunternehmen ihre CSR-Aktivitäten so auf unternehmensgrö enabhängige Faktoren einstellen, dass sie einen möglichst gro en strategischen Nutzen daraus ziehen. CSR-Ma nahmen zeigen hier typische Charakteristika von Investitionen. Verschiedene Treiber entscheiden darüber, an welche Stakeholder CSR-Investitionen adressiert werden. Eine kritische Rolle spielen dabei von Stakeholdern kontrollierte, wettbewerbskritische Unternehmensressourcen wie Human-, Sozial- und Reputationskapital, die sich durch bestimmte CSR-Aktivitäten aufbauen lassen. Je wertvoller eine Ressource vor dem Hintergrund der jeweiligen Unternehmensumwelt erscheint, desto höher fällt der Kapitalwert einer CSR-Investition in diese Ressource aus.
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