Auszug aus: Journal for Markets and Ethics (2021)/2
Laura Naumann, Tim Alexander Herberger und Manuel Ender
Online veröffentlicht: 29 Apr 2022
Seitenbereich: 77 – 95
Zusammenfassung
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.
Schlüsselwörter
- Ethics
- Corporate Ethics
- Controlling
- Corporate Social Responsibility
- DAX30
- Annual Reports
