Skip to main content
SpringerLink
Log in

Corporate Social Responsibility im Mittelstand: theoretische Überlegungen und empirische Evidenz

  • Chapter
  • First Online:
Mittelstand - Motor und Zukunft der deutschen Wirtschaft

Zusammenfassung

Corporate Social Responsibility (CSR) ist zu einem wichtigen Bestandteil in der Unternehmenstätigkeit geworden. Dieser Beitrag beschäftigt sich mit der Frage, ob und inwiefern sich CSR im Mittelstand von CSR in anderen Unternehmen unterscheidet. Auf theoretischer Ebene werden zunächst Vermutungen formuliert, wie sich mittelständische Unternehmen (unterschieden nach Familien- und Gründungsunternehmen) hinsichtlich CSR von anderen Unternehmen unterscheiden. Anschließend wird die empirische Literatur zu CSR im Mittelstand gesichtet und zusammengefasst. Der Beitrag schließt mit Empfehlungen zu zukünftiger Forschung über CSR im Mittelstand.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 49.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Hardcover Book
USD 69.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Literatur

  • Baumann-Pauly, D.; Wickert, C.; Spence, L.J. und Scherer, A.G. (2013): „Organizing Corporate Social Responsibility in Small and Large Firms: Size Matters“, Journal of Business Ethics, 115(4), 693–705.

    Article  Google Scholar 

  • Bassanini, A.; Breda, T.; Caroli, E. und Rebérioux, A. (2013): „Working in Family Firms: Paid Less but More Secure? Evidence from French Matched Employer-Employee Data“, Industrial and Labor Relations Review, 66(2), 433–466.

    Article  Google Scholar 

  • Berrone, P.; Cruz, C.; Gómez-Mejía, L.R. und Larraza-Kintana, M. (2010): „Socioemotional Wealth and Corporate Responses to Institutional Pressures: Do Family-Controlled Firms Pollute Less?“, Administrative Science Quarterly, 55, 82–113.

    Article  Google Scholar 

  • Bingham, J.B.; Gibb Dyer, W.; Smith, I. und Adams, G.L. (2010): „A Stakeholder Identity Orientation Approach to Corporate Social Performance in Family Firms“, Journal of Business Ethics, 99(4), 565–585.

    Article  Google Scholar 

  • Block, J. (2010): „Family Management, Family Ownership, and Downsizing: Evidence From S&P 500 Firms“, Family Business Review, 23(2), 109–130.

    Article  Google Scholar 

  • Block, J. und Wagner, M. (2014a): „Ownership versus Management Effects on Corporate Social Responsibility Concerns in Large Family and Founder Firms“, Journal of Family Business Strategy, 5(4), 339–346.

    Article  Google Scholar 

  • Block, J.H. und Wagner, M. (2014b): „The Effect of Family Ownership on Different Dimensions of Corporate Social Responsibility: Evidence from Large US Firms“, Business Strategy and the Environment, 23(7), 475–492.

    Article  Google Scholar 

  • Brammer, S. und Millington, A. (2008): „Does it Pay to be Different? An Analysis of the Relationship between Corporate Social and Financial Performance“, Strategic Management Journal, 29(12), 1325–1343.

    Article  Google Scholar 

  • Burton, B. und Goldsby, M. (2009): „Corporate Social Responsibility Orientation, Goals, and Behavior: A Study of Small Business Owners“, Business & Society, 48(1), 88–104.

    Article  Google Scholar 

  • Campopiano, G.; De Massis, A. und Chirico, F. (2014): „Firm Philanthropy in Small- and Medium-Sized Family Firms: The Effects of Family Involvement in Ownership and Management“, Family Business Review, 27(3), 244–258.

    Article  Google Scholar 

  • Carland, J.; Hoy, F.; Boulton, W.R. und Carland, J.A.C. (1984): „Differentiating Entrepreneurs from Small Business Owners: A Conceptualization“, Academy of Management Review, 9(2), 354–359.

    Google Scholar 

  • Carroll, A.B. (1991): „The Pyramid of Corporate Social Responsibility Towards the Moral Management of Organizational Stakeholders“, Business Horizons, 34(4), 39–48.

    Article  Google Scholar 

  • Cruz, C.; Larraza-Kintana, M.; Garcés-Galdeano, L. und Berrone, P. (2014): „Are Family Firms Really More Socially Responsible?“, Entrepreneurship Theory and Practice, 38(6), 1295–1316.

    Google Scholar 

  • Deephouse, D.L. und Jaskiewicz, P. (2013): „Do Family Firms Have Better Reputations Than Non-Family Firms? An Integration of Socioemotional Wealth and Social Identity Theories“, Journal of Management Studies, 50(3), 337–360.

    Article  Google Scholar 

  • Déniz, M. und Suárez, M. (2005): „Corporate Social Responsibility and Family Business in Spain“, Journal of Business Ethics, 56, 27–41.

    Article  Google Scholar 

  • Ding, S.; Qu, B. und Wu, Z. (2015): „Family Control, Socioemotional Wealth, and Governance Environment: The Case of Bribes“, Journal of Business Ethics, doi:10.1007/s10551-015-2538-z.

    Google Scholar 

  • Dou, J.; Zhang, Z. und Su, E. (2014): „Does Family Involvement Make Firms Donate More? Empirical Evidence from Chinese Private Firms“, Family Business Review, 27(3), 259–274.

    Article  Google Scholar 

  • Dyer, W. und Whetten, D. (2006): „Family Firms and Social Responsibility: Preliminary Evidence from the S&P 500“, Entrepreneurship Theory and Practice, 30(6), 785–802.

    Article  Google Scholar 

  • Fassin, Y.; Van Rossem, A. und Buelens, M. (2010): „Small-Business Owner-Managers’ Perceptions of Business Ethics and CSR-Related Concepts“, Journal of Business Ethics, 98(3), 425–453.

    Article  Google Scholar 

  • Fassin, Y.; Werner, A.; Van Rossem, A.; Signori, S.; Garriga, E.; von Weltzien Hoivik, H. und Schlierer, H.-J. (2014): „CSR and Related Terms in SME Owner–Managers’ Mental Models in Six European Countries: National Context Matters“, Journal of Business Ethics, doi:10.1007/s10551-014-2098-7

    Google Scholar 

  • Fiss, P.C. und Zajac, E. (2006): „The Symbolic Management of Strategic Change: Sensegiving via Framing and Decoupling“, Academy of Management Journal, 49(6), 1173–1193.

    Article  Google Scholar 

  • Friedman, M. (1970): „The Social Responsibility of Business is to Increase its Profits“, New York Times Magazine vom 13.09.1970.

    Google Scholar 

  • Gallo, M.A. (2004): „The Family Business and its Social Responsibilities“, Family Business Review, 17(2), 135–149.

    Article  Google Scholar 

  • Gómez-Mejía, L.; Haynes, K.T.; Núñez-Nickel, M.; Jacobson, J.L. und Moyano-Fuentes, J. (2007): „Socioemotional Wealth and Business Risks in Family-Controlled Firms: Evidence from Spanish Olive Oil Mills“, Administrative Science Quarterly, 52(1), 106–137.

    Google Scholar 

  • Graafland, J.; van de Ven, B. und Stoffele, N. (2003): „Strategies and Instruments for Organising CSR by Small and Large Businesses in the Netherlands“, Journal of Business Ethics, 47, 45–60.

    Article  Google Scholar 

  • Hammann, E.-M.; Habisch, A. und Pechlaner, H. (2009): „Values that Create Value: Socially Responsible Business Practices in SMEs – Empirical Evidence from German Companies“, Business Ethics: A European Review, 18(1), 37–51.

    Article  Google Scholar 

  • Hannafey, F. (2003): „Entrepreneurship and Ethics: A Literature Review“, Journal of Business Ethics, 46, 99–110.

    Article  Google Scholar 

  • IfM Bonn (2015): „Mittelstandsdefinition“, Abruf unter: http://www.ifm-bonn.org/mittelstandsdefinition/

  • Jenkins, H. (2006): „Small Business Champions for Corporate Social Responsibility“, Journal of Business Ethics, 67(3), 241–256.

    Article  Google Scholar 

  • Jensen, M.C. (1988): „Agency Costs of Free Cash Flow, Corporate Finance, and the Market for Takeovers“, American Economic Review, 76, 323–329.

    Google Scholar 

  • Klink, D. (2008): „Der ehrbare Kaufmann – Das ursprüngliche Leitbild der Betriebswirtschaftslehre und individuelle Grundlage für die CSR-Forschung“, Zeitschrift für Betriebswirtschaft, 3, 57–79.

    Google Scholar 

  • Kühn, A.-L.; Stiglbauer, M. und Heel, J. (2014): „Does Mandatory CSR Reporting Lead to Higher CSR Transparency? The Case of France“, Corporate Ownership and Control, 11(2), 29–45.

    Google Scholar 

  • Lähdesmäki, M. und Takala, T. (2012): „Altruism in Business – An Empirical Study of Philanthropy in the Small Business Context“, Social Responsibility Journal, 8(3), 373–388.

    Article  Google Scholar 

  • Lange, E.A. und Fenwick, T.J. (2008): „Moral Commitments to Community: Mapping Social Responsibility and its Ambiguities Among Small Business Owners“, Social Responsibility Journal, 4(1/2), 41–55.

    Article  Google Scholar 

  • Litz, R. und Stewart, A. (2000): „Charity Begins at Home: Family Firms and Patterns of Community Involvement“, Nonprofit and Voluntary Sector Quarterly, 29(1), 131–148.

    Article  Google Scholar 

  • Marques, P.; Presas, P. und Simon, A. (2014): „The Heterogeneity of Family Firms in CSR Engagement: The Role of Values“, Family Business Review, 27(3), 206–227.

    Article  Google Scholar 

  • Miller, D.; Le Breton-Miller, I. und Lester, R.H. (2011): „Family and Lone Founder Ownership and Strategic Behaviour: Social Context, Identity, and Institutional Logics“, Journal of Management Studies, 48(1), 1–25.

    Article  Google Scholar 

  • Morck, R. und Yeung, B. (2004): „Family Control and the Rent- Seeking Society“, Entrepreneurship Theory and Practice, 28(4), 391–409.

    Article  Google Scholar 

  • Nybakk, E. und Panwar, R. (2015): „Understanding Instrumental Motivations for Social Responsibility Engagement in a Micro-Firm Context“, Business Ethics: A European Review, 24(1), 18–33.

    Article  Google Scholar 

  • Perrini, F.; Russo, A. und Tencati, A. (2007): „CSR Strategies of SMEs and Large Firms. Evidence from Italy“, Journal of Business Ethics, 74(3), 285–300.

    Article  Google Scholar 

  • Schepers, J.; Voordeckers, W.; Steijvers, T. und Laveren, E. (2013): „The Entrepreneurial Orientation–Performance Relationship in Private Family Firms: The Moderating Role of Socioemotional Wealth“, Small Business Economics, 43(1), 39–55.

    Article  Google Scholar 

  • Sen, S. und Cowley, J. (2012): „The Relevance of Stakeholder Theory and Social Capital Theory in the Context of CSR in SMEs: An Australian Perspective“, Journal of Business Ethics, 118(2), 413–427.

    Article  Google Scholar 

  • Servaes, H. und Tamayo, A. (2013): „The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness“, Management Science, 59(5), 1045–1061.

    Article  Google Scholar 

  • Spence, L. und Rutherfoord, R. (2001): „Social Responsibility, Profit Maximisation and the Small Firm Owner-Manager“, Journal of Small Business and Enterprise Development, 8(2), 126–139.

    Article  Google Scholar 

  • Stavrou, E.; Kassinis, G. und Filotheou, A. (2006): „Downsizing and Stakeholder Orientation Among the Fortune 500: Does Family Ownership Matter?“, Journal of Business Ethics, 72(2), 149–162.

    Article  Google Scholar 

  • The Economist Online (2012): „Germany’s Mittelstand – A model of success“, Abruf unter: http://www.economist.com/blogs/schumpeter/2012/04/germanys-mittelstand

  • Tietz, M.A. und Parker, S.C. (2014): „Charitable Donations by the Self-Employed“, Small Business Economics, 43(4), 899–916.

    Article  Google Scholar 

  • Uhlaner, L.M.; van Goor- Balk, H.J.M. und Masurel, E. (2004): „Family Business and Corporate Social Responsibility in a Sample of Dutch Firms“, Journal of Small Business and Enterprise Development, 11(2), 186–194.

    Article  Google Scholar 

  • Westphal, J. und Zajac, E. (1998): „The Symbolic Management of Stockholders: Corporate Governance Reforms and Shareholder Reactions“, Administrative Science Quarterly, 43(1), 127–153.

    Article  Google Scholar 

  • Wiklund, J. (2006): „Commentary: ‚Family Firms and Social Responsibility: Preliminary Evidence from the S&P 500‘“, Entrepreneurship Theory and Practice, 30(6), 803–808.

    Article  Google Scholar 

  • Williamson, D.; Lynch-Wood, G. und Ramsay, J. (2006): „Drivers of Environmental Behaviour in Manufacturing SMEs and the Implications for CSR“, Journal of Business Ethics, 67(3), 317–330.

    Article  Google Scholar 

  • Zellweger, T.M.; Nason, R.S.; Nordqvist, M. und Brush, C.G. (2013): „Why Do Family Firms Strive for Nonfinancial Goals? An Organizational Identity Perspective“, Entrepreneurship Theory and Practice, 37(2), 229–248.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Fachbereich IV – BWL, Universität Trier, 54296, Postfach 28, Trier, Deutschland

    Prof. Dr. Jörn Hendrich Block & Dr. Alexandra Moritz

Authors
  1. Prof. Dr. Jörn Hendrich Block
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Dr. Alexandra Moritz
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Jörn Hendrich Block .

Editor information

Editors and Affiliations

  1. Deutscher Sparkassen- und Giroverba, Berlin, Berlin, Germany

    Georg Fahrenschon

  2. Köln e. V., Institut der deutschen Wirtschaft, Köln, Germany

    Arndt Günter Kirchhoff

  3. International School of Management, Dortmund, Nordrhein-Westfalen, Germany

    Diethard B. Simmert

Rights and permissions

Reprints and permissions

Copyright information

© 2015 Springer Fachmedien Wiesbaden

About this chapter

Cite this chapter

Block, J., Moritz, A. (2015). Corporate Social Responsibility im Mittelstand: theoretische Überlegungen und empirische Evidenz. In: Fahrenschon, G., Kirchhoff, A., Simmert, D. (eds) Mittelstand - Motor und Zukunft der deutschen Wirtschaft. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-09049-4_13

Download citation

  • DOI: https://doi.org/10.1007/978-3-658-09049-4_13

  • Published:

  • Publisher Name: Springer Gabler, Wiesbaden

  • Print ISBN: 978-3-658-09048-7

  • Online ISBN: 978-3-658-09049-4

  • eBook Packages: Business and Economics (German Language)

Publish with us

Policies and ethics

Search

Navigation