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Zwischen „hard law“ und „soft law“: Zielkonflikte und potenzielle Dilemmata von CSR und Compliance

  • Dirk Ulrich GilbertEmail author
  • Anna-Lena Maier
Chapter
Part of the Management-Reihe Corporate Social Responsibility book series (MRCOSORE)

Zusammenfassung

Viele Unternehmen verfügen über CSR- und Compliancemanagementsysteme. Angesichts zahlreicher Unternehmensskandale stellt sich in der Praxis jedoch oft die Frage nach deren Wirksamkeit. Zunehmend werden in diesem Zusammenhang Integritätsstrategien diskutiert. Während Complianceansätze vor allem auf der Befolgung zumeist extern vorgegebener Richtlinien und Regelungen beruhen, fokussieren Integritätsansätze stärker auf die eigenständige moralisch-ethische Reflexion des in einer konkreten Situation entscheidenden Individuums. In unserem Beitrag stellen wir die Zielkonflikte und potenziellen Dilemmata beider Ansätze sowie einen möglichen Ansatz zu ihrer gelungenen Integration vor. Zum Abschluss diskutieren wir das Verhältnis von Ansätzen zur Compliance, Integrity und CSR.

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Copyright information

© Springer-Verlag GmbH Deutschland, ein Teil von Springer Nature 2018

Authors and Affiliations

  1. 1.Fakultät für Wirtschafts- und SozialwissenschaftenUniversität HamburgHamburgDeutschland

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