Zeitschrift für Wirtschafts- und Unternehmensethik

Steuerhinterziehung Als Straftatbestand - Eine Analyse in Wirtschaftsethischer Perspektive*

Der Beitrag Deutscher Aufsichtsräte Zu Einer Verantwortungsvollen Unternehmensführung Deutscher Unternehmen*: Konzeptionelle Überlegungen Und Empirische Erkenntnisse

This paper presents the results of empirical research about the quality of good governance in German companies. Answers of 86 CEO give a diffrentiated perspective on the work of German supervisory boards. The results of the study are discussed from an ethical point of view.

Durch Reden Zum Handeln?!* Zur Rolle Freiwilliger Unternehmensinitiativen Bei Der Verbreitung von Sozialstandards

This article is concerned with why multinational firms participate voluntarily in initiatives for the improvement of social standards and what role these initiatives play for the diffusion of social standards. With the help of the New Sociological Institutionalism it will be shown in what way these voluntary initiatives of multinational firms are part of the institutionalization of so-called Myths of CSR (Corporate Social Responsibility). From a sociological point of view the institutionaliza...

Unternehmen, Gesellschaftliche Verantwortung Und Die Rolle von Nichtregierungsorganisationen

Corporate Social Responsibility (CSR) has become a major topic in recent years. In the article, the authors discuss how non-governmental organisations - as one key stakeholder group of corporations - assess the CSR- initiatives of transnational corporations (TNCs). They present the results of an empirical survey among the most important German NGOs or German branches of international NGOs. NGOs generally face the basic choice either to engage with or to confront TNCs. Whereas formerly, the re...

Editorial

Interessenkonflikte Aus Der Sicht Der Betriebswirtschaftslehre*

This paper analyses conflicts of interests from a business economics perspective. It tries to shape out a borderline between types of conflicts of interests (and behaviour patterns in the course of a conflict of interest) which can be, from an economic viewpoint, qualified as "legitimate" and other types which can be not. The basis of conclusion is agency theory and implicit contracting.

Steuerhinterziehung Und Steuermoral in Ökonomischer Sicht

Corporate Social Responsibility: Eine Begriffserläuterung

Arbeit Als Vertiefung Des Lebens

Korruptionscontrolling in Öffentlichen Und Privaten Unternehmen