Zeitschrift für Wirtschafts- und Unternehmensethik

Editorial

Environmental, Social and Governance Key Performance Indicators From a Capital Market Perspective

Environmental, social and governance factors are becoming increasingly significant for comprehensive firm valuation. These factors are, however, of a qualitative nature and therefore difficult to express in numerical figures. Consequently, disclosure and the relevancy thereof to investors are problematic. This article analyzes a breakthrough instrument which facilitates the quantification and representation of such data against the background of international institutional efforts aiming to p...

Intangibles Reporting - the Financial Communication Challenge in Response to Corporate Responsibility Requirements: In Search for a Common Language

The theory of efficient capital markets postulates that stock prices always correctly reflect all available information. Consequently, as far as immaterial firm specifics include value implications, those also need to be considered in the determination of a firm's fundamental value or financial perspectives. Bassen and Kovács document that despite the increasing importance and attention attached to a firm's intangibles, present-time research fails to provide a unanimous, applicable measuremen...

Stakeholder Approach Und Leistungslehre*: Ansatzpunkte Einer Betriebswirtschaftlich-Ethischen Theorie Der Unternehmung

A theory of the firm is sketched that contains the presuppositions for a systematic integration of both economic and ethical problems within its framework. Against the background of the stakeholder approach, the business-economic concept of customer integration is interpreted as a special case within a more general concept of stakeholder integration. The stakeholder approach thus provides the link between theory of the firm and business ethics. Based on this connection, a division of the econ...

Responsible Leadership*: Verantwortliche Führung Im Kontext Einer Globalen Stakeholder-Gesellschaft

Under the umbrella term "Responsible Leadership" a new research domain has emerged in recent years. It takes on the normative challenges of leading responsibly in a complex and connected global stakeholder society. This paper introduces "Responsible Leadership" as a timely research domain by discussing first, some of the key challenges leaders face in an environment of contested values. Second, why traditional leadership research is unable to meet these challenges and thus to provide orienti...

Verwaltungsethik in Der Praxis* 'Harte' Und 'Weiche' Gesichtspunkte

Institutional dimensions of public service ethics mainly focus on law, internal checks and instructions. Individual hard aspects refer to obedience, whistle blowing and sometimes even to the exit strategies of public servants. In contrast, soft issues address e.g. public private partnerships, organizational culture and intrinsic motivation of public servants. The main argument is that hard and soft aspects are dependent upon each other: Hard means require soft factors to avoid strictness and ...

Ordnungsverantwortung in Demokratie Und Marktwirtschaft

Weitere Erkenntnisse Zur Ethik Der Governance?

"Normativität und Governance: Gesellschaftstheoretische und philosophische Reflexionen der Governanceethik," by Josef Wieland, is reviewed.

Integre Unternehmensberatung

"Integre Unternehmensberatung. Professioneller Rat jenseits rein betriebswirtschaftlicher Logik," by Ulrich Hagenmeyer, is reviewed.

Innovation Um Jeden Preis?

"Business Ethics of Innovation," edited by Gerd Hanekamp, is reviewed.

Die Scham Der Gestalter: Chance Für Eine Überfällige Intervention

Unleashed by ecological and social destruction, a vague sense of shame is spreading amongst the players of business life. This shame can become a performance driver for a new rationality of responsibility--for intervention in an overheated system. Goverments' discourse becomes the ideal business relationship amongst all economic subjects.

Institut Für Corporate Governance (Icg) an Der Universität Witten/Herdecke: Wirtschaftsethik Und Unternehmenskultur Als Zentraler Aspekt Der Corporate Governance

Tagungsankündigung Zu Den V. Bayreuther Dialogen 'Die Moralisierung Der Märkte - Neue Ohnmacht Des Konsumenten'

23. Treffen Des Berliner Forums