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Der Stakeholderdialog zwischen Regulierung und Rhetorik: eine empirische Studie der dargestellten Dialogorientierung in deutschen und dänischen Geschäftsberichten

Stakeholder dialogue between regulation and rhetoric
[journal article]

Pedersen, Anne Grethe J.

Abstract

"Ausgehend von den Rahmenbedingungen der Geschäftsberichterstattung, u.a. von Corporate Governance Richtlinien, wird untersucht, inwieweit und wie sich deutsche und dänische Unternehmen der Chemischen Industrie nach außen als dialogorientiert darstellen. Darüber hinaus wird auf Dilemmas bei der Dars... view more

"Ausgehend von den Rahmenbedingungen der Geschäftsberichterstattung, u.a. von Corporate Governance Richtlinien, wird untersucht, inwieweit und wie sich deutsche und dänische Unternehmen der Chemischen Industrie nach außen als dialogorientiert darstellen. Darüber hinaus wird auf Dilemmas bei der Darstellung des Stakeholderdialogs und auf ungenutzte Potenziale dieser Darstellung als Differenzierungsparameter gegenüber der Konkurrenz aufmerksam gemacht." (Autorenreferat)... view less


"Stakeholder dialogues are part of Corporate Governance Regulations and therefore a management instrument that many companies deal with and communicate about. This article investigates how German and Danish chemical companies present and construct dialogue with stakeholders in their annual reports. ... view more

"Stakeholder dialogues are part of Corporate Governance Regulations and therefore a management instrument that many companies deal with and communicate about. This article investigates how German and Danish chemical companies present and construct dialogue with stakeholders in their annual reports. This entails analyzing, first, to what extent stakeholder dialogue is articulated, second bow the stakeholder dialogue is evaluated linguistically and, third, what approaches to stakeholder dialogue are expressed in the reports. Moreover, the author addresses some possibilities for better communication about stakeholder dialogue as a means of differentiation and corporate identity profiling in relation to competitors." (author's abstract)... view less

Keywords
Federal Republic of Germany; Denmark; annual report; corporate social responibility; business ethics; enterprise; reporting; comparative research; stakeholder approach; dialogue; communication; instruments; multinational corporations; corporation; language; rhetoric; competition; general conditions; stakeholder

Classification
Management Science
Science of Literature, Linguistics

Method
applied research; descriptive study

Document language
German

Publication Year
2011

Page/Pages
p. 87-103

Journal
Zeitschrift für Wirtschafts- und Unternehmensethik, 12 (2011) 1

ISSN
1439-880X

Status
Published Version; peer reviewed

Licence
Deposit Licence - No Redistribution, No Modifications


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© 2007 - 2025 Social Science Open Access Repository (SSOAR).
Based on DSpace, Copyright (c) 2002-2022, DuraSpace. All rights reserved.