Stakeholder Approach und Leistungslehre: Ansatzpunkte einer betriebswirtschaftlich-ethischen Theorie der Unternehmung

Abstract

"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 economic and the ethical performance of a firm, and the responsibilities ascribed to them, can be avoided. The paper provides evidence for the potential of the stakeholder approach to unify and consolidate problems and questions within business ethics." (author's abstract)