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Saturday, August 24, 2019
 Startseite » Ethik  » Wirtschafts- & Governanceethik 
Broadening the Scope of Rating: Measuring Corporate Social and Environmental Performance
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Broadening the Scope of Rating: Measuring Corporate Social and Environmental Performance

26 Seiten · 4,75 EUR
(November 2006)

 
Ich bin mit den AGB, insbesondere Punkt 10 (ausschließlich private Nutzung, keine Weitergabe an Dritte), einverstanden und erkenne an, dass meine Bestellung nicht widerrufen werden kann.
 
 

Introduction:

The purpose of this paper is to give an overview and a basic comparison of two different non-financial rating methodologies, one referring to the ethics and one to the sustainability-approach. In the first part the theoretical background is explained with Hans Küng’s Global Ethics and ”Frankfurt-Hohenheimer Leitfaden” as a theoretical foundation on one side and the Sustainability-approach as proposed by business associations on the other side. The second part of the paper goes into details and introduces Corporate Responsibility-Rating of Oekom Research based on the “Frankfurt-Hohenheimer Leitfaden” and Corporate Sustainability Rating of SAM-Group based on the Sustainability-approach. They will be compared using the example of the Royal Dutch/Shell Group.


zitierfähiger Aufsatz aus ...
Socially Responsible Management
Sabine Bohnet-Joschko, Dirk Schiereck (eds.):
Socially Responsible Management
the author
Andrej Nötzel