Die UN Leitprinzipien zur menschenrechtlichen Verantwortung von Unternehmen – Ist das Glas halb voll oder halb leer?

Abstract

The Corporate Social Responsibility (CSR) field presents not only a landscape of theories but also a proliferation of approaches, which are controversial, and unclear. This article tries complex to clarify the sit the the main uation, "mapping territory" by classifying CSR theories and related approaches in four groups: (1) instrumental in which is seen as theories, the corporation an instrument for wealth and its social creation, only activities are only a means to achieve economic results; (2) which concern themselves with the theories, political of corporations in society and a responsible use of power this power in the political arena; (3) integrative theories, in which the corporation is focused on the satisfaction of social demands; and (4) ethical based on ethical theories, of to responsibilities corporations society. In practice, each CSR four dimensions related to profits, political performance, social demands and ethical values. The findings suggest the necessity to develop a new theory on the business and society relationship, which should integrate these four dimensions.