Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/308449 
Autor:innen: 
Erscheinungsjahr: 
2023
Quellenangabe: 
[Journal:] Journal of Business Economics [ISSN:] 1861-8928 [Volume:] 94 [Issue:] 7 [Publisher:] Springer [Place:] Berlin, Heidelberg [Year:] 2023 [Pages:] 1025-1049
Verlag: 
Springer, Berlin, Heidelberg
Zusammenfassung: 
Corporate digital responsibility (CDR) is a recently developing new management concept in response to the increasing challenges caused by digital transformation. In Germany, this self-governance approach influenced the political discussions and led to a more integrative and collaborative multi-policy strategy beyond pure regulatory regimes. The launch of the German CDR-code by the German action group in June 2021 is a milestone to capture ethical problems in digitalised firms by voluntary commitments from signatories. However, little empirical evidence on the current state of CDR-initiatives at German corporations is available up-to now. This article addresses the identified research gap by performing a qualitative analysis of the disclosed information on CDR in nonfinancial reports of the DAX 30 companies from 2020. After a brief introduction, a literature review on CDR-related research activities is presented in Sect. 2, and the context and background of the study are specified. Section 3 presents the results of the empirical study on disclosed CDR-related information by German DAX 30 companies. Section 4 concludes with a discussion and discovers future research avenues on CDR. Corporate responsibility in the digital economy is a field of research that is open for different disciplines and especially theoretical normative research on CDR should be accelerated.
Schlagwörter: 
Digitalisation
Sustainability reporting
Corporate responsibility
Business ethics
JEL: 
M48
M14
G30
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