Corporate Social Responsibility in der Sozialen Marktwirtschaft

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Abstract This book deals with the foundation of a transparent and comparable Corporate Social Responsibility (CSR) to overcome respective information deficits between corporations and stakeholders. First the foundations of CSR and its legal quality are analysed. Based on this the study concentrates on the so-called CSR reporting. Therefore the current CSR reporting system with its abstract disclosure obligations and concrete information rights of individual stakeholders as well as the possible legal consequences de lege lata of a voluntary reporting are being analysed. Against the background of the social market economy, which as a political objective influences the German law, the possibilities de lege ferenda to achieve a transparent and comparable CSR reporting are being identified. For this purpose the so-called CSR guideline (2014/95/EU) is taken into account as well.