The global objective of the dissertation is to answer the question “What is the status quo regarding strategically implemented CSR in general and at SME’s within the German construction sector in particular and how should a model be designed that enables the practicability of CSR at these SME’s?”
For this purpose, the research areas are divided into a theoretical and a practical section. In the theoretical part, the worldwide status quo on CSR is determined by means of a literature research. Concrete results of this research arise in the definition of key figures, which can be selected on the basis of the SDG's by means of a benchmarking with "Best-in-Class-Companies" for SMEs.
The practical part of the dissertation addresses expert interviews in the context of qualitative analyses, the evaluation results of which are contributing to the derivation of measures for the strategic anchoring of CSR. A quantitative analysis is used to determine the status quo of CSR directly among a number of representative micro entrepreneurs.
The result of the work conducted is an easy-to-implement model, furthermore, a typology and categorization of the German CEOs of the SMEs studied is derived, which enables a type-specific implementation of this CSR model. By deducting the most important indicators for recording and managerial accounting non-financial parameters of the German construction industry and developing a standard reporting system according to the DNK a set of methods could be designed that can be used by micro-enterprises and which has proven its suitability in a practical test. In a cost-benefit calculation, the ROI of these investments made for the introduction and maintenance of CSR could be determined and thus confirming that a rapid amortisation of these expenses can also be expected from a financial point of view.
Inhaltsverzeichnis (Table of Contents)
- Introduction
- 1 The Current Status of Corporate Social Responsibility (CSR)
- 1.1 Definition & Delimitation
- 1.1.1 Corporate Social Responsibility
- 1.1.2 Corporate Citizenship
- 1.1.3 Corporate Governance
- 1.2 CSR in the Social Context
- 1.2.1 Value Changes
- 1.2.2 Corporate Roles
- 1.2.3 Business Ethics
- 1.3 CSR and its Economy Attributes
- 1.3.1 Guarantors of Success
- 1.3.1.1 Value Management Systems (VMS)
- 1.3.1.2 Reporting Systems & Trends
- 1.3.1.3 Tool System of Corporate Responsibility Managerial Accounting
- 1.3.2 Regulations
- 1.3.2.1 General Aspects
- 1.3.2.2 Self-Obligation
- 1.4 Research Status of CSR
- 1.4.1 Status Quo of Current Theory & Practice
- 1.4.2 Knowledge Framework
- 1.4.3 Geographic Perspective
- 1.4.3.1 Introduction
- 1.4.3.2 Germany
- 1.4.3.2.A Number of Employees / Classification of Companies
- 1.4.3.2.B Report Criteria
- 1.4.3.2.C Status Quo
- 1.4.3.2.D Slovakia
- 1.4.4 Contextual Focus
- 1.4.4.1 Focus Groups
- 1.5 CSR within the Construction Business
- 1.5.1 Statistics
- 1.5.2 Sustainability Aspects
- 2 Research Objectives
- 2.1 Formulation of the Scientific Problem
- 2.2 Global Objective
- 2.3 Partial Objectives
- 2.3.1 Partial Objectives in Theoretical Area
- 2.3.2 Partial Objectives in Practical Area
- 3 Research Methodology
- 3.1 Specific Scientific Methods
- 3.1.1 Special Methods for Economy
- 3.1.2 Special Methods for Dissertation Thesis
- 3.2 Scientific Research Procedures
- 3.3 Substantiation of the Innovativeness
- 4 Achieved Results of the Research
- 4.1 Diagnosing the Initial Condition of the CSR System Enterprise Economy in Germany
- 4.2 Analysis and Evaluation of the Status and Determining the Development of CSR within SME’s
- 4.2.1 Research of Methodical Instruments
- 4.2.2 Quantitative Analysis
- 4.2.3 Qualitative Analysis
- 4.3 Development of Methodology for Implementation of CSR Strategy and Recommendation for Continuation of the Transformation Process with Usability Test
- 4.3.1 Trigger of Transformation Processes
- 4.3.2 Types of Transformation in Organizations
- 4.3.3 Transformation Effects on Corporate Structures
- 4.3.4 Phase Models of Transformation Processes
- 4.3.5 Resistance in Transformation Processes
- 4.3.6 Success Factors of Transformation Processes
- 4.3.7 Model “CIC”
- 4.4 Qualitative Modelling of the CSR Influence in the Market Diagram
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
This dissertation investigates the current state of Corporate Social Responsibility (CSR) theory and practice in the German construction industry, particularly focusing on micro-enterprises with less than 49 full-time employees. The main objective is to develop a practical model for implementing CSR strategies within these SMEs, addressing their specific needs and challenges.
- Defining and delimiting the concepts of CSR, Corporate Citizenship, and Corporate Governance.
- Analyzing the societal context of CSR, including value changes, corporate roles, and ethical considerations.
- Examining the economic aspects of CSR, including competitive advantages, reporting systems, and regulatory frameworks.
- Exploring the current state of CSR research, including theoretical perspectives, empirical studies, and geographical variations.
- Developing a model for strategically implementing CSR in construction SMEs, incorporating relevant key performance indicators (KPIs) and addressing the unique challenges faced by these companies.
Zusammenfassung der Kapitel (Chapter Summaries)
The first chapter lays the groundwork by providing definitions and explanations of key terms like CSR, Corporate Citizenship, and Corporate Governance. It also examines the broader societal context of CSR, exploring factors such as value changes, the increasing role of corporations in society, and the evolving nature of business ethics. Furthermore, the chapter highlights the economic benefits of CSR for companies, including cost efficiency, risk reduction, and enhanced reputation. It also discusses the existing research on CSR and identifies gaps in knowledge, particularly regarding the implementation of CSR in SMEs.
The second chapter outlines the research objectives of the dissertation. It defines the scientific problem addressed and clarifies the global objective, which is to develop a practical model for implementing CSR in construction SMEs. It also identifies specific partial objectives, both theoretical and practical, that are designed to address the research question.
The third chapter details the research methodology employed in the dissertation. It presents specific scientific methods used for data collection and analysis, including literature reviews, expert interviews, and questionnaires. The chapter also elaborates on the research design and the rationale for choosing qualitative and quantitative approaches to gather insights. Finally, it discusses the innovativeness of the dissertation's findings.
The fourth chapter presents the achieved results of the research. It begins by analyzing macroeconomic indicators related to CSR in Germany, followed by an in-depth analysis of the status of CSR within SMEs. The chapter explores the findings of the quantitative analysis of a questionnaire survey conducted with construction SMEs, identifying four distinct company typologies: "Pioneer," "Observer," "Brakeman," and "Refuser." It also discusses the results of qualitative analysis of expert interviews, which provide insights into the specific needs and challenges faced by these SMEs. This chapter culminates in the development of the "CIC" model, a three-phase process for strategically implementing CSR in SMEs. The chapter concludes with a qualitative model of CSR influence in the market diagram, illustrating the potential for creating prosperity gains for both consumers and producers through sustainable practices.
Schlüsselwörter (Keywords)
The main keywords and focus topics of the dissertation include: Corporate Social Responsibility (CSR), Small and Medium Enterprises (SMEs), construction industry, sustainability, strategic implementation, business model, key performance indicators (KPIs), stakeholder engagement, transformation processes, typology, materiality matrix, "CIC" model, and market diagram.
- Quote paper
- Dr. Peter Achenbach (Author), 2021, The Behaviour of Selected Small and Medium Enterprises in the Area of Corporate Social Responsibility, Munich, GRIN Verlag, https://www.grin.com/document/1248647
