Berliner Forum Rainer Hampp Verlag ISSN 1439-880X Wissenschaftlicher Beirat herausgegeben von zfwu

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Zeitschrift für Wirtschafts- und Unternehmensethik Journal for Business, Economics & Ethics

herausgegeben von

Dr. Thomas Beschorner (Oldenburg) Dr. Markus Breuer (St. Gallen) Dr. Dr. Alexander Brink (Bayreuth) Dr. Bettina Hollstein (Erfurt) Dr. Olaf J. Schumann (Tübingen)

Wissenschaftlicher Beirat Dr. Dr. Thomas Bausch (Berlin) Prof. Dr. Eilert Herms (Tübingen) Prof. Dr. Angelika Krebs (Basel) Prof. Dr. Hans G. Nutzinger (Kassel) Prof. Dr. Reinhard Pfriem (Oldenburg) Klaus Dieter Trayser (Kassel)

Prof. Dr. Josef Wieland (Konstanz)

Berliner Forum

Rainer Hampp Verlag ISSN 1439-880X

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319 Beitrag

Two Approaches to Stakeholder Identification Alexander W. Cappelen

Der Artikel diskutiert zwei fundamental unterschiedliche Ansätze zur Identi- fikation von Stakeholdern: Über einen „Relationship Approach“ werden Verpflichtungen von Individuen oder Gruppen durch spezifische soziale Beziehungen bestimmt. Der diesem Ansatz gegenüber stehende „As- signment Approach“ hingegen geht über eine solche Betrachtung hinaus, indem dafür plädiert wird, die Verteilung von Verantwortung auf der Grundlage eines Sets pragmatischer Regeln zu bestimmen, die aus allgemei- nen moralischen Überlegungen hergeleitet werden. Der Betrag beleuchtet die Reichweite der beiden Ansätze zur Erklärung des traditionellen Stake- holder-Modells.

326

Beitrag

What can the Stakeholder Theory Learn from Enron?

Wayne Norman

Die Bedeutung die Enron für das Thema Corporate Governance einnimmt ist mit der zu vergleichen, die AIDS für die Erforschung des Immunsystems hatte. Die Reflexion und die spätere Reform der Governance, so wird ge- zeigt, ist jedoch insbesondere von denjenigen angestoßen worden, die am Erfolg des modernen Kapitalismus beteiligt waren. Dieser Beitrag zeigt Kri- tikern des Kapitalismus verschiedene Aufgaben der Corporate Governance auf und macht dabei besonders deutlich, dass überzogene ethische Anforde- rungen an Unternehmen und das Verständnis einer Gleichbehandlung von Stakeholdern verfehlt sind. Es wird argumentiert, dass Vertreter des Stake- holder-Ansatzes die Governance-Beziehung zwischen Aktionären und Seni- or-Managern vernachlässigen und dass gerade eine stärkere Fokussierung auf dieses Prinzipal-Agenten-Verhältnis im Interesse aller Stakeholder liegen kann.

337

Dissertationsprojekt

Flexibilisierung – Subjektivierung – Anerkennung Julia Kropf

348

Rezension

Partnerschaften zwischen Unternehmen und UN kritisch beleuchtet –

„Development at Risk“ von Ann Zammit Julia Roloff

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