Frankfurt-Hohenheimer Leitfaden*). Einführung. Der Frankfurt-Hohenheimer Leitfaden zur ethischen Bewertung von Unternehmen wurde im Zusammenwirken. Frankfurt M.: Frankfurt School Verlag. Ethische Kriterien für die Bewertung von Unternehmen: Frankfurt-Hohenheimer Leitfaden. Frankfurt M.: IKO. IÖW (Institut. Suhrkamp, Frankfurt Hoffmann J, Ott K, Scherhorn G (eds) () Ethische Kriterien f ̈ur die Bewertung von Unternehmen – Frankfurt-Hohenheimer Leitfaden.

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Frankfhrt Grieble, Stuttgart und Dipl. Der vorgelegte Wertbaum hat Entwurfscharakter. Es sind keine Mechanismen, denen wir einfach ausgeliefert sind. Inzwischen ist aber auf dem Hintergrund kulturellen Drucks bzw. Aus dieser Problemstellung heraus haben wir unseren Leitfaden entwickelt.

Dabei wird der “Wertpluralismus” als eine soziale Gegebenheit vorausgesetzt. Die drei ersten Ebenen sind: Die Handlungsbereiche innerhalb einer Dimension. Die verschiedenen Bewertungsobjekte in einem Handlungsbereich. Auf der jeweils letzten Ebene finden sich also die bewertenden Aussagen. Die verschiedenen Einzelerhebungen zu einer konkreten Handlung – hier: Der Leitfaden wendet sich an verschiedene Anwendergruppen: Weder der Aufbau des Leitfadens noch die Nennung einzelner Kriterien folgt einer bestimmten Ideologie.

Die Abfolge der Kriterien ist wertfrei. Ebenso sind Unterpunkte nicht deshalb weniger bedeutend, weil sie den oberen Ebenen nachgeordnet sind. Dies ist als Vorschlag und nicht als zwingende Notwendigkeit zu verstehen.

Zu einigen Punkten gibt es Querverweise. Ein Beispiel aus der Praxis. Die Behandlung von Minderheiten johenheimer Unternehmen.

Die Beziehungen des Unternehmens zum Ausland. Hier finden sich unter “Interne Anspruchsgruppen” verschiedene Teilmengen des Begriffs “Minderheiten” mit entsprechenden Fragestellungen.

Ethisch-ökologisches Rating: der Frankfurt-Hohenheimer Leitfaden und seine – Google Books

Die Anwenderin kann sich aber auch nur auf die Kriterien zur Behandlung von bestimmten Minderheiten wie z. Du sollst niemandem Freiheit oder Chancen entziehen! Du sollst niemandem seine Freude an etwas nehmen! Du sollst Deine Versprechen halten! Du sollst fremdes Eigentum respektieren! Patent auf indischer Lebensbaum. Indianer im brasilianischen Regenwald? Werden beim Erwerb von geistigem Eigentum anderer Menschen marktgerechte Preise bezahlt?

Du sollst dem Gesetz gehorchen! Handelte es sich um schwerwiegende Anschuldigungen oder Anklagen? Mit den Urteilen einverstanden? Die Sicherstellung der Verbindlichkeit moralischer Standards gewinnt um so mehr an Bedeutung, je komplexer Unternehmen und deren Umfeld organisiert sind Wieland, Die konkreten Ableitungen Fragen sind als Beispiele zu verstehen. Diskursbereitschaft ist die Bereitschaft, sich auf entgegenstehende Argumente einzulassen.

Sich selbst im Wachstum begrenzen z. Dies kann durch die folgenden Beispiele gezeigt werden: Ressourcenabbau hohenheiker Vertrieb bestimmter Produkte. Verkauf der eigenen Produkte z. Dies entspricht formal bzw. Leitbilder suggerieren eine kollektive Entscheidung, ja sogar Konsens z.

Organisationseinheiten mit eigener Entscheidungskompetenz. Verankerung in bestimmter Abteilung. Einstellung zur Leiftaden und Prinzipientrias des Umweltrechts. Internalisierung des Umweltrechts in die Unternehmens-organisation.

Beteiligung an Kampagnen, Initiativen. Emissionen im Normalbetrieb Emissionsprofil. Wouter van Dieren, Mit der Natur rechnen.

Der Neue Club leitvaden Rome-Bericht: Zur Entstehung und Steuerung technischer Innovationen, Berlin Die Kardinaltugenden neu bedacht, Freiburg i. Kapital auf neuen Wegen, Frankfurt a. Das Problem des Anderen, Frankfurt a. The project was conducted under the supervision of Prof. The permanent staff consisted of Pfr.

Homepage – Frankfurt-Hohenheimer Leitfaden

Lucia Reisch Stuttgart ; as well as three additional economists, all of whom have written their theses specifically on the subject of the ethical foundations of investments: Balz Frankfurt ; Dipl. Peter Grieble Stuttgart ; and Dipl.

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The criteriology presented here is still somewhat of an outline. It has not been elaborated completely in every respect, but rather to frankcurt degrees at various levels. Some overlapping and repetitions also remain. Experience will have to show whether or not these can be entirely eliminated.

The testing and further development of it will have take place in practice. The concrete application will always be selective, for it is never the case that more than a selection of the assessment criteria is relevant for any given evaluator and the company under consideration.

Technological developments, economic systems, and monetary structures do not drop down from heaven. They are neither perfect nor incapable of being influenced but are rather results of social processes within a culture. Culture is indeed changed by them yet at the same the respective culture has the capability, by virtue of the moral understanding inherent in it, to change the present state of economic and technological developments if this state of affairs is experienced by people as destructive and if the natural and social foundations of life appear to be endangered by it.

This is true on a national, a European, as well as on a global scale. Hence there is a growing awareness ,eitfaden all the powers in society will have to be mobilized in order to produce the cultural hhoenheimer necessary to enable the social market economy leitfadn mediate between liberalism and socialism, competition and solidarity, and between economy and ecology.

It is certainly not possible to bring about a fundamental change in our economic system overnight. But funds could be directed into channels that lead to gradual changes in the everyday world in the direction of encouraging innovations that are socially, environmentally and culturally compatible, thus helping to curb the destructive potentials of our economic system.

A growing minority of investors are adopting the viewpoint that property entails responsibility Roche, Hoffmann, and Homolka This tendency has received additional impetus from frankfurg growing conviction that in the long run only ethically “clean” companies will be able to succeed on the market, and will also yield higher returns than other investments – if for no other reason than the anticipation by these companies of future regulations. Sufficient reason is provided for this supposition alone by the fact that future statutory regulations will not affect these companies.

Investors who so think are supported by studies that have been able to show that on average ethical investments have led to higher yields than the usual type of investments.

This was already shown to be the case for the U. Studies of the capital market in the FRG have shown that the financial results of ethical or ecological investment funds are completely on a par with those of their competitors.

For the time period franfkurt January to Augustfor example, it could be shown that although the entirety of ethical or ecological investment funds chalked up lower returns relative to the capital market index, they constituted a lesser risk. The examination of individual ethical or ecological investment funds showed results that in some cases were better than traditional investment funds.

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hohenheimeer Ethical investments experienced their big upswing in the s, with the worldwide observance of the boycott of South Africa on the part of both consumers and investors. Over 90 percent of the funds managed in accordance with leeitfaden criteria made use of three or more criteria.

Opting in favor of such criteria can have considerable consequences. This would provide considerable impetus for the movement of entrepreneurial development in an ecologically oriented direction, as well as for the safeguarding of the environment. It can be expected that in the future they also will be more strongly represented on the stock market in Germany.

In general we anticipate a development on the capital markets in which investment decisions will be subjected more strongly to ethical criteria than has previously been the case. We presume further that for investments of this kind there is a market segment with a growing demand to which the supplier side banks, investment lditfaden has so far reacted inadequately. And we for our part want to contribute to the realization of this prognosis. Greater significance must frankfurf to moral communication within the context of the economic system.

Frankfurt-Hohenheimer-Guidelines

Business ethics is one of the areas in which strategic rationality in the form characteristic of the modern economy crosses paths with ethical reason Kersting But the moral pressure on companies to conduct themselves in accordance with moral considerations for strategic reasons, or to at least maintain the appearance of morality, does not have to be seen in a negative light, for whoever starts to become involved in ethics cannot remain unaffected by such involvement.

From the standpoint of moral philosophy, ethical investments are actions that are not strictly obligatory, nor are they supererogatory.

They can perhaps best be characterized as incomplete duties in Kant’s sense, i. The practice of “adding in” ethical investments to the total amount of capital invested is an indication of the fact that ethical investments are viewed by many as an incomplete moral duty. Most people will no doubt hardly have any conscience pangs about not investing all their monetary assets “ethically”.

Guidelines for the ethical evaluation of companies do indeed give rise to challenging moral philosophical questions, as well as criteriological ones, but they should not be burdened with unnecessary theoretical ballast. The objective of this method is to provide a hohneheimer emphasis for moral or evaluative axiological components over against the predominance of technical or economic criteria efficiency, profitability.

All social groups are intended to be included hoheheimer the VTA. In the VTA values are defined as preferences or “concepts of what is desirable”. They can also be understood as “criteria” or as “thematic perspectives”.