Company Stakeholder Responsiblity within Nonprofit‐ Organisations: intra‐organisational behaviour as a value driver in the market.

Abstract

The dissertation deals with the question of whether intra-organisational CSR3 shall be recognized as a value driver for NPOs, brief summary of which is given in this chapter.

An NPO is a self-governed, formal, and structured organisation that is separate from the state and is nonprofit-distributing. Furthermore, the concept of voluntary involvement is within the scope of their aim, and their objective is to provide something meaningful to the public. NPOs are in need of help from the intra-organisational and external-organisational environment. An NPO is a multistakeholder organisation that needs to identify relevant drivers for a sufficient value creation process. The latter has to meet the criteria of the value driver and specific organisational objectives.

The CSR3 term in this dissertation stands for Company Stakeholder Responsibility, which is derived from the commonly known concept of Corporate Social Responsibility. It is defined as the responsibility of an organisation to take care of the impact of decisions made or activities conducted. NPOs, by implementing CSR3, show responsibility for society, the environment and government through transparent and ethical behaviour at present and in the future. A verification of the formal objectives of nonprofits in relation to the quality criteria of CSR3 was carried out. Based on these theoretical findings, ISO 26000 has been reviewed and evaluated with the purpose of identifying relevant internal demands and to be used in the empirical survey. The survey was operationalised through five hypothesis and conducted at an online access panel with respect to representativity in terms of the German population. The evaluation of the survey proved the research subject that NPOs shall recognize CSR3 within NPOs as a value driver. Some limitations of the study, such as the lack of definitions of terms, obstacles in the survey design, absence in the minds of the individuals, have been identified.