Abstract
How is corporate social responsibility (CSR) practiced in line with the ISO 26000 by the German water companies? German water-supply and distribution companies (WSCs) operate in a monopolistic landscape. WSCs are closely interlocked with the agricultural, pharmaceutical and energy sector as well as private households, and are facing changing and increasing water pollution. CSR focuses on the entrepreneurial impacts upon society. Therefore, 110 German WSCs and their CSR representation, like ISO 26000 elements and management tools, were analysed on the basis of content analysis and by means of correlation analysis. The research showed that the ISO 26000 elements, a sustainable energy use and sustainable management systems are just marginally communicated in this sample. Many WSCs do not make CSR credible to public. Yet, there are valuable examples for good CSR practice, like cross compliance, own renewable power generation or extra filtrations.
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