Corporate Digital Responsibility in Germany
- Corporate Digital Responsibility (CDR) is a recently developing new management concept in response to the increasing challenges caused by digital transformation. In Germany, this self-governance approach influenced the political discussions and led to a more integrative and collaborative multi-policy strategy beyond pure regulatory regimes. The launch of the German CDR-code by the German action group in June 2021 is a milestone to capture ethical problems in digitalised firms by voluntary commitments from signatories. However, little empirical evidence on the current state of CDR-initiatives at German corporations is available up-to now. This project addresses the identified research gap by performing a qualitative analysis of the disclosed information on CDR in nonfinancial reports of the DAX 30 companies from 2020.