Socially Responsible Investment: Die deutschen und europarechtlichen Rahmenbedingungen

The current corporate social responsibility debate on the ethical, social and ecological significance and responsibility of companies are significantly determined by two central concepts - sustainable development and shareholder value. One idea that contains both concepts is that of the socially responsible investment. How socially responsible investment works, how it is legally classified, and which regulations build the framework that allows and limits socially responsible investment are described in detail in this work.