Środowiskowe efekty społecznej odpowiedzialności biznesu – ujęcie instytucjonalne

• Authors: Kudłak Robert , Kisiała Wojciech

Title variants

EN

Environmental Effects of Social Business Responsibility – Institutional Approach

RU

Общественные эффекты социальной ответственности бизнеса – институциональный подход

• Languages of publication: PL

Abstracts

PL

Dotychczasowe badania dotyczące społecznej odpowiedzialności biznesu (Corporate Social Responsibility – CSR) skupiały się przede wszystkim na próbie wyjaśnienia wpływu CSR na konkurencyjność przedsiębiorstw oraz dyskusji etycznych podstaw ich działalności. Natomiast społeczne i środowiskowe efekty dobrowolnych działań przedsiębiorstw pozostają niemal nierozpoznane. W konsekwencji krytycy CSR twierdzą, że termin ten ma charakter symboliczny i jest przejawem „zorganizowanej hipokryzji” ze strony przedsiębiorstw. Celem artykułu jest próba weryfikacji wpływu CSR na poziom emisji zanieczyszczeń. Podstawą teoretyczną analizy jest ujęcie instytucjonalne, w którym CSR jest traktowane jako jedna z instytucjonalnych determinant poziomu zanieczyszczeń emitowanych przez przedsiębiorstwa, obok takich uwarunkowań jak krajowe regulacje środowiskowe, podatki środowiskowe i zbywalne pozwolenia na emisję. Analiza ekonometryczna opiera się na danych Eurostatu dla 29 państw Europy oraz własnym badaniu ankietowym wśród ekspertów. Badanie to wykazało, że CSR, obok krajowych norm środowiskowych oraz subsydiów środowiskowych, ma istotny wpływ na poziom emisji zanieczyszczeń w badanych sektorach. Uzyskane wyniki sugerują, że dobrowolne, społecznie odpowiedzialne działania przedsiębiorstw mogą być źródłem pozytywnych efektów społecznych i środowiskowych.

EN

The existing literature concerning Corporate Social Responsibility (CSR) has been predominantly focused on the relationship between CSR and corporate economic performance as well as on the ethical foundations of corporate behavior. The societal and environmental effects of corporate voluntary activism remain largely ambiguous and unknown. As a consequence, the critics of CSR argue that it is of a symbolic and ritual character, and brings very little, if any, positive effects for society. This paper attempts to verify the influence of CSR on the level of CSR emissions. The analysis follows an institutional approach, where CSR is treated as one of the institutional determinants of corporate environmental performance, apart from national environmental regulations, environmental taxes and subsidies, and tradable permits. The econometric analysis has been conducted with the use of Eurostat data from 29 European countries. The study findings show that CSR, next to the national environmental regulations and subsidies, has a significant impact on the level of CO2 emissions in the selected sectors. The findings suggest that voluntary actions taken by enterprises, motivated by CSR, can be a significant source of positive social and environmental effects.

RU

Исследования, касающиеся социальной ответственности бизнеса (Corporate Social Responsibility – CSR), до настоящего времени сосредоточивались прежде всего на попыт- ках объяснить влияние CSR на конкурентоспособность предприятий, а также на дискус- сии относительно этических основ их деятельности. Общественные эффекты действий предприятий остаются почти неизученными. В результате, критики CSR утверждают, что этот термин имеет символический характер и является проявлением «организованного лицемерия» со стороны предприятий. Целью статьи является попытка проверить влияние CSR на уровень эмиссии загрязнений. Теоретической основой анализа является инсти- туциональный подход, в котором CSR рассматривается как одна из институциональных детерминант уровня загрязнений предприятиями окружающей среды, кроме таких усло- вий как национальные урегулирования. касающиеся окружающей среды, налоги в данной среде и ликвидные разрешения на загрязнение. Эконометрический анализ опирается на данные Евростата для 29 государств Европы, а также на собственное анкетное исследо- вание среди экспертов. Это исследование выявило, что CSR – наряду с национальными нормами для окружающей среды и субсидиями в этой сфере – имеет существенное вли- яние на уровень эмиссии загрязнений в исследуемых секторах. Полученные результаты показывают, что добровольные социально ответственные действия предприятий могут стать источником положительных эффектов как в социальной, так и в природной среде.

Keywords

EN

Corporate Social Responsibility (CSR); institutions, environmental effects

• Publisher: Komitet Nauk Ekonomicznych PAN, Polskie Towarzystwo Ekonomiczne
• Journal: Ekonomista
• Year: 2017
• Issue: 3
• Pages: 243-263

Contributors

author

Kudłak Robert

• Dr Robert Kudłak – Uniwersytet im. Adama Mickiewicza w Poznaniu, Instytut Geografii Społeczno-Ekonomicznej i Gospodarki Przestrzennej

author

Kisiała Wojciech

• Dr Wojciech Kisiała – Uniwersytet Ekonomiczny w Poznaniu, Katedra Ekonomiki Przestrzennej i Środowiskowej;

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