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1

Praktyka wdrażania CSR w polskich przedsiębiorstwach w opinii doradców

100%

Rogowski R., State Higher Vocational School in Nowy Sacz, rogowskir@wp.pl

Annales. Etyka w Życiu Gospodarczym

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2016

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vol. 19

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issue 1

EN

The paper presents the experiences of advisers in implementing the concept of CSR in Polish enterprises. The article presents the results of surveys covering such issues as the implementation of CSR motives and actions taken by operators in the implementation of CSR policies. CSR advisors also identified that companies can use unethical practices. This is also a characteristic of CSR advisors.

2

Misje wybranych banków z perspektywy koncepcji CSR

88%

Świeszcza M., Świeszczak K., University od Lodz, marika.swieszczak@uni.lodz.pl, krzysztof.swieszczak@uni.lodz.pl

Annales. Etyka w Życiu Gospodarczym

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2016

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vol. 19

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issue 3

EN

The way of functioning of commercial banks remained unchanged over the years – from the institutions involved in the distribution of financial products and services turned into organizations aspiring to the title of socially responsible entities. This means that its activities include the interests of many groups, such as customers, employees, shareholders, local communities and contractors. The result is those banks that want to be recognized as socially responsible, take numerous initiatives in areas not related to the sale, such as protection of the environment, voluntary or society. The directions of banks’ activity are determined by the key values, formulated in the mission, which defines the core of the organization and lets them stand out from the competitors. Institutions socially responsible also in this area should take into account the concept of CSR by pointing to various interest groups and taking various forms of activity. The aim of the publication is to analyse the content of the missions of selected commercial banks from the perspective of the various levels of responsibility and groups of interest. The article hypothesized that not all of the analysed commercial banks include in their missions the idea of corporate social responsibility, and those that do are limited to specific areas of action and specific stakeholder groups. The analysis was conducted on the basis of the contents available on the websites of the 10 largest financial institutions in Poland in terms of assets.

3

Corporate Social Resposonsibility w kontekście imperatywu kategorycznego Kanta

88%

Tapek K., Jagiellonian University in Cracow P., krzysztof.tapek@gmail.com

Annales. Etyka w Życiu Gospodarczym

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2016

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vol. 19

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issue 1

EN

Immanuel Kant’s philosophy, especially his categorical imperative, is one of several ethical theories mainly used to morally legitimize actions, referred to as Corporate Social Responsibility. The aim of the current article is to evaluate if Kant’s philosophy can be used as the ethical foundation for Corporate Social Responsibility as well as to present its advantages and disadvantages in a theoretical and practical approach.

4

Market-based Approach in Shift from Linear Economy Towards Circular Economy Supported by Game Theory Analysis

75%

Dolinsky M., Maier S.

Creative and Knowledge Society

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2015

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vol. 5

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issue 2

1-10

EN

Purpose of the article is to partially describe underpinning economics for the circular economy. A circular economy (closed-loop system) is an advancement from the linear economy (open-loop system) which behaves according to the hierarchy of 6R, preferring reuse, remanufacture or recycle solutions insead of disposal (known also as a „linear dead-end“). This new approach is a trigger of new business models seeking many times vor various kinds of support from the side of government. However, governmental support is not neither the only option nor the most functional one. Underpinning economics for the circular economy can be based also at market-based tools. What we have in mind under this term for the purspose of this paper is the game in the market being played between buyers and sellers. Methodology: We have analyzed this interaction using game theory tool (interactive decision theory). The scietific goal of our paper was to suggest a quick market-based solution how to support circular economy business models whilst helping to the society to solve certain social problems. Our findings have led to a newly proposed way, how the current game in pricing could be changed. An emphasis shall be placed on strategies how to rise prices of linear economy products whilst offering wider social benefits to small sellers of such products. The price increase of linear economy products is considered in this paper as a market-based incentive to support recycled, remanufactured ones, whilst circular economy products are becoming more economically feasible in comparison with more expensive linear economy products.

5

Ocena atrakcyjności inwestycji w akcje spółek społecznie odpowiedzialnych na podstawie indeksu RECPECT

75%

Gołaszewska-Kaczan U., Kilon J., Marcinkiewicz J., University of Bialystok, Bialystok University of Technology, University of Bialystok, ulakaczan@o2.pl, jaroslaw.kilon@gmail.com, marcinkiewicz_j@o2.pl

Annales. Etyka w Życiu Gospodarczym

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2016

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vol. 19

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issue 3

EN

In both theory and practice, it is emphasised that engaging in CSR actions brings many benefits to companies. One of the commonly listed advantages is more trust from investors, which enables the achievement of superior returns from securities issued by socially responsible firms. The paper endeavours to investigate whether this benefit can be also noticed among businesses in the Polish index of socially responsible companies RESPECT. The study involves firms included in the RESPECT index from its inception (November 2011) to the end of 2015. The authors compared the RESPECT index with selected Polish market indices between 2009 and 2015. Empirical studies, based on an analysis of returns, risk, dividend yields and shareholder structure, facilitated the assessment of the attractiveness of investments in the shares of socially responsible businesses against the background of other firms quoted on the Warsaw Stock Exchange.

6

Korporacje transnarodowe a standardy CSR w zakresie ochrony środowiska

75%

Drzymała A., University of Lodz, adrzymala@uni.lodz.pl

Annales. Etyka w Życiu Gospodarczym

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2016

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vol. 19

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issue 1

EN

The subject of this paper is the analysis of the factors that have the greatest importance regarding the implementation of the principles of social responsibility in transnational corporations. International standards for assessing corporate social responsibility define the framework and guidelines in the evaluation of the corporation in this regard. From the company's point of view, the involvement in social activities is used primarily for improving their own image. Companies try to reconcile the desire for profit with social considerations and environmental protection, however, this process is very complex. Corporations should carry out these policies and implement appropriate procedures. Additionally, consumers want to see the use of the CSR principles in practice, so corporations should measurably help the local community and/or support social organizations. In this context, the corporation may serve a wide audience, communities, and have a significant impact on the environment. The paper will attempt to answer the question regarding which factors affect the application of CSR in corporations.

7

Filozoficzne trudności teorii interesariuszy

63%

Soin M., Lodz University of Technology, msoin@poczta.onet.pl

Annales. Etyka w Życiu Gospodarczym

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2016

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vol. 19

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issue 3

EN

Philosophical difficulties of stakeholder theory – which plays an important role in CSR and business ethics – are connected first of all with questions of its status and justification. What sense does stakeholder theory have: descriptive, instrumental or normative? And if normative, why then should executives worry about multiple stakeholder demands? It is well known that Freeman, one of the most important authors of stakeholder theory, deliberately disregarded these problems. In philosophical questions he invoked Rorty’s pragmatism, which in his opinion effectively undermined the “positivistic” dichotomy between facts and values, science and ethics, and enabled stakeholder theory to be understood at the same time as both descriptive and normative. The article presents some difficulties connected with this view, focusing on its dubious assumptions and unfavourable consequences. To the assumptions belongs a false dilemma taken from Rorty, which states that knowledge follows either a rule of representation or a rule of solidarity. One of the unfavourable consequences is the conclusion that stakeholder theory may be true only if its followers are able to force the stakeholders to accept its truthfulness. The main thesis of the article says that, as a result of pragmatic justification, stakeholder theory became a sort of arbitrary narration, which is unable to deal with its (empirical) misuses. However, a return to a more traditional view on facts and values enables us to appreciate the descriptive advantages of the theory and to identify difficulties connected with its normative layer. From this point of view, the attempt at a pragmatic interpretation of stakeholder theory was a misunderstanding that should be withdrawn from circulation.

8

Tax Non-avoidance as a Missing Piece of the Puzzle in the CSR Agenda in Poland

63%

Filipczyk H., Nicolaus Copernicus University in Torun, hannapatrycja@wp.pl, hanna.filipczyk@enodo.pl

Annales. Etyka w Życiu Gospodarczym

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2015

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vol. 18

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issue 4

EN

The commitment not to engage in tax avoidance – to refrain from using aggressive tax planning techniques – has not become part of the corporate social responsibility agenda in Poland. The purpose of this paper is to examine justificatory and explanatory reasons of that significant absence. The analysis unfolds in the following way. After setting out the necessary terminological background, I present main results of the limited empirical study of selected CSR documents, in order to substantiate the claim that tax avoidance is a theme absent from the CSR programs in Poland. Then I put forward the contention that this commitment should be included in such programs, as prima facie justified, and address a selection of objections that can be raised to defeat this contention. Finally, in the last section of the paper, I briefly comment on possible reasons of this absence and show how they elucidate the nature of CSR.

Refine search results

Praktyka wdrażania CSR w polskich przedsiębiorstwach w opinii doradców

Misje wybranych banków z perspektywy koncepcji CSR

Corporate Social Resposonsibility w kontekście imperatywu kategorycznego Kanta

Market-based Approach in Shift from Linear Economy Towards Circular Economy Supported by Game Theory Analysis

Ocena atrakcyjności inwestycji w akcje spółek społecznie odpowiedzialnych na podstawie indeksu RECPECT

Korporacje transnarodowe a standardy CSR w zakresie ochrony środowiska

Filozoficzne trudności teorii interesariuszy

Tax Non-avoidance as a Missing Piece of the Puzzle in the CSR Agenda in Poland