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EN
In this paper are presented concept and idea of social responsibility of the organization (CSR - Corporate Social Responsibility) as sustainable action in the areas of: economy, ecology and ethics as well on the following levels: economic, legal, ethical and philanthropic. Reference was made also to international initiatives ordering in terms of CSR (eg Global Compact) where on a voluntary basis organizations are committed to conform to the accepted standards such as: human rights, labor standards, natural environment and countering corruption. Characterized also another standard of CSR which is the standard SA 8000, which is a set of rules and procedures protecting the fundamental rights of employees verifying the requirements of social responsibility needed to be met by the company. In the next part highlighted the problem of diversity and the necessity to consider the idea of social responsibility of the organization (CSR) concept of diversity
EN
The paper presents benefits resulting from the implementation of the Corporate Social Responsibility by observing guidelines included in ISO 26000:2010 standard according to the studies carried out by the Association Responsible Business Forum and KPMG an audit and advisory company. We presented the methodology of the studies undertaken by the organization mentioned above which analyzed the condition of the CSR in Poland. The same studies are carried out every year and special reports are drawn up based on their results which are described in detail together with a commentary comparing the current state of affairs with the previous year. The results of these measurements allow to check whether the CSR idea becomes more popular and more frequently applied and whether it brings measurable benefits both to the companies and their surroundings.(original abstract)
PL
Gospodarka modernizuje się w kontekście takich zjawisk jak: globalna polityka ekonomiczna, odpowiedzialność korporacyjna, komunikacja społeczna, innowacyjność i wiele innych. W świetle tego powstają pytania: czym jest rachunkowość korporacyjna, co to jest odpowiedzialność korporacyjna? Celem artykułu jest identyfikacja użyteczności raportowanych informacji, szczególnie w świetle odpowiedzialności korporacyjnej i z uwzględnieniem społecznej odpowiedzialności. W artykule udzielono odpowiedzi na te pytania na podstawie studiów literatury przedmiotu, obowiązujących regulacji prawnych oraz oceny raportów ponad 70 spółek korporacyjnych działających w Polsce.
EN
The context of the modern economy is, among others, global economic policy, corporate responsibility, social computing, enterprise learning, innovation, corporate globalization, etc. leading entities in the modern economy are transnational corporations. Against this background, the questions arise, what is the corporate accounting? What is corporate responsibility? or accounting (as a system of information and control) enables shareholders to effectively monitor the management decisions? The purpose of this article is to identify the usefulness of the information reporting, especially in the field of corporate responsibility, often equated with social responsibility. To answer the above questions formulated, the author examined the literature, regulations, and reports Polish corporations (corporate group bringing together 72 of the company capital).
PL
Od ponad dwóch dekad prowadzone są w Polsce debaty i badania dotyczące wdrażania przez biznes koncepcji społecznej odpowiedzialności. Jedną z ważnych kwestii będących przedmiotem badań jest odpowiedzialne i etyczne postępowanie przedsiębiorstw względem wszystkich współpracujących z nimi interesariuszami. Jak wskazują wyniki przeprowadzonych analiz, koncepcja społecznej odpowiedzialności nie stała się jednak standardem wśród przedsiębiorstw funkcjonujących w Polsce. Celem artykułu jest przedstawienie podstawowych założeń idei społecznej odpowiedzialności przedsiębiorstw oraz zaprezentowanie na podstawie przeprowadzonych badań empirycznych stanu włączenia się przedsiębiorstw działających na terenie Polski w koncepcję społecznej odpowiedzialności.
EN
For over two decades Poland has been witnessing various debates and studies related to the implementation of corporate social responsibility. One of the most important issues is the responsible and ethical conduct of enterprises towards all its clients and collaborators. Studies show however that the concept of CSR has not become a standard for Polish enterprises. The aim of the article is to present the basic premises of CSR and to indicate, basing on empirical studies, the extent to which CSR has been implemented in Poland.
PL
We współczesnym świecie niezwykle ważnym obszarem dla każdej organizacji jest działalność w zakresie społecznej odpowiedzialności. Działania te pozwalają nie tylko budować wizerunek organizacji, ale przekładają się na konkretne i wymierne efekty. Te zaś budują nie tylko sukces organizacji, ale też przynoszą wymierne korzyści dla społeczeństwa. Tak więc działania przedsiębiorstw w obszarze odpowiedzialnego biznesu to olbrzymi obszar do zapełnienia i pole do popisu dla solidnych i ambitnych organizacji.
EN
Activity within the domain of corporate social responsibility (CSR) is of utmost importance for any organization in the contemporary world. Such activity not only allows to build the image of the organization, but also they account for particular, measurable effects. Those effects not only stand for the success of the organization, but also give definite advantages for the society. Therefore the activities of organizations within the domain of corporate social responsibility form a vast area to fill and to act by thorough and ambitious organization.
EN
Analysis of the CSR practice in the energy sector in Poland is the main purpose of this paper. According to the UE requirements, customers' expectations and society's demands towards ecological process of energy production this sector needs to undertake particular CSR activities. The base of the presented examination is a multi-aspect approach to the CSR taking into account sociological, management and public relations perceptions of social responsibility. The article tries to find answers for the following questions: 1. How is corporate social responsibility practiced in the energy sector in Poland? 2. What activities are recognized as responsible in this sector? 3. Does practical approach to CSR in the energy sector have either compound or instrumental characteristic? To find out answers for the above questions companies fisting on the Warsaw Stock Exchange have been considered due to their CSR endeavors.
EN
Interest is growing in issues of corporate social responsibility. Th e need to develop this theory is raised not only by entrepreneurs themselves but also by a number of other parties to socio-economic life who aff ect functioning of businesses. Enterprises which have implemented CSR gain competitive advantage by improving their image. Contemporary buyers are driven not only by quality and price of a commodity but also by company reputation. In addition, fi rms realising CSR assumptions become popular, win awards and thereby attract new custom.(original abstract)
EN
The paper presents theoretical aspects related to the corporate social responsibility (CSR) concept and educational policy instruments as well as the current situation regarding the knowledge of CSR among different social groups. In addition, apractical way of efforts to promote responsible management education (PRME initiative - Principles for Responsible Management Education) is presented.
EN
Organizations increasingly find that adopt socially responsible forms of operation can influence on their market position. This paper aims to present how knowledge management processes can ehhance progress towards corporate social responsibility (CSR). Second part of the article describe the research was carried among employees of University of Economic in Katowice in 2013. The aim of research was to identify the level of corporate social responsibility recognition.
EN
The purpose of doing business is to multiply the value of the enterprise. The financial statements prepared in accordance with the Accounting Act or IFRS do not provide sufficient information about value creation for stakeholders. This task is fulfilled by, more and more often and willingly produced, report of Corporate Social Responsibility. This report not yet gained formal form and its scope and disclosed information depends only on the enterprise.
EN
The purpose of this article is to identify the role of the cost of health and safety in the accounting policy of social responsibility. Methodological base for the discussion was a literature analysis as well as a study of good practice on the example of companies that prepare reports on social responsibility.
PL
Szczególnym rodzajem firm działających współcześnie na polskim rynku są publiczne i niepubliczne podmioty lecznicze. Podejmują one rywalizację o pacjenta, starając się optymalizować ofertę produktową oraz angażując się w działania budujące ich pozycję i wizerunek na rynku, które do niedawna podejmowały tylko firmy komercyjne. Wykorzystują do tego najczęściej narzędzia promocji, w tym public relations. Coraz częściej jednak duże firmy branży medycznej deklarują także realizację strategii społecznej odpowiedzialności. Powstaje jednak pytanie, czy faktycznie podmioty te realizują strategię CSR, czy „tylko” prowadzą różnorodne kampanie PR. Prezentowany artykuł będzie próbą odpowiedzi na to pytanie.
EN
A special type of companies operating on the Polish market today are public and non-public healthcare entities. They participate in the competition for the patient, trying to optimize the range of products and engaging in activities that build their position and image on the market in ways that were just until recently used by companies conducting purely commercial activity. They use for this mostly promotional tools, including Public Relation. Increasingly, however, large companies the medical industry declare the implementation of the strategy of social responsibility. But the question arises whether in fact these entities implement CSR strategy, or “just” run a variety of PR campaigns. The present article will attempt to answer this question.
EN
The aim of this article is a presentation of using new media for a promotion of university social responsibility (USR) in Poland and another countries. The first part of the article contents arguments for including USR in a university strategy, the main elements of USR and same examples of university missions, visions and strategies which include social responsibility goals. The new media, another CSR instruments and university good practices in communication about social responsibility are presented in the second part of this article as a opportunity for polish universities.
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