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Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review

100%
Zarzycka E., Krasodomska J., Dobija D.
Central European Management Journal
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2021
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vol. 29(1)
112-135
EN
Purpose: The goal of the article is to systematize the literature related to the role of stakeholder engagement in corporate social practices and related disclosures by identifying the main theoretical lenses, research methods, and topics undertaken by authors of articles under scrutiny. Design/Methodology/Approach: The article systematically reviews and discusses existing studies in the area of management, social and environmental accounting, intellectual capital, ethics, and accounting. We identify and subsequently analyze 68 articles published over the years 2010–2020. Findings: According to the study findings, stakeholder theory is most often used as a theoretical background. The survey is the most popular research method, while stakeholder engagement in social practices is the most common research problem investigated by the articles’ authors. Corporate stakeholders’ communication on social media is a new topic that emerged in the literature in the studied period. Research Limitations/Implications: Our analysis is restricted to articles published in journals included in the ABDC Journal Quality List that are ranked B, A, and A* in a 10-years period. Practical Implications: The article’s findings may be useful for researchers and practitioners who deal with corporate social practices, disclosures, and stakeholders’ roles in these processes. Originality/Value: The paper offers an up-to-date literature review, identifies the main themes, research gaps, and provides relevant guidance for future research.
2

Koostöö ja konkurents tööstuspärandil põhinevas turismis Ida-Virumaal

86%
Saara M., Anu P.
Mäetagused
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2022
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vol. 84
53-84
EN
The Ida-Viru County in northeast Estonia possesses a range of tangible and intangible heritage from the 19th and 20th centuries. Especially noteworthy are the textile and oil shale industries as they have used vast amounts of resources and space for their production in the past one hundred years. The new century has witnessed the textile industry being closed down and in the wake of the European green transition, the oil shale industry is facing a significant reduction as well. For economic diversification purposes, Ida-Viru has begun to promote itself since 2017 as an adventure tourism region, combining its sandy beaches and vast forests and mires with post-industrial entertainment. Studies on a local and national scale have emphasised the potential of industrial heritage tourism in Ida-Viru County, which can only be realised in collaboration and through proper mapping, assessment and promotion of industrial heritage by relevant specialists in consultation with local stakeholders. At the same time, policy documents and strategies still rarely feature industrial heritage tourism. Rather, buildings and architecture have been referred to as cultural and historical heritage, and post-industrial landscapes have been considered as adventure tourism objects. This article examines the practical implications that the existing heritage-led initiatives are facing while working towards the reanimation of post-industrial spaces, with a special focus on large sites. Interviews conducted with the directors, CEOs and PR managers of such initiatives reveal that it is generally agreed that domestic tourism alone cannot support industrial tourism in Estonia and it is necessary to increase both regional thematic collaboration and develop international networks and visibility. However, the potential of industrial tourism is still often latent or in development, hindered by differences in the agendas and funding of the initiatives, lack of trust and interest in industrial tourism from investors and the active industry, community scepticism and hope for re-industrialisation – those are the issues which are here further exemplified and analysed.
3
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Zastosowanie koncepcji interesariuszy w praktyce projektu

72%
Grucza B., Kapuściński A.
Przedsiębiorstwo we współczesnej gospodarce - teoria i praktyka
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2018
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vol. 3
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issue 26
21-32
EN
The article presents the conclusions drawn from the analysis of one of the recently completed and largest public-sector merger projects in Poland – the liquidation of the Agricultural Market Agency and the Agricultural Property Agency and the assumption of their tasks by the Agency for Restructuring and Modernization of Agriculture and the National Center for Agricultural Support. The project aim was to reduce the number of institutions, limiting the costs of their operation and improving the quality of services for beneficiaries and contractors. The project ended on September 1, 2017, involving thousands of employees on each agency’s side, requiring changes to the organization’s off-site organization across the country, and involved several hundred accredited processes that had to be continued to meet the European Commission’s requirements. Since September 1, 2017 the Agency for Restructuring and Modernization of Agriculture has become the sole paying agency for the EU Common Agricultural Policy in Poland and the largest agency of its kind in Europe. The article attempts to evaluate the implementation of the project from the perspective of the Agency for Restructuring and Modernization of Agriculture, in the context of proper relations with stakeholders and their appropriate involvement in the project.
PL
W literaturze przedmiotu trudno wskazać aktualne przykłady złożonych przedsięwzięć realizowanych w sferze publicznej w Polsce, które stanowiłyby egzemplifikację zastosowania teorii interesariuszy w praktyce życia gospodarczego. Artykuł prezentuje wnioski płynące z analizy jednego z ostatnio zakończonych i największych projektów fuzji organizacyjnej w sferze publicznej w Polsce – likwidacji Agencji Rynku Rolnego i Agencji Nieruchomości Rolnych oraz przejęcia ich zadań przez Agencję Restrukturyzacji i Modernizacji Rolnictwa i Krajowy Ośrodek Wsparcia Rolnictwa. Wprowadzenie zmian systemowych miało na celu zmniejszenie liczby instytucji, ograniczenie kosztów ich funkcjonowania oraz poprawę jakości obsługi beneficjentów i kontrahentów. Przedsięwzięcie to zakończyło się 1 września 2017 r., angażowało tysiące pracowników po stronie każdej z agencji, wymagało zmian w strukturze terenowej organizacji w całym kraju i dotyczyło kilkuset akredytowanych procesów, które w sposób nieprzerwany musiały być realizowane aby spełnić wymagania Komisji Europejskiej. Od 1 września 2017 r. Agencja Restrukturyzacji i Modernizacji Rolnictwa stała się jedyną agencją płatniczą dla Wspólnej Polityki Rolnej UE w Polsce i największą agencją tego typu w Europie. Dzięki badaniom literaturowym, połączeniu obserwacji uczestniczącej autorów w konkretnym case study, atykuł stanowi próbę oceny wdrożenia omawianego projektu właśnie z perspektywy ARiMR na tle koncepcji właściwego kształtowania relacji z interesariuszami i odpowiedniego angażowania ich w projekt.
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