Search results - CEJSH

1

Eco-Labelling as a Tool of CSR: Opportunities and Threats

100%

Gołaszewska-Kaczan U., Kruk M., Śleszyńska-Świderska A.

Optimum. Studia Ekonomiczne

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2015

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vol. 5(77)

EN

Corporate Social Responsibility is a concept which, although it is developing for many years, it is constantly improved in both terms – theoretical and practical. In theory area are creating new definitions and new areas for action shots and in practice area are sought new instruments that could be used in pro-social activities. In this way, more and more expanding a set of tools that are available for socially responsible companies. In this article will be discuss the eco-labeling, which is an instrument belonging to the traditional set of activities in the framework of CSR. Eco-labeling is relatively poorly described issue in literature. In practical area, we can also find deficiencies. Analyzing the areas of corporate social responsibility calculated by ISO 26000, eco-labeling can be included into the area of the environment, fair operating practices and consumer issues. This shows how multi-dimensional issue is the use of eco-labeling. This fact creates the possibility of assessing this practices of different points of view - companies , consumers and the environment. The purpose of this article is to identify opportunities and risks associated with the use of ecolabelling as a tool of CSR. In this article the authors will show that the activity in the area of eco-labeling not only builds the image of a socially responsible company, but also translates to specific business benefits. In addition, the authors will attempt to assess the proportion of customers for products marked with eco-labeling. Analysis of the problem will be based on the available literature in the field of corporate social responsibility, marketing, sustainable development and environmental protection.

2

Проблема общественной динамики как незадействованного потенциала социальной ответственности субъектов экономики

100%

Забрудский А. В.

Społeczeństwo i Edukacja. Międzynarodowe Studia Humanistyczne

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2012

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issue 2

563-569

EN

The author addresses current and important issues of corporate social responsibility. The current situation in this respect is limited economic growth and social development. The author calls for concrete steps to be taken to improve the situation.

3

Public Organizations in the Context of Corporate Social Responsibility

100%

Krukowski K.

Equilibrium. Quarterly Journal of Economics and Economic Policy

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2011

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vol. 6

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issue 4

EN

The debate on corporate responsibility is permeating increasingly to the public sector. The aim of the present work is to discuss possible implications of CSR concepts that could be observed in public organizations. It follows from the research conducted that public organizations are familiarized with the principles of corporate social responsibility and in the majority of cases possess accepted standards of applying them

4

Znaczenie koncepcji społecznej odpowiedzialności biznesu (CSR) w kreowaniu wartości przedsiębiorstwa

100%

Gołembski M., Wojtkowiak G., Uniwersytet Ekonomiczny w Poznaniu K. Z. i. A. Z. P., Uniwersytet Ekonomiczny w Poznaniu K. Z. i. A. Z. P.

Acta Universitatis Lodziensis. Folia Oeconomica

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2013

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vol. 278

EN

In recent years, more and more interest (in view of building long-term value) of companies both large and those in the SME sector, has the concept of corporate social responsibility (CSR). The article attempts to identify the concept of CSR as a tool to build long-term value of the company. This text presents the results of empirical research on the level of business awareness of corporate social responsibility and performance and expected benefits of implementing CSR.

5

Cechy kultury organizacyjnej warunkujące podejmowanie działań pozabiznesowych

100%

Olszewska M.

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2014

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vol. 17

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issue 3

75-90

EN

Adam Noga, in his review of the theory of entrepreneurship, distinguishes 24 different types of goals which make entrepreneurs establish, run and develop their enterprises. He emphasizes that the maximization of profits, sales volume, satisfactory profits, flow and value were the goals enterprises strived for until the 1970’s. However, entrepreneurship, according to Noga, consists of discovering new targets and objectives which accompany the process of enterprise creation and development, including the growth in the usefulness of human, intellectual and social assets. In order to meet such expectations, appropriate social and or-ganizational conditions need to be ensured. One of these essential conditions is a suitable organizational culture, to a large extent depending on the owners and top rank managers, which con-firms that, today, growth is determined by social capital, human capital, man-agement and organizational culture. This subject is important both from the scientific and practical point of view. It shows that when it comes to management, economy lacks knowledge concerning the cultural context, as well as knowledge related to the assessment of social welfare, in which too little attention is paid to the qualitative elements of social and economic development. The aim of this paper is to answer the ques-tion whether an organizational culture which facilitates undertaking non-business activities exists. In order to answer this question, the notions of non-business activities and organizational culture have been defined. Characteristic features of an organizational culture have been presented and the culture which theoretically facilitates undertaking non-business activities has been indicated. In the empirical part, the theoretical assumptions have been verified and an organizational culture which attempts to achieve not only business goals has been identified.

6

Fundacje korporacyjne w Polsce

100%

Gołaszewska-Kaczan U.

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2014

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vol. 17

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issue 3

65-73

EN

Corporate foundations are structures created by companies to conduct socially responsible activities. They are intended to make these activities more profes-sional, better organised and coordinated. The foundations can also serve as a way of creating a positive image of a firm. The aim of the article is to present this form of business activity through illustrating the basic characteristics of corpo-rate foundations and the issues connected with operating them in Poland.

7

THE LGBT COMMUNITY AS A STAKEHOLDER IN COMMUNICATING CORPORATE SOCIAL RESPONSIBILITY: AN ANALYSIS OF SELECTED CASE STUDIES

87%

Szyndlar M., Wąsikiewicz-Firlej E.

Scripta Neophilologica Posnaniensia

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2019

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vol. 19

191-221

PL

Corporate Social Responsibility (CSR) has become an indispensable element of corporate communication. Engagement in social initiatives enables companies to stabilise their positive image, present their values and communicate with stakeholders. Although in recent years the LGBT community has more and more frequently been the addressee of such corporate actions, this theme has rarely been explored by scholars. The present paper aims to investigate how corporate initiatives related to CSR are communicated to the LGBT community as one of the corporate stakeholders. Due to the scarcity of subsequent research, the current qualitative study is of an explorative character and has taken the form of a case study. Three brands renown for addressing the LGBT community, i.e. Ben and Jerry’s, Levi’s and Absolut Vodka, have been selected for the study, which analyses the relevant communication practices. The study primarily aims to specify the image of the LBGT community emerging from the campaigns analysed and to identify the communication channels and tools applied. Additionally, it also attempts to scrutinise the outcomes of these activities and their impact on corporate reputation as well as the perception of the LGBT community in a wider social context.

8

Oczekiwania interesariuszy wobec społecznej odpowiedzialności przedsiębiorstw

85%

Nieradzik D.

Organizacja i Zarządzanie : kwartalnik naukowy

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2017

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vol. nr 1

119--130

PL

W artykule przedstawiono zagadnienie interesariuszy jako istoty społecznej odpowiedzialności biznesu. Omówiono zarys koncepcji, a także drogę rozwoju odpowiedzialności biznesu w Polsce. Studia literatury przedmiotu i własne obserwacje autorki pozwoliły na zidentyfikowanie najważniejszych interesariuszy oraz oczekiwań względem przedsiębiorstwa.

EN

The article presents the issue of the stakeholders as the essence of corporate social responsibility. The author discussed outline of the concept and schedule of development of business responsibility in Poland. By researching subject resources and the author’s own observations, it highlights the most important division of stakeholders and the expectation of the company.

9

Practice and Theory of the Corporate Social Responsibility Applied within the Process of Public Administration Management

80%

Bendová Š., Dana W.

Littera Scripta

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2009

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vol. 2

69-77

EN

Corporate Social Responsibility (CSR) has become an integrated part of strategic planning and management of every company. It interferes with the company environment, quality of life of their employees and customers, relations with partners from both profit and non-profit sectors, and so it concerns all participating parties - stakeholders. Corporate Social Responsibility and its principles are determined especially to companies, which wish to be permanently established in the framework of the local community, and which are devoted to become respected partners and neighbours. Essentially, even institutions of state and public administration belong to this range, as every one of us contributes to their financing.

10

Społeczna odpowiedzialność biznesu w świetle analizy zawartości raportów niefinansowych spółek makrosektora produkcja przemysłowa i budowlano-montażowa

80%

Skoczylas W.

Zeszyty Teoretyczne Rachunkowości

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2019

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issue 103(159)

169-182

PL

Wobec dokonujących się dynamicznych zmian społecznych i w środowisku naturalnym bardziej niż kiedykolwiek liczy się społeczny wymiar działalności wzmocniony odpowiedzialnością i zaangażowaniem. Odpowiedzialność tak rozumiana to coś innego niż chciwość, filantropia czy marketing (Rojek- -Nowosielska, 2017). Konsekwencją tego jest budowa relacji partnerskich oparta na komunikacji między organizacją a istotnymi interesariuszami, wpisanie inicjatyw społecznych i dotyczących ochrony środowiska do strategii przedsiębiorstwa i ich realizacja. Przejrzystej komunikacji służą zapisy dyrektywy Parlamentu Europejskiego i Rady 2014/95/UE i ich transpozycja poprzez zmianę ustawy o rachunkowości wprowadzające w stosunku do zdefiniowanej grupy podmiotów obowiązek raportowania niefinansowego. Celem artykułu jest identyfikacja i ocena realizowanych strategii społecznej odpowiedzialności przedsiębiorstw na podstawie wskaźników profilowych i szczegółowych prezentowanych w raportach niefinansowych spółek makrosektora 400: produkcja przemysłowa i budowlano-montażowa, sporządzonych według standardu GRI 4 za 2017 rok. Przedmiotem badania były wyodrębnione oświadczenia w sprawozdaniu z działalności lub odrębne sprawozdania 14 spółek spełniających wymóg porównywalności. W badaniach wykorzystano metodę analizy literatury, metodę dedukcji, porównawczą analizę wskaźników struktury raportowanych przez badane spółki i wskaźników struktury standardu GRI 4 oraz wskaźniki natężenia. Wyniki przeprowadzonej analizy potwierdziły wartość poznawczą raportów niefinansowych w ocenie realizacji strategii zrównoważonego rozwoju przez wszystkich interesariuszy. Pokazały jednak potrzebę doskonalenia zawartości tych raportów, a w tym szerszej publikacji wskaźników szczegółowych, ilościowych, wyprzedzających i ich wzajemnego powiązania.

EN

In the situation of dynamic changes in society and in the natural environment, the social dimension of activity, Guided by responsibility and commitment, matters more than ever before. Responsibility understood in this way is something other than greed, philanthropy or marketing. (Rojek-Nowosielska, 2017) . The consequence of this is building partner relationships based on communication between the organization and relevant stakeholders, and inclusion of social and environmental initiatives into the company's strategy and their implementation. Transparent communication is promoted by the provisions of the Directive of the European Parliament and of the Council 2014/95 / EU and their transposition through amendment of the Accounting Act, introducing the obligation of non-financial reporting for a defined group of entities. The aim of the article is to identify and evaluate the corporate social responsibility strategies implemented on the basis of profile and detailed indicators presented in non-financial reports of companies of macro-sector 400: industrial and construction-assembly production, prepared according to the GRI 4 standard for 2017. The study included analysis of selected statements in reports on operations or separate reports of 14 companies that met the requirement of comparability. The research methods used include literature analysis, deduction, comparative analysis of structure indicators reported by the examined companies and GRI 4 structure indicators as well as indicators of intensity. The results of the conducted analysis confirmed the cognitive value of non-financial reports in assessing the implementation of the sustainable development strategy by all stakeholders. However, they showed the need to improve the content of these reports, including the wider publication of detailed, quantitative and leading indicators, and their interrelationship.

11

Społeczna odpowiedzialność przedsiębiorstw a ogólnoświatowy kryzys zaufania w okresie dekoniunktury

80%

Świeszczak K., Ziemba M.

Pieniądze i Więź

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2012

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vol. 15

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issue 3(56)

7-16

EN

Every year more companies engage in activities associated with corporate social responsibility. This is an issue particularly relevant in the context of crisis, when the continued existence of many companies is threatened. The purpose of this article is to present the issue of corporate social responsibility and pay attention to aspects of the relationship between businesses and their stakeholders, especially the trust during the global financial crisis.

12

Corporate social responsibility reporting - necessity or fashion

80%

Świątek W.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2018

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issue 4

59-64

EN

The current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions. This study attempts to present corporate social responsibility reports as an element reducing the so-called gap in value between the book value and market value of enterprises. The benefits and threats resulting from reporting social attitudes and their impact on the perception of the company by stakeholders are also presented.

13

Examination of General Managers Individual Values Related to CSR Among Hungarian Small Organizations

80%

Benedek A., Takács I., Takács-György K.

Optimum. Studia Ekonomiczne

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2015

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vol. 6(78)

EN

More and more corporations , both multinationals and SMEs, decide that during their business activities they take into consideration such strict social and environmental aspects that are beyond the rules and requirements of the country they operate in. One of its reasons is that the corporate decisions have impacts not only on the immediate environment but also on the whole society. The present study examines and reveals the value priorities of the chief executives and the impact of those on CSR among Hungarian small and medium enterprises. The study also represents the value of the sample. The results of the primary research reveals that the value preferences of the general managers have their impact on the CSR activities of the company and hence certain main values of the individual determine the practice of the CSR. Those leaders who can be characterised by goodwill and universalism are more concerned with CSR and it is clearly shown in their CSR activities. In the examined Hungarian sample a group of leaders (25%) could be distinguished who consider CSR as a competitive advantage. These leaders are considered to be leaders with modern CSR viewpoint. They are committed to CSR and implement the modern CSR approach into practice, into the strategy of the corporation and into their activity and guide their organisation along these aspects.

14

Społeczna odpowiedzialność biznesu jako narzędzie motywowania pracowników na przykładzie sieci franczyzowej Galileusz

80%

Żychlewicz M.

Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne

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2015

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vol. 2(22)

17-25

EN

The article consists of two parts - theoretical and empirical. This first hypothesis proves that the strategic implementation of the concept of corporate social responsibility affects the motivation to work. Its verification was carried out by analyzing the Polish and foreign literature and the results of the latest research on the benefits derived from the use of strategic CSR by Polish companies. The empirical part of the paper while confirms the hypothesis that the implementation of the concept of corporate social responsibility, increases employee motivation of Galileo franchise network. Its main objective is to develop recommendations for the implementation of the concept of corporate social responsibility by the company to build the motivation of its employees. Also adopted four specific objectives. This first is to identify the knowledge of the concept of corporate social responsibility and its perception by the employees of the system. Another specific objective is to indicate errors by its owners prevent build motivation of employees through the implementation of CSR. It was also trying to identify areas and specific actions in the field of corporate social responsibility affect the growth of the brand Galileo employee motivation. These objectives are achieved by means of a survey conducted on a sample of employees network.

15

Rachunkowość społeczna w świetle badań polskich autorów

80%

Biadacz R.

Zeszyty Teoretyczne Rachunkowości

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2017

|

issue 94(150)

23-42

PL

Celem artykułu jest prezentacja istoty i przesłanek rachunkowości społecznej w świetle badań polskich autorów. Ze względu na to, że pierwotnie rachunkowość społeczna rozwinęła się jako dyscyplina statystyczno-ekonomiczna, wykorzystywana w celu ujmowania procesów gospodarczych w skali makroekonomicznej, a dopiero pod koniec lat 70. XX w. wraz ze wzrostem znaczenia idei społecznej odpowiedzialności biznesu powstała rachunkowość społeczna w ujęciu mikro, w artykule przeprowadzono odrębnie rozważania dotyczące istoty i rozwoju rachunkowości społecznej w ujęciu makro- i mikroekonomicznym. Z przeprowadzonej analizy wynika, że badania nad rozwojem rachunkowości społecznej w skali makroekonomicznej prowadzili w Polsce powojennej T. Peche i Z. Kowalczyk. Rachunkowość społecznej odpowiedzialności (zwana również rachunkowością społeczną) w ujęciu mikro była natomiast przedmiotem rozważań począwszy od lat 80. XX wieku. Do pierwszych publikacji poświęconych temu zagadnieniu należą prace Z. Jaglińskiej, J. Wołkowskiego, A. Jarugowej i E. Burzymowej, natomiast w ostatnich latach wraz ze wzrostem zainteresowania społeczną odpowiedzialnością biznesu i rolą, jaką ma do spełnienia w tym wymiarze rachunkowość, liczba publikacji w tym zakresie znacząco wzrasta. Jako metodę badawczą zastosowano przegląd i analizę treści rozważań i opinii autorów wybranych pozycji z krajowej literatury przedmiotu. Z artykułu wynika, że rozważania nad społeczną rachunkowością zarówno w ujęciu makro, jak i mikro nie są koncepcją nowatorską i były prowadzone już od lat 80. XX w.

EN

The aim of the article is to present the essence and prerequisites of social accounting in the light of Polish authors' research. Initially, social accounting developed as a statistical-economic discipline used to capture economic processes on a macroeconomic scale. Social accounting in the micro scale became popular in the late 1970s with the increasing importance of corporate social responsibility. Therefore, the author decided to separate considerations on the essence and development of social accounting in macro- and microeconomic contexts in the article. The analysis shows that studies on the development of social accounting on the macroeconomic scale were conducted in post-war Poland by Peche and Kowalczyk. Accounting of social responsibility (also referred to as social accounting) in micro terms has been discussed since the 1980s. The first publications concerning this issue include works by Jaglińska, Wołkowski, Jarugowa, and Burzymowa. In recent years, the number of publications in this field has significantly increased with the growing interest in corporate social responsibility and the role it has to fulfill in this dimension. As a research method, a review and analysis of the contents of the deliberations and opinions of the authors of selected items from the national literature of the subject have been used. The article points out that the consideration of social accounting, both in macro and micro terms, is not an innovative concept and has been running since the 1980s.

16

Marketing społecznie zaangażowany jako narzędzie kreowania korzyści dla organizacji non-profit i for-profit

80%

Codogni I.

Prakseologia

|

2012

|

issue 153

281-296

EN

Cause-related marketing (CRM) is a corporate social responsibility tool that is gaining popularity among companies. Cooperation between for-proﬁt and non-proﬁt organizations is mutually beneﬁcial it enhances the image of one of the parties involved while providing the other party with means for ﬁnancing their activity. The aim of this paper is to assess the effectiveness of CRM as a tool for enhancing the competitiveness and to determine the factors determining this effectiveness. The paper is a literature review including deﬁnition, external drivers of propagation of CRM and the review of available results of empirical studies of CRM effectiveness. The main propositions of the paper: a) CRM is an effective tool for enhancing the company competitiveness; b) The rising popularity of CRM arises from the expectations of stakeholders; c) The factors of effectiveness of CRM can be deﬁned. The propositions have been veriﬁed with the use of empirical data available in the literature. The data supports the propositions that CRM inﬂuences elements of competitiveness like brand image, customer loyalty and market results. The studies of stakeholders’ expectations indicate that they exert pressure on companies to follow the principles of corporate social responsibility. The identiﬁed and empirically conﬁrmed factors inﬂuencing the effectiveness of CRM include strategic ﬁt between the focal company and their non-proﬁt partner organization, duration of the campaign, product type and the gender of the target group.

17

Corporate social responsibility of companies operating in the Lublin Voivodeship

80%

Bojar E., Kwietniewska M.

Organizacja i Zarządzanie : kwartalnik naukowy

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2012

|

vol. nr 3

7--22

EN

In the globalized era, the world economy is facing many challenges resulting from deterioration of the environment, financial crises, and deepening of social inequalities. Human activities, including business activity, are leading the world to the limits of growth. Emerging challenges raise the need for in-depth research on how businesses follow and incorporate the CSR principles into their dayto-day operations, both globally and locally. The purpose of this paper is to present a study of the awareness and applications of corporate social responsibility principles in companies operating in the Lublin Voivodeship.

PL

W dobie globalizacji gospodarka światowa staje w obliczu wielu wyzwań, związanych z pogorszeniem stanu środowiska naturalnego, kryzysów finansowych oraz pogłębianiem nierówności społecznych. To działalność człowieka, między innymi przedsiębiorstw, doprowadza nasz świat do granic wzrostu. Wobec tych wyzwań, celowe staje się badanie stosowania zasad CSR przez przedsiębiorstwa zarówno na poziomie globalnym, jak i lokalnym. Niniejszy artykuł prezentuje wyniki badań, dotyczące świadomości pracowników i pracodawców na temat społecznej odpowiedzialności przedsiębiorstw w regionie lubelskim.

18

Przykład oceny efektywności wybranych społecznie odpowiedzialnych organizacji – podejście DEA

80%

Fura B.

Przedsiębiorstwo i Region

|

2017

|

issue 9

102-109

EN

The article presents research results on the assessment of an efficiency of selected socially responsible organizations. The key of selection of entities for the research was Respect index introduced by the Warsaw Stock Exchange. Of the 25 organizations included in the index for the analysis organizations from the banking sector were selected. Efficiency assessment was made using DEA method with an application of input oriented CCR model. In the research, the input was represented by the level of employment (in persons), and the result was represented by an amount of loans and advances (in thous. zl). Apart from the division of banks into efficient and inefficient, for inefficient banks, optimal technologies were defined. These banks in order to improve their efficiency should decrease the level of employment. This applies in particular to Bank Handlowy in Warsaw, where the current result in the form of loans and advances could be reached by about 50% lower input.

19

Presentation of social responsibility in exporters’ missions

80%

Czubała A.

Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie

|

2010

|

issue 2(16)

29-37

EN

Social responsibility means that an enterprise voluntarily takes into account the ethical, social and ecological dimension in its economic operations and relations with all the interest groups. An important and pragmatic sign of social responsibility is recognising social commitment as a significant distinguisher of an enterprise’s identity, an element of its mission, accepted values and principles. The article presents the results of a review and mission content evaluation of 100 biggest Polish exporters, uploaded to their www sites.

PL

Społeczna odpowiedzialność polega na dobrowolnym uwzględnianiu przez przedsiębiorstwa wymiaru etycznego, społecznego i ekologicznego w ich ekonomicznych działaniach oraz w relacjach ze wszystkimi interesariuszami. Ważnym, pragmatycznym jej przejawem jest uznanie społecznego zaangażowania za ważny wyróżnik tożsamości przedsiębiorstwa, element jego misji, uznawanych wartości i zasad. W artykule przedstawiono wyniki przeglądu i oceny treści misji 100 największych polskich eksporterów zamieszczonych na ich stronach www.

20

Raportowanie społecznej odpowiedzialności firm jako instrument public relations

80%

Lewicka-Strzałecka A.

Prakseologia

|

2008

|

issue 148

185-197

EN

More and more firms voluntarily announce the reports in which they present data going beyond the standard information required by law. Such reports tend to become an important instrument of public relations of the firms. As it is a new one many doubts and dilemmas appear, starting from the purposefulness and efficiency of the report and ending at the technical details connected with its preparation. Some of them are presented and analysed in the paper.

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