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EN
The purpose of this article is to analyze the relationship between the concept of intellectual capital (IC) and the idea of corporate social responsibility (CSR). The common theoretical background of both approaches and their mutual influence was underlined. The necessity of convergence of these two concepts by the inclusion of information on IC to CSR report in order to create one integrated set of information was emphasized.
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Wszechobecna nieodpowiedzialność i chaos informacyjny

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PL
W dzisiejszych czasach, większość przedsiębiorstw chce być postrzegana jako firma społecznie odpowiedzialna. Niestety, w wielu przypadkach prawdziwe oblicze prowadzonych przez przedsiębiorstwa działań zupełnie mija się z koncepcją CSR. Istotny staje się jedynie wizerunek firmy. W konsekwencji, społeczeństwo ma problem z weryfikacją informacji i panuje wszechobecny chaos.
EN
Nowadays, most companies want to be seen as socially responsible. Unfortunately, in many cases the true face of activities conducted by a company completely misses the CSR point: only the company image becomes significant. As a result, society has a problem with the verification of information and there is omnipresent chaos.
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, lead the world to the limits of growth. In the past, missions of many companies were focused on generating profits for their owners rather than on other issues, such as social and environmental matters. Today, more and more often the questions associated with responsibilities of businesses and sustainable development are raised and discussed in the context of national economies as a whole, rather than individual enterprises exclusively. Corporate social responsibility is voluntary. For marketing reasons many companies regard CSR as part of their PR strategies exclusively. Emerging challenges raise the need for in-depth research on how businesses follow and incorporate the CSR principles into their day-to-day operations, both globally and locally. The purpose of this paper is to present a study of awareness and applications of corporate social responsibility principles in SMEs companies operating in Lublin Voivodeship.
EN
Corporate social responsibility is a concept that many organizations find interesting and try to implement. It can be said that Polish firms have already consolidated it. We can also observe the evaluation of approaches to CSR: from individual charities to development of deliberate strategies. However, Polish companies stand out in comparison to the global market in terms of measuring the effectiveness of social engagement and social responsibility. The paper presents the results of the survey conducted among SMEs in the region of Czestochowa. The purpose of this article is to introduce tools for measuring the effectiveness of CSR actions, focusing on London Benchmarking Group model. The paper shows examples of CSR activities' indicators as well.
EN
Car production is a kind of activity that affects environment, society and global economy to a large degree. The most negative impact can be observed in the first of mentioned fields. Every day automotive companies consume big amount of energy and resources. What is more, their final products are considered as one of the main pollution sources. Nevertheless many car producers made effort to minimize negative external effects of their businesses. Year by year various CSR classifications and rankings showed that those efforts were resultful but Volkswagen emissions scandal and anti-diesel lobby shed new light on car industry in the terms of CSR. The aim of the article is to review CSR activities undertaken by Audi AG. Literature review and report analysis performed within the case study shows that the company is active in the field of ecology, society and corporate governance. In many terms Audi AG can be considered as the one of global CSR leaders. It is characterized by wide range of long term initiatives, high employee satisfaction and constant dialogue with stakeholders. On the other hand Audi AG can not be seen as a responsible company in the light of misleading customers to raise sales volume. (original abstract)
PL
Artykuł nawiązuje do problematyki dostępności usług pocztowych dla osób z niepełnosprawnością w aspekcie społecznej odpowiedzialności publicznego operatora pocztowego. W opracowaniu przedstawiono podstawowe definicje i założenia koncepcji społecznej odpowiedzialności biznesu. Przybliżono regulacje dotyczące dostosowania placówek do potrzeb osób niepełnosprawnych. Opisano również rozwiązania, jakie Poczta Polska S.A. wdrożyła w celu ułatwienia konsumentom niepełnosprawnym korzystanie z usług pocztowych.
EN
The article refers to the problem of the accessibility of postal services for people with disabilities in terms of social responsibility of the public postal operator. The paper presents basic definitions and assumptions of the concept of Corporate Social Responsibility. Article introduces regulations concerning the adjustment of post offices to the needs of people with disabilities. Furthermore, it describes certain solutions that Poczta Polska has implemented in order to facilitate consumers with disabilities to use postal services. Author of the publication has also made the assessment whether the facilities for access to postal services are a sign of a real commitment of postal operator in Corporate Social Responsibility or they are the results of legal obligations.
EN
The purpose of this study is to identify the patterns of Corporate Social Responsibility (CSR) activities, in adverse economic circumstances, so as to understand the importance ascribed by the companies to each of their stakeholders. Prior research on stakeholder salience has looked into various issues related to the relative attention given to corporate stakeholders by management, however, none has examined what this relationship looks like following a prolonged economic crisis. We investigate the activities of CSR in Greece, examining how companies spend their CSR resources in a depressed economy, studying the respective activity patterns of the companies listed on the Athens Stock Exchange (ASE). Content analysis is used, thoroughly examining all public data available on the internet from 175 companies. The study includes data reported in 2014, collected at the end of 2015. Our results demonstrate that, the most popular CSR activities related to the human resources and the least practiced were the society and environment related ones. The findings show concern for the employees of the companies and their morale, superseding the interest for the other stakeholder categories in spite of the crisis and the soaring unemployment rate. Moreover, a significant divergence emerged between the CSR programs of the various industries. This indicates that for reasons unbeknownst to us, companies are placing less emphasis on consumers, environment and the society and tend to cater to the needs of their internal constituents. (original abstract)
PL
Przedsiębiorstwa postrzegane jako społecznie odpowiedzialne powinny informować swoich interesariuszy o działaniach podejmowanych w obszarach: ekonomicznym, społecznym i środowiskowym. Podstawowym narzędziem komunikacji społecznej odpowiedzialności biznesu jest publikacja danych CSR. Zgodnie z wytycznymi Global Reporting Initiative, podstawowym celem raportowania danych CSR jest przyczynienie się do dialogu z interesariuszami, który wpływa na decyzje i zachowania zarówno organizacji, jak i jej interesariuszy. Czynnikiem budującym zaufanie interesariuszy do informacji zawartych w raportach społecznych jest poddanie ich zewnętrznej weryfikacji. Zewnętrzny audytor, sprawdzając wiarygodność raportowanych danych, uwiarygadnia te dane i potwierdza, iż są one rzetelne i mogą być podstawą podejmowania decyzji. Celem artykułu jest przedstawienie stosowanej w polskich przedsiębiorstwach praktyki dotyczącej zewnętrznej weryfikacji danych CSR i jej wpływu na treść publikowanych informacji. Wyniki wskazują, iż większość respondentów poddaje swoje dane pozafinansowe niezależnej, zewnętrznej weryfikacji. Najczęściej wybierane firmy do weryfikacji danych CSR to firmy audytorskie i GRI.
EN
Companies perceived as socially responsible should inform their stakeholders about their activities undertaken within economic, social and environmental areas. The major communication tool of corporate social responsibility is publishing CSR reports. According to the guidelines of the Global Reporting Initiative, the primary purpose of CSR reports is to contribute to the development of the dialogue with stakeholders, which impacts decisions and behaviours of both the organization and its stakeholders. The factor fostering stakeholder confidence to the information contained in public reports is submitting them to external verification. The external auditor checks the reliability of the reported data, approves this data and confirms that they are reliable and can be the basis for decision-making. This article presents the practice of Polish companies in the area of external verification of CSR reports and the impact of this verification on the content of information published. The results show that the majority of our respondents submit their nonfinancial data to external verification. The most frequently chosen companies that verify those data are auditing companies and GRI.
PL
Artykuł dotyczy problematyki związanej z koncepcją społecznej odpowiedzialności organizacji w polskim sektorze MSP. Zaprezentowano w nim pojęcie koncepcji CSR oraz jej znaczenie w sektorze małych i średnich przedsiębiorstw. Ponadto dokonano analizy wybranych zalet i korzyści wynikających ze stosowania tej koncepcji w przedsiębiorstwach.
EN
This paper discusses the problem of Corporate Social Responsibility in Polish small and medium enterprises. The first part of the article includes a definition of CSR. The second one shows the usage of CSR in Polish enterprises. The last part analyses benefits and costs of Corporate Social Responsibility. The aim of this article is the analyse of the meaning of CSR in the smallest enterprises in Poland.
PL
Przykre skutki kryzysów każdorazowo kreują konieczność poszukiwania rozwiązań perspektywicznych w kontekście generowania obronnych reakcji na kryzysy. Trudno jednoznacznie wyrokować, które rozwiązania byłyby najlepsze, niemniej warto podejmować wszelkie działania wzmacniające. Jedną z propozycji może być koncepcja społecznej odpowiedzialności biznesu (CSR). Stanowi ona rozsądne narzędzie budowania odpornych relacji rynkowych. Tymczasem mimo że zaobserwować można, także w Polsce, wzmożone zainteresowanie koncepcją CSR, to wydaje się to stale niepełnym wyrazem przesłania tej idei. Celem artykułu jest przedstawienie części wyników badań określających zaangażowanie mikro-, małych i średnich przedsiębiorstw świadczących usługi noclegowe w województwie zachodniopomorskim, w realizację założeń koncepcji CSR.
EN
The adverse effects of crises create the need for prospective solutions in the context of generating defensive and positive responses to economic crises. It is difficult to unambiguously decide which solutions would be the best, but it is worthwhile to undertake any strengthening activities. One of the proposals may be the concept of corporate social responsibility (CSR), which is a sensible tool for building resilient market relationships. In spite of the fact that even in Poland, the increased interest in the concept of CSR has been observed, it seems to be an incomplete expression of the message of this idea. The aim of the article is to present part of the results of the studies on the involvement of micro- and medium-sized enterprises providing accommodation services in the Westpomeranian Voivodeship in the implementation of the assumptions of CSR.
EN
Today the concept of corporate social responsibility is getting more and more public attention. There is growing awareness of the impact of organizations on the environment and the significance of their responsibility to the society. Simultaneously, the dynamic growth of digital technology has resulted in the development of new instruments of organizations' communication with their environment which are successfully used to promote the idea of CRS. The aim of the paper is to analyze the importance of new media for dissemination of the idea of CRS. This aim will be reached by presenting literature review and the results of empirical research concerning the use of Polish websites in popularizing corporate social responsibility.
EN
This article analyses the main problems and challenges of corporate social responsibility in energy sector. Corporate social responsibility has emerged as a business approach for addressing the social and environmental impact of company activities. Development of socially responsible business in energy sector can provide for the implementation of sustainable energy development. The purpose of this article is to present the concept and the role of corporate social responsibility in the creation of development strategies of energy companies. The article investigates the key areas of CSR policies where energy companies are expected to make a positive contribution: improvements in environmental performance, development and governance.
PL
Przedsiębiorstwa transportu lotniczego, realizując określone w strategiach cele, przyczyniają się do rozwoju gospodarki. Jedną ze strategii jest koncepcja społecznej odpowiedzialności biznesu. Na polskim rynku usług transportu lotniczego wdrażanie instrumentów strategii jest bardzo zróżnicowane. Najszerszą działalność w tym zakresie prowadzą porty w Warszawie, Krakowie i Gdańsku, PLL LOT, Polska Agencja Żeglugi Powietrznej oraz koncesjonariusze. Głównym celem artykułu jest dokonanie analizy wdrażania idei CSR w podmiotach rynku transportu lotniczego w Polsce, w świetle analizy literatury przedmiotu oraz danych uzyskanych w wybranych przedsiębiorstwach.
EN
Air transport companies fulfill specific objectives of the strategies. One strategy is CSR – Corporate Social Responsibility. Implementation of instruments of CSR is very different in Polish air transport market. The biggest share in this area are Polish Airlines, airports in Warsaw, Krakow and Gdansk, Polish Air Navigation Services Agency and the concessionaires. The main aim of this article is to analyze the CSR activities of selected enterprises aviation market. For the purposes of the article made an analysis of the literature and data received from the selected entities implementing CSR.
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
Celem artykułu jest prezentacja koncepcji CSR i jej raportowania w sektorze bankowym, jak również identyfikacja nurtów badawczych w tym obszarze. Koncepcja CSR banków nie jest nowa, gdyż banki od dawna są postrzegane jako instytucje zaufania publicznego, co nakłada na nie szczególne obowiązki w zakresie społecznej odpowiedzialności. Społeczna odpowiedzialność banków objawia się w wielu obszarach ich działalności oraz jest odpowiedzią na potrzeby i oczekiwania pracowników, klientów, a także społeczeństwa, w którym funkcjonują. W świetle teorii legitymizacji ważne jest także raportowanie aspektów CSR. Ujawnienia CSR w sektorze bankowym są coraz bardziej popularnym obszarem badawczym w Polsce i na świecie. W obszarze tym można wyróżnić kilka nurtów badawczych.
EN
The purpose of this article is to present the concept of CSR and its reporting in the banking sector as well as to identify research trends in this area. The bank CSR concept is not new, since long the banks have been perceived as institutions of public trust, which entails special obligations to society. Social responsibility of banks is manifested in many areas of their business and addresses the needs and expectations of employees, customers and the society in which they operate. In the light of the legitimacy theory, it is also important to report CSR aspects and to inform stakeholders about being socially responsible. CSR disclosures in the banking sector are becoming increasingly popular area of research in Poland and in the world. This area can be divided into several streams of research.
EN
In this paper fashionable at present and broadly promoted doctrine of corporate social responsibility (CSR) has been confronted with the sad reality in which millions citizens around the world and thousands of them in Poland has suffered because of highly irresponsible deals of such corporations, banks and firms like ENRON, Lehman Brothers or Barclays, and in Poland - AMBER GOLD. Such un-ethical./irresponsible socially firms engage PR consultants, which apply already proven methods of crisis PR, theoretically supported by the Benoi's theory of image restoration strategies. The theoretical approach, presented in parts one and two, is illustrated in part three by a case study based on image restoration campaign of BP after 2010 Gulf of Mexico oil spill ecological disaster.
EN
Corporate Social Responsibility is a concept according to which enterprises voluntarily take social interests and environment protection as well as relations with diverse stakeholder groups into account at the stage of building their strategies. Indicating benefits to enterprises from implementation of the concept of Corporate Social Responsibility is the objective of this paper. Results of the authors' survey of 106 enterprises operating in the Mazovian region are compared to these of a national survey commissioned by the Polish Agency for Enterprise Development. They serve to demonstrate application of CSR is in direct proportion to size of a business. In addition, respondents designated improvement of company image as the key external benefit and perception of an enterprise as an attractive employer as the major internal benefit. Results of the authors' research in the region of Mazovia and of the national-wide survey show a marked similarity.(original abstract)
PL
Prowadzone polemiki na temat kondycji poznawczej współczesnej ekonomii zintensyfikował kryzys, który rozpoczął się w 2008 r. Spowodował on, że coraz częściej podnoszone są kwestie rozbieżności pomiędzy praktyką społeczno-gospodarczą a teorią ekonomii. Wśród głównych przyczyn, które wpłynęły na tę niespójność, wymienia się najczęściej, z jednej strony, niejednakową przyjętą przez naukowców perspektywę prowadzonych badań, z drugiej zaś – zbyt różne postawy metodologiczne. Wielu ekonomistów zaczęło również krytykować nadmierne i nieuzasadnione predylekcje ekonomii w kierunku metod matematycznych oraz ekonometrycznych, preferowanie podejścia ilościowego nad jakościowym. Artykuł ma na celu wskazanie sprzeczności między teorią ekonomii, w tym przede wszystkim jej nurtem neoliberalnym a wartościami ujętymi w idei społecznej odpowiedzialności biznesu.
EN
The controversies over the epistemological potential of modern economics have been intensified by the 2008 crisis. It has caused discussions on the discrepancies between socio-economic practice and theory. The discrepancy is often seen as an effect of the diversity within both research perspectives and methodological stances. Many economists also criticize its excessive and unfunded predilection for mathematics and econometrics, as well as the preference for quantitative over qualitative research which leads to neglecting the social and axiological aspects. The article aims to indicate the discrepancies between the theory of economy, including foremost the neoliberal school, and the values represented by the idea of CSR, as well as to accentuate the need to intensify the attempts to bring back the social base of economic and business axiology.
EN
Acting in line with seven rules of Corporate Social Responsibility (CSR) - acting in an ethical and transparent manner, considering complex social and environmental requirements, creates value added to a company. This value added supports long-term and stable growth of the business; improved planning and more efficient consumption of resources; as well as creating environment of social trust enhancing innovative initiatives. Strategic dimension of CSR involves implementing its rules into all processes in the firm towards financial aims taken by a management. Strategically, CSR is looking towards obtaining a mutually beneficial (both socially and financially) understanding of expectations and interactions between the company and its widely defined stakeholders - including the surrounding society.
PL
Społeczna odpowiedzialność biznesu jest aktualnym pojęciem, analizowanym w różnych sektorach gospodarki. Zakres tematu został zawężony do sektora transportu samochodowego celem sprawdzenia rozpoznawalności zagadnienia. Coraz więcej przedsiębiorstw postrzega wdrożenie zasad społecznej odpowiedzialności biznesu (CSR) jako czynnik konkurencyjny. Biznes społecznie odpowiedzialny daje możliwość uzyskania skutecznej przewagi w obszarze postrzegania marki i działań przedsiębiorstwa na rynku konkurencyjnym. Celem prezentowanego artykułu jest poznanie zaangażowania przedsiębiorstw w ochronę środowiska oraz identyfikacja świadomości i zasad zrównoważonego rozwoju w sektorze transportowym. Zagadnienie jest interesujące ze względu na dobrowolność wdrażania dobrych praktyk CSR, a z drugiej strony przedsiębiorstwa odczuwają presję otoczenia.
EN
Corporate Social Responsibility is a current a theme that is analyzed in various sectors of the economy. The choice of the topic was narrowed down to the road transport sector to check the visibility of the issue. More and more companies perceive the implementation of the principles of Corporate Social Responsibility (CSR) as a competitive factor. Socially Responsible Business makes it possible to achieve effective advantage in the area of brand perception and activities of the company in a competitive market. The aim of the article is to understand companies’ commitment to environmental protection and the identification and awareness of sustainable development principles in the transport sector. The issue is interesting because of the voluntary nature of the implementation of best practices of CSR, on the other hand pressure from the enterprises environment is perceived.
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