Organisations are responsible for the impact of their decisions and actions on society and environment. This responsibility should be exercised by, among others, transparent and ethical conduct, which contributes to sustainable development, including the welfare and health of society, consideration of the stakeholders' expectations, maintaining compliance with the current law, and coherence with international standards of conduct, and should be integrated with the organisation's actions and exercised in its relations. An organisation's social responsibility, aside from the fact that it is an obligation towards society, can bring the organisation measurable benefits in the long-term, such as an increase in the interest of investors, for whom a company's financial credibility is often dependent on its social credibility, improved consumer and stakeholder loyalty, as well as increased competitiveness. The purpose of this article, the consideration of which is embedded in stakeholder theory, is to answer the question of whether Polish stock exchange companies identify their stakeholders, and to identify the possible effects of such identification on the organisations. From among 102 organisations that took part in CATI (computer-assisted telephone interview) studies, 28% identify their stakeholders. It is interesting that organisations that identify their stakeholders generated positive financial results more often than organisations that do not identify them. Organisations that identify their stakeholders are more transparent, i.e., disclose their non-financial information. On the other hand, organisations that do not identify their stakeholders do not practically disclose any non-financial information. In the light of the analysis of the subject literature and the obtained results of our research, we deem it necessary to analyse the stakeholders and assess their expectations in order to select the optimal level of co-operation with the stakeholders-in terms of the entity's vision-and consider their needs in the company value generation strategy. This action offers managers more resources to achieve success.
Abstract:The relevance of diversity has been recognised by academics and researchers as well as decision-makers. Diversity reporting can be perceived as the first step in addressing inequalities in organisations and potential assistance for the diversity agenda, because it allows measuring diversity and ultimately managing it. However, the recognition of the importance of diversity and diversity reporting does not necessarily contribute to a greater inclusion of diversity into sustainability reporting. The following paper attempts to determine the scope of diversity reporting, the specificity of the collected and disclosed diversity data, as well as the determinants of diversity reporting. For this purpose, a CATI (computer-assisted telephone interview) research was conducted, involving companies indexed on the Warsaw Stock Exchange. The results were analysed using the Cramer's V contingency measure, the Kruskal-Wallis H test and ordinal regression. The results show a substantial difference in the collection of diversity information between organisations that map and that do not map their stakeholders. Furthermore, they show that, when organisations collect diversity data, their specificity is rather high, however this does not translate into an equally high level of diversity disclosure. Furthermore, the paper analyses the possible determinants of diversity disclosure, which do not necessarily overlap with the determinants of sustainability reporting.
This paper presents the influx of migrants into the elderly care sector in Poland, which, until recently, has been perceived as a country that “exports” caregivers. It describes the results of 31 individual in-depth interviews conducted with immigrant women who take care of elderly in Poland. The purpose of the study was to determine the profile of an immigrant taking up work in the elderly care sector, including the specification of their education level and competencies. It was determined that 55% of the respondents have higher education, including over 20% with a degree in nursing or physiotherapeutic education. It was established that, when analysing migrants in the care sector, it seems necessary not to divide migrants based on their education level (high- vs. low-skilled), but rather to consider the education profile as a whole (general and special profile education). Women with specialised education differ from the other migrants in regard to their better labour market position (higher remuneration, legal employment) and the scope of skill usage. The comparison of high-skilled and low-skilled workers in the care sector is very useful from the perspective of policymakers due to the fact that there is an issue of over-qualification in Poland. The article contributes to the literature, especially research dealing with brain waste, as there is theoretical and empirical gap in research on the differences between high-skilled and low-skilled migrants working in elderly care.
Background. Studies suggest, that organisations tend to a selective disclosure of non-financial information, which may depend on the organisations characteristics, general and internal contextual factors. Furthermore it is believed that CSR disclosure is country-variant. Research aims. Therefore the main goal of this paper is to verify, whether selected variables: the size of the company, the issue of operating on foreign markets and financial performance influence the detail of disclosed non-financial information. Methodology. For this purpose CATI research with 102 companies listed on the Warsaw Stock Exchange has been conducted. The obtained results have been analysed using V Cramer contingency measure. Key findings. The conducted research and analysis have shown that in most cases a statistically significant correlation between the analysed variables could not been determined. A statistically important correlation has been determined between i.e. the size of the company and the disclosure of social and employee related information towards internal stakeholders, between operating on foreign markets and the disclosure of social and employee related information towards external stakeholders and between financial performance and disclosure towards external stakeholders in regards to three dimensions.
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