In recent years, attention has been increasingly paid to social-, environmental-, and ecology-related issues in the areas of diverse business operations. The concept of sustainable development of enterprises is an attempt to integrate a diverse set of requirements for the development of companies in the long-term future. The concept, which is set in a contradictory context of economic, social, and environmental aspects, is an attempt to balance fundamentally divergent requirements and aspirations. Sustainable enterprise development can be a source of competitiveness, provided the opportunities related to it are identified and implemented in a proper way. The research objective of this study is to diagnose the relationship between the company’s orientation towards the implementation of sustainability assumptions, the degree of implementation of the objectives of the corporate social responsibility (CSR) strategy, as well as the creation of value in a sustainable enterprise. The survey was conducted on a sample of 165 FMCG (fast-moving consumer goods) sector enterprises. The results indicate the existence of a positive correlation between the variables analysed in the surveyed enterprises. Entrepreneurs guided by sustainable development pursue economic and non-economic values and have a more comprehensive set of appropriate measures necessary to create value in a sustainable enterprise, which consists of achieving economic, ecological, and social goals.
Instrumenty społecznej odpowiedzialności biznesu Streszczenie Kon cep cja od po wie dzial ne go biz ne su co raz moc niej funk cjo nu je w pol skich re aliach go spo dar czych, nie mniej jed nak na dal wy ni ki prze pro wa dza nych na grun cie ro dzi me go biz ne su ba dań wy ka zu ją sła bą orien ta cję przed się bior ców, zwłasz cza ma łych i śred nich firm, w idei CSR. O ile ogól nie kon cep cja spo łecz nej od po wie dzial no ści jest do syć znana, o ty le jej szcze gó ły, spo so by for mu ło wa nia stra te gii oraz in stru men ta rium, a na wet pły ną ce z niej ko rzy ści, to kwe stia na dal ma ło roz po wszech nio na. Stąd wie lu przed się biorców na po ty ka na ba rie rę nie wie dzy i bra ku in for ma cji, któ re z jed nej stro ny uła twia ją roz po wszech nia nie i utrwa la nie się błęd nych ste reo ty pów do ty czą cych tej kon cep cji, a poza tym od da la ją przed się bior ców od za mia ru wdro że nia CSR w swo ich fir mach. Przedmio tem ar ty ku łu są przy kła dy in stru men tów re ali zu ją cych stra te gię spo łecz nej od po wiedzial no ści. * Dok to rant ka, Uni wer sy tet Opol ski.
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