Exploring the Link between Energy Efficiency and the Environmental Dimension of Corporate Social Responsibility: A Case Study of International Companies in Poland

Tylżanowski, Roman; Kazojć, Katarzyna; Miciuła, Ireneusz

doi:10.3390/en16166080

Cited by 3 publications

(3 citation statements)

References 60 publications

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“…Support for innovation is crucial in enhancing the overall energy productivity of enterprises [36,37]. However, due to the externalities associated with innovation, the benefits of research and development (R&D) activities are not fully captured by the entities conducting them, leading to actual R&D investment levels in enterprises falling well below the optimal levels [38,39]. This "market failure" phenomenon, resulting from the positive externalities of R&D activities, often leads to insufficient investment by enterprises [40].…”

Section: Innovation Effectsmentioning

confidence: 99%

The Energy-Saving Effect of Tax Rebates: The Impact of Tax Refunds on Corporate Total Factor Energy Productivity

Liu,

Xia

2023

Energies

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This paper investigates whether and how tax and fee support policies at the firm level in China influence the total factor energy productivity of enterprises. Using panel data from Chinese public trading companies for the period 2004–2020, this study employs a panel model for estimation. The findings suggest that tax rebates contribute to the improvement of the total factor energy productivity of enterprises. Specifically, a 1% increase in tax refunds leads to a growth of approximately 0.008% in total factor energy productivity. Robustness tests and endogeneity checks confirm the validity of the results. Heterogeneity analysis reveals that tax rebates have a significant impact on state-owned enterprises, small- and medium-sized enterprises, and non-technology firms in terms of enhancing their total factor energy productivity. Mechanism analysis indicates that tax rebates facilitate firms in alleviating financing constraints and enhancing their innovation capabilities, thereby improving energy efficiency. The research findings of this paper provide empirical support for optimizing policy supply, improving energy usage efficiency, and promoting the development of a globally sustainable economy.

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Section: Innovation Effectsmentioning

confidence: 99%

The Energy-Saving Effect of Tax Rebates: The Impact of Tax Refunds on Corporate Total Factor Energy Productivity

Liu,

Xia

2023

Energies

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“…The motives for acting for the environment are usually addressing their self-interest by ensuring access to resources in the future or meeting the expectations of stakeholders representing environmental needs [32]. Activities for customers or suppliers under the CSR directly impact the company's cooperation with these stakeholders [33]. CSR is cultivating a positive attitude of customers, partners, stakeholders, public opinion, and the local community.…”

Section: Literature Reviewmentioning

confidence: 99%

The Prevalence and Impact of Innovative CSR Strategies in Manufacturing Enterprises in the Silesian Voivodeship: A Multifaceted Analysis of Benefits, Challenges, and Market Adaptability

Wolniak,

Sadłowska-Wrzesińska,

Miciuła

et al. 2023

Sustainability

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This article presents a comprehensive analysis of the occurrence of innovative solutions in accordance with CSR in various companies. It turns out that 71% of medium-sized enterprises (50–249 people) and 64% of smaller companies (10–49 people and up to 9 people) declare the introduction of innovative solutions in CSR strategies, which proves that innovations are not limited to large companies. A responsible approach to business can affect competitiveness and positive public perception. The implementation of a CSR strategy increases profits, improves image, increases customer loyalty, attracts media attention, and opens up new markets. The hindering factor is the additional cost of implementing CSR activities, insufficient knowledge and awareness of CSR, and unclear regulations and market conditions, as well as the need to adapt the organizational structure and culture. CSR strategies are important for the success of enterprises and society, and solving potential problems allows for effective introduction of responsible practices. In order to obtain the presented data, two research methods were used: an analysis of the international literature sources and a survey by manufacturing firms in the Silesian Voivodeship.

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“…For example, managers often face the difficulty of balancing short-term financial goals with long-term social and environmental goals. In addition, managers must also find a way to effectively communicate the benefits of CSR both internally and externally so that stakeholders can appreciate the value of these activities [39][40][41][42][43][44]. Managers play a key role in creating a sustainable and socially responsible business by implementing and managing CSR strategies.…”

Section: Review Of the Literaturementioning

confidence: 99%

Social and Environmental Responsibility Manager on the Example of Companies from Poland and Germany

Wojtaszek,

Miciuła,

Gac

et al. 2023

Sustainability

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Here, the role of business managers in Poland and Germany in creating responsible business was analyzed. The authors examined CSR strategies, challenges in balancing interests and integrating CSR principles with business practices. They emphasize the importance of education and the active involvement of managers in CSR strategies for the company’s long-term benefits. The article uses three key research methods. The first is a review of the Polish and foreign literature, allowing for an understanding of the global context of CSR. The second method is the analysis of CSR reports from Poland and Germany, giving insight into practices and standards in these countries. The third method is research based on a questionnaire survey conducted in Poland and Germany, enabling a direct understanding of the attitudes and practices of managers. Polish companies lean towards sustainable purchasing and training more than their German counterparts, pointing to a nuanced approach to CSR in Poland. Meanwhile, German firms appear more invested in community and environmental programs, highlighting their particular emphasis on certain social and environmental dimensions of business. There is a clear commitment to CSR in both countries, but the varied nature of the initiatives suggests differing cultural or regulatory influences. Enhancing CSR awareness, particularly around sustainability education and emission reductions, emerges as a priority for both nations. The data indicate that managers are crucial in steering CSR practices, with their active involvement often leading to positive outcomes. The study provides an analysis of current CSR landscapes in Poland and Germany.

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Exploring the Link between Energy Efficiency and the Environmental Dimension of Corporate Social Responsibility: A Case Study of International Companies in Poland

Cited by 3 publications

References 60 publications

The Energy-Saving Effect of Tax Rebates: The Impact of Tax Refunds on Corporate Total Factor Energy Productivity

The Energy-Saving Effect of Tax Rebates: The Impact of Tax Refunds on Corporate Total Factor Energy Productivity

The Prevalence and Impact of Innovative CSR Strategies in Manufacturing Enterprises in the Silesian Voivodeship: A Multifaceted Analysis of Benefits, Challenges, and Market Adaptability

Social and Environmental Responsibility Manager on the Example of Companies from Poland and Germany

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