Społeczna odpowiedzialność – standardy i raportowanie

Skrzypek, Elżbieta

doi:10.15611/pn.2015.378.16

Cited by 4 publications

(6 citation statements)

References 20 publications

(19 reference statements)

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“…The article uses a new approach to four structures. The research conducted so far is based on the theoretical review of CSR [2,5,6,8,9], knowledge management [14,29,33,34], communication [22,26,31,36], and sustainable development [5,13,38,39,41]. Studies link all four constructs/latent variables.…”

Section: Discussion Limitation and Further Researchmentioning

confidence: 99%

“…Through socially responsible activities and the implementation of the concept of sustainable development, permanent changes occur, such as new products, services, technologies, and distribution channels being created; (a) sustainable supply chains are created; (b) stronger ties with customers, employees, and stakeholders are formed; and (c) new employee competencies and their greater involvement are created [21,23]. The definition of sustainable development draws particular attention to the fact that this concept is based on the use and protection of natural resources, and besides this, it directs technology and institutions to achieve and maintain the satisfaction of human needs of present and future generations [37,38]. The concept of sustainable development boils down to functioning based on achieving three basic goals [38]: the economic, social, and ecological.…”

Section: Sustainable Developmentmentioning

confidence: 99%

“…The definition of sustainable development draws particular attention to the fact that this concept is based on the use and protection of natural resources, and besides this, it directs technology and institutions to achieve and maintain the satisfaction of human needs of present and future generations [37,38]. The concept of sustainable development boils down to functioning based on achieving three basic goals [38]: the economic, social, and ecological. Corporate social responsibility in small and medium-sized enterprises is necessary to achieve sustainable development.…”

Section: Sustainable Developmentmentioning

confidence: 99%

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Sustainable Development in the Digital Age of Entrepreneurship

Stawicka

2021

Sustainability

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The purpose of this article is to present a research model that examines dependencies of how aspects of corporate social responsibility (CSR)—specifically, communication with stakeholders, knowledge management, and strategy—influence the building of a sustainable development model in enterprises. An instrument with four constructs (CSR-communication with stakeholders, CSR-knowledge management, CSR-strategy, and sustainable development) was prepared and served to entities from medium-sized enterprises. The collected data was analyzed by modeling the partial least squares structural equations using the least squares method. The results showed that all three constructs (CSR-communication with stakeholders, CSR-knowledge management, CSR-strategy) were positively and strongly associated with sustainable development model building in enterprises. The practical implications were intended to provide an understanding of behavior related to the development of business models oriented towards sustainable development in the small business sector. Research can help companies identify the advantages and disadvantages of retaining existing users and attracting new users by communicating with stakeholders, managing knowledge, and creating responsible strategies. This study enriches the literature by contributing to general knowledge about creating a model of sustainable development. Social reports on actions for sustainable development are of particular importance, and this topic is also important for the small and medium sized enterprises (SME) sector.

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Section: Discussion Limitation and Further Researchmentioning

confidence: 99%

Section: Sustainable Developmentmentioning

confidence: 99%

Section: Sustainable Developmentmentioning

confidence: 99%

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Sustainable Development in the Digital Age of Entrepreneurship

Stawicka

2021

Sustainability

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“…During this time CSR has been a subject of interest for decision makers at the national and international level, which resulted in the adoption of several declarations, documents and international laws (Hawrysz, 2017). One of the most active international actors has been the European Union, which recognized CSR as an important issues of economic policy and started initiatives across Europe to legally regulate CSR issues (Skrzypek, 2015). The last manifestation of the legal regulation of issues related to CSR has been the Directive 2014/95/EU, which obligates large public interest organisations meeting additional requirements regarding the number of employees, balance sheet total, and net turnover to disclose non-financial and diversity information.…”

Section: Introductionmentioning

confidence: 99%

Determinants of Corporate Social Responsibility Disclosure in Polish Organisations

Maj

Hawrysz

Bębenek

2018

IJCM

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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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“…During this time CSR has been a subject of interest for decision makers, which resulted in the adoption of several declarations, documents and international laws (Hawrysz, 2017). One of the most active international actors has been the European Union, which recognised corporate social responsibility as an important issue of economic policy and started initiatives across Europe to legally regulate CSR issues (Skrzypek, 2015), which led i.e. to the adoption of the Directive 2014/95/EU, which obligates large public interest organisations meeting additional requirements regarding the number of employees, balance sheet total, and net turnover to disclose non-financial and diversity information.…”

Section: Introductionmentioning

confidence: 99%

Determinants of Corporate Social Responsibility Data Collection in Polish Enterprises

Maj

2018

JCRL

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Purpose: Studies suggest that organisations tend to a selective disclosure of non-financial information. Researchers have analysed many determinants of corporate social responsibility disclosure. However relatively little attention has been devoted to the topic of the sustainability reporting process and how the reports are developed, which includes also the question of data collection and its determinants. The paper tries to determine whether selected variables: the size of the organisation, financial performance, operating on foreign markets, the issue of stakeholders mapping and preparing of non-financial reports influence the detail of collected non-financial information in Polish organisations. Design/methodology/approach: 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 and the Kruskal-Wallis H test. Findings: The undertaken research shows there are statistically significant differences between the detail of non-financial information collected by organisations mapping and not-mapping stakeholders. In relation to the influence of the size of the organisation the obtained results were not statistically significant, yet showed a moderate correlation between those Statistically relevant correlation has been determined in regard to the influence of operating on foreign markets and the detail of the collected data regarding respect for human rights, financial performance and the detail of collected information regarding respect for human rights and anti-corruption and bribery matters and the correlation between the fact of preparing non-financial reports and the detail of the collected environmental information.Research and practical limitations/implications: The limitations of the study result from the fact, that the questionnaire has been build using the Likert scale, for most of the questions, the quantitative nature of the presented answers imposed the choice of tools for the analysis of quantitative variables which allow for limited conclusions about the nature of the correlation. Originality/value: Based on the analysis of the existing state of art and to the best knowledge of the author the issue of determinants of collecting CSR data has not been analysed yet. Thus, this paper tries to start a discussion regarding a previously neglected issue.Paper type: research paper.

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Społeczna odpowiedzialność – standardy i raportowanie

Abstract: Summaries Part 1. Social responsibility and sustainable development vs. quality of lifeJerzy Łańcucki: Quality of life improvement as an imperative of sustainable development ..

Cited by 4 publications

References 20 publications

Sustainable Development in the Digital Age of Entrepreneurship

Sustainable Development in the Digital Age of Entrepreneurship

Determinants of Corporate Social Responsibility Disclosure in Polish Organisations

Determinants of Corporate Social Responsibility Data Collection in Polish Enterprises

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