Search results for " CSR"

Społeczna odpowiedzialność w strategii przedsiębiorstw sektora TSL notowanych na FWB i GPW

2022

Celem artykułu jest ocena wdrożenia koncepcji społecznej odpowiedzialności biznesu w strategii w wybranych przedsiębiorstwach sektora TSL oraz wskazanie na jedno z kluczowych wyzwań, jakim jest efektywna prezentacja polityki CSR. Badaniem objęto 7 spółek notowanych na FWB oraz 5 spółek notowanych na GPW. W badaniu zastosowano metodę dedukcyjną, wspomaganą studiami literatury, oraz metodę porównawczą. Przedstawiono obszary działań społecznie odpowiedzialnych podejmowanych przez wybrane spółki oraz oceniono zasięg ich komunikowania. Współcześnie branżę TSL cechuje duża dynamika, dlatego warto rozważyć zmianę obecnych praktyk w zakresie prezentacji działań CSR spółek notowanych na GPW. Przedst…

Isomorphisms Between Financial and Sustainability Accounting Some Introductory Notes

2020

Sustainability accounting (SA from now on) could be defined in a sense as the ‘armed arm’ of Corporate Social Responsibility. Without an agreed SA, CSR seems not being able to go beyond rhetoric [Owen and Swift (Business Ethics 10:4–8, 2001)] and ideology for legitimacy [Guthrie and Parker (Accounting and Business Research 19:343–352, 2012)], resulting simply on involvement of stakeholders into the concerns, profit or non-profit they are, but not being able to measure the extent and outcomes of this involvement. Our work is shared into four main following sections, out of a conclusive one. The second one will deal with the process of normativisation, with particular concern to sustainabilit…

Voluntary CSR vs. mandatory CSR : the sound of employees

2016

Corporate Social Responsibility (CSR) laws are an area of exploration and there is debate over preference to voluntary CSR laws or to mandatory CSR laws. The objective is to con-duct a micro-level study to explore the employee’s preferences for mandatory CSR laws or voluntary CSR laws. There is some existing literature on this topic at the macro-level and goal is to extend and contribute to the literature about this topic by studying the pref-erence at the micro-level. A qualitative study based on semi-structured interviews was conducted with 15 employees in India and Finland. The study contributes by identifying two different kinds of typologies of employees based on their experiences with…

Social reporting as a tool to verify the responsible development of sport clubs

2010

BUDOWANIE KONKURENCYJNOŚCI ORAZ ROZWÓJ RELACJI FIRM SEKTORA MŚP Z OTOCZENIEM SPOŁECZNO-GOSPODARCZYM

2014

Wprowadzenie do przedsiębiorstwa koncepcji społecznej odpowiedzialności biznesu (CSR, Corporate Social Responsibility) jest szczególnie istotne w wypadku firm należących do sektora małych i średnich przedsiębiorstw (sektor MŚP). W sektorze MŚP w ostatnim cza-sie nastąpiła istotna zmiana sposobu prowadzenia biznesu. W systemie produkcyjnym wyróż-nia się coraz więcej zadań o charakterze unikatowym, tak zwanych zleceń typu projekt. Sek-tor MŚP realizujący tego typu zlecenia jest szczególnie narażony na utratę konkurencyjności, gdyż zarządzanie projektami polega na zastosowaniu dużej wiedzy, doświadczeń, narzędzi, metod oraz technik w działaniach planistycznych w celu osiągnięcia lub przewyższe…

Shared Value and Philanthropy: the Potential Role of Corporate Foundations

2016

This paper deals with the topic of research of Corporate Foundations (CFs), aiming at stressing how these organization have been studied so far, and how it could be possible to reconsider their role in the domain of philanthropic initiatives. In particular, this study aims to reconsider the phenomenon of Corporate Foundations under the shared value perspective, highlighting the ability of these organizations to respond to requests of multiple categories of stakeholders. Through the analysis of CFs peculiarities the study will underline the characteristics that are suitable for taking into consideration the potential role of CFs, by means of creating value for both society and firm. Thus, th…

The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility

2017

This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.

You Can Even Walk Alone. Stadium Attendance and Professional Soccer Clubs’ Social Role

2008

The purpose of the paper is to suggest a new perspective on the social role in the community for Italian professional soccer clubs. Our findings loosen the knot between hooligans and clubs and could have important consequences on the club’s corporate social responsibility and marketing strategies. After investigating the impact of stadium attendance on team performance for Serie A and B in seasons 2004/05 through 2006/07, we conclude that crowd plays no role in the winning performance of soccer teams at home. Our proposal consists of two policies hinting at a reconciliation between social and educational role of the sport with the club’s commercial interests. The first policy is to establis…

Does doing good do well? An investigation into the relationship between consumer buying behavior and CSR

2022

Corporate Social Responsibility (CSR) has emerged globally as an important field of study as corporations increasingly recognize the positive consequences of ethical behavior in their business operations. However, despite a growing body of literature, results and definitions remain somewhat contradictory and fractured. Taking a marketing business ethics perspective, this article examines the influence of CSR in firms and its impact on consumer buying behavior through a systematic examination of state of the art literature over the past two decades (2000–2020). Our review identifies a theoretical connection between CSR initiatives and positive consumer reaction yet a lack of material relevan…

Social, Environmental and Financial Information

2018

This chapter tries to delineate the institutional external disclosure for every kind of concerns, including information beyond the strict financial domain. It deals with social disclosure (variables of human and social nature), and with environmental disclosure (variables of physical-natural nature). The theme of integrated disclosure is dealt with as well. A basic choice is the privileged reference to the entity and not to the firm or corporate. Thus, it is chosen a ‘generalistic’ approach, according whom the common characters for every kind of entity will be exposed at the beginning, afterwards the variance between public and private ‘world’, and between no profit and for profit organisat…