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Corporate social responsibility reports on Polish market over the years – comparison and analysis

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Języki publikacji
EN
Abstrakty
EN
Purpose: Based on the literature, a research gap was defined regarding the comparison of actual CSR reports submitted by enterprises in Poland over the years. Design/methodology/approach: The comparison and analysis of CSR (Corporate Social Responsibility) reports from years 2007 to 2020 was conducted by obtaining available reports of various companies from individual years and comparing them in terms of the reporting approach in accordance with the reporting guidelines (Global Reporting Initiative – GRI guidelines). During the comparative analysis 184 reports were compared each other. The result is a verdict on the detail and overall "quality" of corporate CSR reports and approach to reporting over 13 years. Findings: The conducted analysis shown that CSR reports are more and more compliant with the guidelines and these standards positively affect the standardization of the reported results. Despite, the fact that Polish organizations still do not voluntarily report in the same amount as many companies in Western Europe, they have learned and developed reporting methods and improve the quality of their reports over the years. Research limitations/implications: The main limitation of this paper is the amount of reports, which were compared in paper. To obtain a broader picture of non-financial data reporting, including CSR reports in Poland, it is necessary to refer to a larger number of reports. It does not take into account the sector of small and medium-sized enterprises. It is worth to check which companies from each sector put the most non-financial information in their reports. The implication is the study allowed to obtain the current result CSR Reporting evolution process in Poland and the trend of reporting during last 13 years on the base of research sample. Originality/value: The value of this paper is theoretical. This is proposal to analyze the CSR reports submitted over the years in Poland. The conducted literature analysis made it possible to determine the research gap in this area. This paper is addressed to those, who are interested in CSR reporting trend and the quality of CSR reporting in Poland. The results of analysis bases on both past and actual reports (from 2007 to 2020).
Słowa kluczowe
Rocznik
Tom
Strony
343--356
Opis fizyczny
Bibliogr. 29 poz.
Twórcy
  • Silesian University of Technology, Faculty of Organization and management, Department of Economics and Informatics
  • Silesian University of Technology, Faculty of Organization and management, Department of Economics and Informatics
Bibliografia
  • 1. Barnett, M.L., Henriques, I., Husted, B.W., & Layrisse Villamizar, F.A. (2019, July). Beyond good intentions: How much does CSR really help society? Academy of Management Proceedings, Vol. 2019, No. 1. Briarcliff Manor, NY 10510: Academy of Management, p. 17580.
  • 2. Bidhan, L., Parmar, R., Freeman, E., Harrison, J.S., Wicks, A.C., Purnell, L., & de Colle, S. (2010). Stakeholder Theory: The State of the Art. The Academy of Management Annals, 4:1, pp. 403-445, DOI: 10.1080/19416520.2010.495581.
  • 3. Borisova, A., Andre, P. (2020). Measuring the Impact of the Transition to Mandatory CSR Reporting in Europe (December 10, 2020). https://ssrn.com/abstract=3746634 or http://dx.doi.org/10.2139/ssrn.3746634.
  • 4. Cai, Y., Jo, H., & Pan, C. (2012). Doing well while doing bad? CSR in controversial industry sectors. Journal of Business Ethics, 108(4), pp. 467-480.
  • 5. Chojnacka, E., & Wiśniewska, J. (2016). Raportowanie danych CSR w Polsce. Research Papers of the Wroclaw University of Economics/Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 436, pp. 55-63.
  • 6. Chudy, K., Nowodziński, P. (2007). Społeczna odpowiedzialność determinant konkurencyjności przedsiębiorstw. In: S. Lachiewicz, M. Matejun (eds.), Problemy współczesnej praktyki zarządzania (pp. 234−240). Łódź: Wydawnictwo Politechniki Łódzkiej.
  • 7. Dyląg, R., Puchalska, E. (2014). Raportowanie zagadnień środowiskowych i społecznych. Zeszyty Teoretyczne Rachunkowości, tom 75(131). Warszawa: SKwP, pp. 23-45.
  • 8. Hąbek, P., & Wolniak, R. (2015). Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states. Quality & Quantity, 50. 10.1007/s11135-014-0155-z.
  • 9. Harness, D., Ranaweera, C., Karjaluoto, H., & Jayawardhena, C. (2018). The role of negative and positive forms of power in supporting CSR alignment and commitment between large firms and SMEs. Industrial Marketing Management, 75, pp. 17-30.
  • 10. Karaszewski, R., & Lis, A. (2014). Przywództwo i CSR w kontekście pozytywnego potencjału organizacji. Marketing i rynek, 5(CD), pp. 1056-1062.
  • 11. Kim, H.L., Woo, E., Uysal, M., & Kwon, N. (2018). The effects of corporate social responsibility (CSR) on employee well-being in the hospitality industry. International Journal of Contemporary Hospitality Management.
  • 12. Krajowy Program Reform Europa 2020 (2020). Ministerstwo Gospodarki.
  • 13. Lock, I., & Seele, P. (2016). The credibility of CSR (corporate social responsibility) reports in Europe. Evidence from a quantitative content analysis in 11 countries. Journal of Cleaner Production, 122, pp. 186-200.
  • 14. Marcinkowska, M. (2010). Społeczna odpowiedzialność przedsiębiorstw a ich wyniki ekonomiczne: aspekty teoretyczne. Przegląd Organizacji, 10, pp. 7-10.
  • 15. Miller, S.R., Eden, L., & Li, D. (2020). CSR reputation and firm performance: A dynamic approach. Journal of Business Ethics, 163(3), pp. 619-636.
  • 16. Orzeł, B. (2020). Non-financial Value Creation Due to Non-financial Data Reporting Quality. Zeszyty Naukowe. Organizacja i Zarządzanie/Politechnika Śląska, 148, Contemporary management, pp. 605-617.
  • 17. Orzeł, B., & Wolniak, R. (2019). Overview of greenwashing methods and tools used in Polish and world enterprises. Zeszyty Naukowe. Organizacja i Zarządzanie/Politechnika Śląska.
  • 18. Raub, S., & Blunschi, S. (2014). The power of meaningful work: How awareness of CSR initiatives fosters task significance and positive work outcomes in service employees. Cornell Hospitality Quarterly, 55(1), pp. 10-18.
  • 19. Rodrigo, P., Duran, I.J., & Arenas, D. (2016). Does it really pay to be good, everywhere? A first step to understand the corporate social and financial performance link in Latin American controversial industries. Business Ethics: A European Review, 25(3), pp. 286-309.
  • 20. Sen, S., & Bhattacharaya, C.B. (2001). Does doing good always lead todoing better? Consumer reactions to corporate social responsibility. Journal of Marketing Research, 38(2), pp. 225-243.
  • 21. Singhapakdi, A., Lee, D.J., Sirgy, M.J., & Senasu, K. (2015). The impact of incongruity between an organization's CSR orientation and its employees' CSR orientation on employees' quality of work life. Journal of Business Research, 68(1), pp. 60-66.
  • 22. Stępień, K. (2015). Sprawozdawczość społecznej odpowiedzialności przedsiębiorstw. In: B. Micherda (ed.), Sprawozdawczość i rewizja finansowa. Uwarunkowania ekonomiczne, społeczne i regulacyjne (pp. 286-294). Kraków: Wydawnictwo Uniwersytetu Ekonomicznego.
  • 23. Tepper Marlin, A., Tepper Marlin, J. (2003). A brief history of social reporting, http://www.mallenbaker.net/csr/page.php?Story_ID=857, 27.08.2015.
  • 24. Tschopp, D., & Huefner, R.J. (2015). Comparing the evolution of CSR reporting to that of financial reporting. Journal of business ethics, 127(3), pp. 565-577.
  • 25. Vanhamme, J., & Grobben, B. (2009). Too good to be true! The effectiveness of CSR history in countering negative publicity. Journal of Business Ethics, 85(2), pp. 273-283.
  • 26. Vartiak, L. (2016). CSR reporting of companies on a global scale. Procedia Economics and Finance, 39, pp. 176-183.
  • 27. Wołczek, P. (2013). Raportowanie społecznej odpowiedzialności przedsiębiorstw w Polsce. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, nr 288, pp. 235-248.
  • 28. Wolniak, R. (2014). Koncepcja CSR a wskaźnik dystansu wobec władzy/The concept of CSR and the power distance. Zarządzanie. Teoria i praktyka, 10(2), pp. 47-53.
  • 29. Wolniak, R., & Hąbek, P. (2016). Quality assessment of CSR reports – factor analysis. Procedia – Social and Behavioral Sciences, 220, pp. 541-547.
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-01d1a848-04a7-4bcc-a404-e1064286bb8a
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