Beyond the tool-box - CSR examined from a philosophical perspective

• Autorzy: Aßländer M. S.

Warianty tytułu

PL

Wykraczając poza podejście instrumentalne - analiza CSR z perspektywy filozoficznej

• Języki publikacji: EN

Abstrakty

EN

For most economists Corporate Social Responsibility (CSR) is seen as a tool-box containing useful instruments for enhancing the corporate profitability. By and large, the “business case for CSR” dominates the understanding of CSR especially among economists. However, from a philosophical perspective, such view seems to be quite questionable, since it is based on at least three myths: First of all, the assumption that morality always pays off is neither realistic nor in line with ethical demands. Secondly, the idea that CSR-success can be measured in a form of corporate social performance seems to be problematic. And last but not least, the idea that corporations can learn from best practice raises fundamental questions since it remains unclear what best practice means in the context of CSR.

PL

Większość ekonomistów postrzega społeczną odpowiedzialność przedsiębiorstw (Corporate Social Responsibility - CSR) jako koncepcję dostarczającą użyteczne instrumenty do zwiększania rentowności firmy. Takie biznesowe i proefektywnościowe pojmowanie CSR dominuje szczególnie wśród ekonomistów. Jednak z perspektywy filozoficznej, takie poglądy mogą być podane w wątpliwość, ponieważ opierają się na co najmniej trzech mitach: po pierwsze, założenie, że moralność zawsze się opłaca nie jest ani realistyczne, ani zgodne z wymogami etycznymi; po drugie, wyobrażenie, że sukces CSR może być mierzony za pomocą wyników działalności społecznej przedsiębiorstwa jest bardzo problematyczne; po trzecie, pomysł, że korporacje mogą uczyć się na podstawie najlepszych praktyk, nasuwa fundamentalne wątpliwości, gdyż nie wiadomo co oznacza najlepsza praktyka w kontekście CSR.

Słowa kluczowe

EN

corporate social responsibility; CSR; responsibility; morality; ethics; business ethics

PL

Corporate Social Responsibility; CSR; odpowiedzialność; moralność; etyka; etyka biznesu

• Wydawca: Wydawnictwo Politechniki Śląskiej
• Czasopismo: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
• Rocznik: 2015
• Tom: z. 81
• Strony: 101--117
• Opis fizyczny: Bibliogr. 49 poz.

Twórcy

autor

Aßländer M. S.

• Technische Universität Dresden Internationales Hochschulinstitut Zittau

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