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Purpose: The involvement of enterprises in corporate social responsibility (CSR) reporting is one of the most important aspects of contemporary business ethics. The purpose of the study is to examine the perception and knowledge of employees who work in enterprises declaring and to record their observations in case of CSR, its reporting and greenwashing phenomenon. Design/methodology/approach: The article presents a pilot study. A partially categorized interview method was used. The interview was divided into three parts: Part I – Employee satisfaction with work in an organization that declares to act socially responsible. Part II is connected to an employee's view of the corporate social responsibility of the organization in which he works. Part III – the concept of corporate social responsibility and greenwashing. Additionally the survey was conducted. All data was collected and conclusions were drawn. The research sample consisted of 10 people who were interviewed and among whom a survey was conducted. All respondents work in enterprises that declare and report corporate social responsibility. Findings: The vast majority of employees of enterprises are aware of issues related to CSR reporting. They also know the concept of greenwashing. However, the soft aspects related to informing employees about CSR and reporting are problematic. Research limitations/implications: The main limitation of this paper is research sample, which was 10 respondents/participants of survey/interviews. However, it should be remembered that this is a pilot study that is to initiate research on a larger scale. Practical implications: The results of the study proposed in the article, which would be conducted on a larger scale, may provide a picture of the insights of employees directly involved in the business process declared as socially responsible. This may allow determining the most important factors for the organization, which determine the satisfaction and commitment to work of people employed in socially responsible enterprises. Also their work efficiency, commitment to building organizational culture and conviction to the values well-established in the company can be improved Originality/value: On the basis of the literature analysis, it can be noticed that research on the perception of CSR mainly relates to building the non-financial value of enterprises or consumer perceptions/attitudes. On this basis, a research gap was identified in the field of knowledge and CSR perception and job satisfaction of employees actively participating in socially responsible business processes or CSR reporting.
Słowa kluczowe
Rocznik
Tom
Strony
201--215
Opis fizyczny
Bibliogr. 28 poz.
Twórcy
autor
- Silesian University of Technology, Faculty of Organization and management, Department of Economics and Informatics
autor
- Silesian University of Technology, Faculty of Organization and management, Department of Economics and Informatics
Bibliografia
- 1. Bazillier, R., Vauday, J. (2009). The greenwashing machine: Is CSR more than communication, HAL, HAL Id: hal-00448861, version 3.
- 2. Buhman, K. (2013). The Danish CSR Reporting Requirement as Reflexive Law: Employing CSR as a Modality to Promote Public Policy Objectives through Law. European Business Law Review, 24(2), pp.187-216.
- 3. Costas, J., Kärreman, D. (2013). Conscience as control–managing employees through CSR. Organization, 20(3), 394-415, doi: https://doi.org/10.1177/1350508413478584.
- 4. Fisher, A.B. (1995). Creating Shareholder Wealth. Fortune, 1995.12.11.
- 5. Knebel, S., Seele, P. (2020). Introducing public procurement tenders as part of corporate communications: A typological analysis based on CSR reporting indicators. Corporate Communications: An International Journal, 26(3), pp.484-500, https://doi.org/10.1108/ CCIJ-01-2020-0029.
- 6. Kurpierz, J.R., Smith, K. (2020). The greenwashing triangle: adapting tools from fraud to improve CSR reporting. Sustainability Accounting, Management and Policy Journal, 11(6), ISSN:2040-8021.
- 7. Lee, E.M., Park, S.Y., Lee, H.J. (2013). Employee perception of CSR activities: Its antecedents and consequences. Journal of business research, 66(10), pp. 1716-1724. Doi: https://doi.org/10.1016/j.jbusres.2012.11.008.
- 8. Lee, H.C.B., Cruz, J.M., Shankar, R. (2018). Corporate social responsibility (CSR) issues in supply chain competition: Should greenwashing be regulated? Decision Sciences, 49(6), pp. 1088-1115, doi: https://doi.org/10.1111/deci.12307.
- 9. Lee, Y-K., Kim, S., Lee, H.K., Li, D-X. (2012). The impact of CSR on relationship quality and relationship outcomes: A perspective of service employees. International Journal of
- Hospitality Management, 31(3), pp. 745-756, ISSN: 0247-4319, doi: https://doi.org/ 10.1016/j.ijhm.2011.09.011.
- 10. Mahoney, L.S., Thorne, L., Cecil, L., LaGore, W. (2013). A research note on standalone corporate social responsibility reports: Signaling or greenwashing? Critical perspectives on Accounting, 24(4-5), pp.350-359. doi: https://doi.org/10.1016/j.cpa.2012.09.008.
- 11. Mctaggart, J., Gillis, S. (1998). Setting Targets to Maximize Shareholder Value. Strategy and leadership, 26(2), ISSN: 1087-8572.
- 12. Remišová, A., Búciová, Z. (2012). Measuring corporate social responsibility towards employees. Journal for East European Management Studies, 273-291.
- 13. Rodrigo, P., Arenas, D. (2008) Do Employees Care About CSR Programs? A Typology of Employees According to their Attitudes, J. Bus. Ethics, 83, pp. 265-283, https://doi.org/ 10.1007/s10551-007-9618-7.
- 14. Shauki, E. (2011). Perceptions on corporate social responsibility: A study in capturing public confidence. Corporate Social Responsibility and Environmental Management, 18(3), pp. 200-208, https://doi.org/10.1002/csr.267.
- 15. Shen, J., & Zhang, H. (2019). Socially responsible human resource management and employee support for external CSR: roles of organizational CSR climate and perceived CSR directed toward employees. Journal of Business Ethics, 156(3), pp.875-888, doi: https://doi.org/10.1007/s10551-017-3544-0.
- 16. 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, doi: https://doi.org/10.1016/j.jbusres.2014.05.007.
- 17. Śledzik, K. (2013). Financial and Non-Financial Value Drivers in Shareholder Value Creation Process. Young Scientists Revue, Faculty of Management Science and Informatics, (ed) Stefan Hittmar, University of Zilina, doi: http://dx.doi.org/10.2139/ssrn.2257767.
- 18. Swiatek-Barylska, I. (2016). Greenwashing as a threat for corporate social responsibility. Trends of Management in the Contemporary Society. Brno, June 9th-10th, 2016, Peer-Reviewed Conference Proceedings (ed. Sylvie Formánková, Ph.D), pp.278-281, ISBN 978-80-7509-451-3.
- 19. Szczepankiewicz, E.I., Mućko, P. (2016). CSR reporting practices of Polish energy and mining companies. Sustainability, 8(2), 126, https://doi.org/10.3390/su8020126.
- 20. Szczepańśka, M. (2018). Principles for defining integrated report quality. Research Papers of Wrocław University of Economics, 503, 445-453, doi: 10.15611/pn.2018.503.39.
- 21. Titko, J., Shina, I. (2017). Non-financial Value Drivers: Case of Latvian Banks. 16th International Scientific Conference Reliability and Statistics in Transportation and Communication (RelStat-2016), 178(0), pp.192-199, doi: 10.1016/j.proeng.2017.01.095.
- 22. Tschopp, D., Huefner R. (2014). Comparing the Evolution of CSR Reporting to that of Financial Reporting. Journal Business of Business Ethics 127(3), pp. 565-577, doi: https://doi.org/10.1016/j.proeng.2017.01.095.
- 23. Vinerean, S., Cetina, I., Dumitrescu, L., Tichindelean, M. (2013). Modelling employee engagement in relation to CSR practices and employee satisfaction. Revista Economica, 65(1), pp. 21-37.
- 24. Wiśniewska, J., Chojnacka, E., (2016). Raportowanie danych CSR w Polsce. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 463, pp. 55-63., doi: 10.15611/pn.2016.436.06.
- 25. Wisse, B., van Eijbergen, R., Rietzschel, E.F., Scheibe, S. (2018). Catering to the needs of an aging workforce: The role of employee age in the relationship between corporate social responsibility and employee satisfaction. Journal of Business Ethics, 147(4), pp. 875-888, https://doi.org/10.1007/s10551-015-2983-8.
- 26. Wolniak, R. (2015). Raportowanie społecznej odpowiedzialności biznesu a zjawisko greenwashingu. Przegląd Organizacji, 2. Towarzystwo Naukowe Organizacji i Kierownictwa, pp. 8-14,
- 27. Wolniak, R. (2018). The corporate social responsibility practices in Australian mining sector. Contemporary management in extractive industries – multidimensional and practical approach, 795. Jonek-Kowalska I. (ed.), pp. 205-217.
- 28. Wu, Y., Zhang, K., & Xie, J. (2020). Bad greenwashing, good greenwashing: Corporate social responsibility and information transparency. Management Science, 66(7), 3095-3112.
Typ dokumentu
Bibliografia
Identyfikator YADDA
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