Does being socially good save firms from bankruptcy? A systematic literature review and bibliometric analysis

• Autorzy: Mushafiq Muhammad , Prusak Błażej

Identyfikatory

DOI

10.34659/eis.2022.83.4.514

Warianty tytułu

PL

Czy bycie społecznie dobrym uratuje firmy od upadłości? Systematyczny przegląd literatury i analiza bibliometryczna

• Języki publikacji: EN

Abstrakty

EN

The purpose of the review was to find out, does being responsible saves firms from bankruptcy? What is the relationship between corporate social responsibility and default risk? What methods and measures are used in the literature to evaluate this relationship? And what is the theoretical underpinning of the studies? Moreover, to explore what are the gaps for future work, Web of Science and Scopus databases were utilised to obtain the relevant articles for review. A total of 24 articles were reviewed using PRISMA systematic literature review and bibliometrics. This review finds that the liter-ature has an unidirectional inverse relationship between corporate social responsibility and default risk. Moreover, most literature utilises the stakeholder perspective as the theoretical framework. A research gap exists in explaining the relationship between different theories and extending the model with various aspects of macro- and micro-economics as well as finance. This article contributes to the theoretical aspect by classifying methods, proxies, and theoretical underpinnings used in the research for corporate social responsibility and default risk.

PL

Celem artykułu jest ustalenie, czy bycie społecznie odpowiedzialnym chroni przedsiębiorstwa przed bankructwem? Podjęto także próbę znalezienia odpowiedzi na następujące pytania: Jaki jest związek między społeczną odpowiedzialnością biznesu a ryzykiem niewypłacalności? Jakie metody i miary są stosowane w literaturze przedmiotu do oceny tej zależności? Jaka jest podstawa teoretyczna tych studiów badawczych? Ponadto podjęto próbę określenia luki badawczej dla celów kontynuacji dalszych badań. Bazy danych Web of Science i Scopus zostały wykorzystane do pozyskania odpowiednich artykułów naukowych. Po przeprowadzeniu selekcji, ogółem przeanalizowano 24 artykuły przy zastosowaniu systematycznego przeglądu literatury PRISMA i bibliometrii. Z przeglądu wynika, że występuje jednokierunkowy, odwrotny związek między społeczną odpowiedzialnością biznesu a ryzykiem niewypłacalności. Ponadto większość pozycji literaturowych odwołuje się do perspektywy interesariuszy jako podstawowej ramy teoretycznej tych badań. Istnieje luka badawcza w zakresie wyjaśniania związków między różnymi teoriami oraz możliwość rozszerzenia modelu o dodatkowe aspekty makro- i mikroekonomiczne oraz finansowe. Artykuł stanowi wkład w aspekt teoretyczny, ponieważ przedstawia klasyfikację metod, aproksymant i podstaw teoretycznych wykorzystywanych w badaniach nad społeczną odpowiedzialnością biznesu i ryzykiem niewypłacalności.

Słowa kluczowe

EN

default risk; corporate social responsibility; systematic literature review; bibliometric analysis; PRISMA

PL

ryzyko niewypłacalności; społeczna odpowiedzialność biznesu; systematyczny przegląd literatury; analiza bibliometryczna; PRISMA

• Wydawca: Polskie Stowarzyszenie Ekonomistów Środowiska i Zasobów Naturalnych
• Czasopismo: Ekonomia i Środowisko
• Rocznik: 2022
• Tom: nr 4
• Strony: 35--59
• Opis fizyczny: Bibliogr. 52 poz., rys., tab., wykr.

Twórcy

autor

Mushafiq Muhammad

• Faculty of Management and Economics, Gdansk University of Technology, Gabriela Narutowicza Street 11/12, 80-233 Gdańsk, Poland

• https://orcid.org/0000-0002-4525-7518

autor

Prusak Błażej

• Faculty of Management and Economics, Gdansk University of Technology, Gabriela Narutowicza Street 11/12, 80-233 Gdańsk, Poland

• https://orcid.org/0000-0002-6526-0407

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).