CSR initiatives in an integrated energy entity – monetary dimension

• Autorzy: Woźniak Justyna , Szewczak Justyna

Identyfikatory

DOI

10.33223/epj/122574

Warianty tytułu

PL

Inicjatywy CSR w zintegrowanym podmiocie energetycznym – wymiar pieniężny

• Języki publikacji: EN

Abstrakty

EN

The subject of this article concerns the growing issue of implementing the concept of social responsibility in the activities of integrated energy entities. This work includes the performance of a budgetary analysis of the national leading company, in terms of expenses associated with corporate social responsibility (CSR). The article presents the analysis of source literature, as well as identifies stakeholder activities. The introduction includes an explanation of the concept of CSR, its global approach along with the justification for the need to implement the concept of CSR in the strategy of industry entities. The following were used, among others, to perform the research: elements of financial and non-financial reporting, i.e. reports of a vertically integrated energy company – Capital Group Polska Grupa Energetyczna SA, over the years 2013–2017. The data obtained from distributed sources were used. The company’s activities in social and environmental directions were identified, and the stakeholder groups of these initiatives were determined. The main purpose of this article was to estimate the level of expenditure associated with CSR in the context of the company’s general budget. The article emphasizes the role of the PGE Foundation as a recognizable point of company activity in the scope of CSR (the participation of individual group companies in financing the foundation was presented). The analysis of CSR expenditure included: the amount of taxes paid, costs of employee benefits and assets of the social services fund, and environmental costs.

PL

Temat artykułu dotyczy rosnącego problemu wdrażania koncepcji społecznej odpowiedzialności w działaniach zintegrowanego podmiotu energetycznego. Praca ta obejmuje wykonanie analizy budżetowej wiodącej firmy krajowej pod względem wydatków związanych z odpowiedzialnością społeczną przedsiębiorstw (CSR). W artykule dokonano analizy literatury źródłowej oraz identyfikacji działań interesariuszy. Wprowadzenie zawiera wyjaśnienie koncepcji CSR, jej globalnego podejścia wraz z uzasadnieniem konieczności wdrożenia koncepcji CSR w strategii podmiotów branżowych. Do przeprowadzenia badania wykorzystano między innymi: elementy sprawozdawczości finansowej i niefinansowej, tj. raporty pionowo zintegrowanej spółki energetycznej – Grupy Kapitałowej Polska Grupa Energetyczna SA (GK PGE SA), w latach 2013–2017. Wykorzystano dane uzyskane ze źródeł rozproszonych. Zidentyfikowano działania firmy w kierunkach społecznych i środowiskowych, określono grupy interesariuszy tych inicjatyw oraz zakres dobrych praktyk dla nich. Głównym celem tego artykułu było oszacowanie poziomu wydatków związanych z CSR w kontekście budżetu ogólnego firmy. W artykule podkreślono rolę Fundacji PGE jako rozpoznawalnego punktu działalności firmy w zakresie CSR (zaprezentowano udział poszczególnych firm grupy w finansowaniu fundacji). W przeprowadzonej analizie wydatków CSR uwzględniono między innymi: wysokość płaconych podatków, koszty świadczeń pracowniczych i aktywów funduszu usług społecznych oraz koszty środowiskowe.

Słowa kluczowe

EN

Corporate Social Responsibility (CSR); budgetary analysis; integrated mining and energy entity

PL

społeczna odpowiedzialność biznesu (CSR); analiza budżetowa; zintegrowany podmiot energetyczny

• Wydawca: Instytut Gospodarki Surowcami Mineralnymi i Energią PAN
• Czasopismo: Polityka Energetyczna
• Rocznik: 2020
• Tom: T. 23, z. 2
• Strony: 37--55
• Opis fizyczny: Bibliogr. 59 poz., rys., tab.

Twórcy

autor

Woźniak Justyna

• Wrocław University of Science and Technology, Wrocław, Poland

autor

Szewczak Justyna

• Graduate of Faculty of Geoengineering, Mining and Geology, Wrocław University of Science and Technology, Wrocław, Poland

Bibliografia

• ACT – Geological and Mining Law (Journal of Laws of 2019, item 868).
• Alves et al. 2019 – Alves, W., Ferreira, P. and Araújo, M. 2019. Mining co-operatives: A model to establish a network for sustainability. Journal of Co-operative Organization and Management 7(1), pp. 51–63.
• Anuszkiewicz, K. and Marona, T. 2012. The role of stakeholders in the development of the socially responsible company (Rola interesariuszy w rozwoju przedsiębiorstwa odpowiedzialnego społecznie). Rynek – Społeczeństwo – Kultura No. 1, pp. 34–41 (in Polish).
• Arond et al. 2019 – Arond, E., Bebbington, A. and Dammert, J.L. 2019. NGOs as innovators in extractive industry governance. Insights from the EITI process in Colombia and Peru. The Extractive Industries and Society 6(3), pp. 665–674.
• Bąk, P. and Michalak, A. 2018. The problem of managers’ remuneration in state-owned enterprises in the context of corporate governance. Gospodarka Surowcami Mineralnymi – Mineral Resources Management Vol. 34, Iss. 1, pp. 155–174.
• Bluszcz, A. and Kijewska, A. 2015. Challenges of sustainable development in the mining and metallurgy sector in Poland. Metalurgija 54(2), pp. 441–444.
• Bogacz, P. and Migza, M. 2016. Environmental management reporting in Polish mining companies in the context of World CSR trends. 1st International Conference on the Sustainable Energy and Environment Development (SEED 2016), E3S Web Conferences, Vol. 10, DOI: 10.1051/e3sconf/20161000058.
• Bowen, H. 1953. Social responsibilities of the businessman. New York: Harper, 276 pp.
• Chen et al. 2018 – Chen, Y.C., Hung, M. and Wang, Y. 2018. The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. Journal of Accounting and Economics 65(1), pp. 169–190.
• Clarkson, M. 1995. A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review 20(1), pp. 92–117.
• Devenin, V. and Bianchi, C. 2018. Soccer fields? What for? Effectiveness of corporate social responsibility initiatives in the mining industry. Corporate Social Responsibility and Environmental Management 25(5), pp. 866–879.
• Dobele et al. 2014 – Dobele, A., Westberg, K., Steel, M. and flowers, K. 2014. An examination of corporate social responsibility implementation and stakeholder engagement: A case study in the Australian mining industry. Business Strategy and the Environment 23(3), pp. 145–159.
• Dong et al. 2014 – Dong, S., Burritt, R. and Qian, W. 2014. Salient stakeholders in corporate social responsibility reporting by Chinese mining and minerals companies. Journal of Cleaner Production 84, pp. 59–69.
• European Commision 2010. Doc. 3. Europe 2020. A European strategy for smart, sustainable and inclusive growth (Strategia na rzecz inteligentnego i zrównoważonego rozwoju sprzyjającego włączeniu społecznemu “Europa 2020”). Brussels, DOI: 10.14746/rie.2010.4.22 (in Polish).
• Eweje, G. and Palakshappa, N. 2009. Business partnerships with non‐profits: Working to solve mutual problems in New Zealand. Corporate Social Responsibility and Environmental Management 16(6), pp. 337–351, DOI: 10.1002/csr.192.
• Freeman, R. 1984. Strategic Management: A stakeholder Approach. Boston, MA: Pittman, 276 pp.
• Govindan et al. 2014 – Govindan, K., Kannan, D. and Shankar, K.M. 2014. Evaluating the drivers of corporate social responsibility in the mining industry with multi-criteria approach: a multi-stakeholder perspective. J. Clean. Prod. 84 (0), pp. 214–232, DOI: 10.1016/j.jclepro.2013.12.065.
• GREEN PAPER, 2001. GREEN PAPER Promoting a European framework for Corporate Social Responsibility.
• Hamann, R. 2003. Mining companies’ role in sustainable development: The ’why’ and ’how’ of corporate social responsibility from a business perspective. Development Southern Africa 20(2), pp. 237–254.
• Hąbek et al. 2019 – Hąbek, P., Biały, W. and Livenskaya, G. 2019. Stakeholder engagement in corporate social responsibility reporting. The case of mining companies. Acta Montanistica Slovaca 24(1), pp. 25–34.
• Jamali, D. and Keshishian, T. 2009. Uneasy alliances: Lessons learned from partnerships between businesses and NGOs in the context of CSR. Journal of business Ethics 84(2), pp. 277–295.
• Jarosławska-Sobór, S. 2015. Social potential growth of a mining company on the basis of human capital and occupational safety. Journal of Sustainable Mining 14(4), pp. 195–202.
• Jenkins, H. and Yakovleva, N. 2006. Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure. Journal of cleaner production 14(3–4), pp. 271–284.
• Jonek-Kowalska, I. 2018. How do turbulent sectoral conditions sector influence the value of coal mining enterprises? Perspectives from the Central-Eastern Europe coal mining industry. Resources Policy 55, pp. 103–112.
• Jonek-Kowalska, I. 2019. Consolidation as a risk management method in the lifecycle of a mining company: A novel methodological approach and evidence from the coal industry in Poland. Resources Policy 60, pp. 169–177.
• Jurdziak, L. and Wiktorowicz, J. 2007. Elements of risk analysis during evaluation of profitability of energy production from lignite (Elementy analizy ryzyka przy ocenie opłacalności produkcji energii elektrycznej z węgla brunatnego). Gospodarka Surowcami Mineralnymi – Mineral Resources Management Vol. 23, Special Iss. 2, pp. 131–150 (in Polish).
• Kemp et al. 2012 – Kemp, D., Owen, J.R. and Van De Graaff, S. 2012. Corporate social responsibility, mining and “audit culture”. Journal of Cleaner Production 24, pp. 1–10.
• Krawczyk, P. 2019. CSR Reporting Standards: Implementation in Polish Enterprises. Journal of Eastern Europe Research in Business and Economics Vol. 2019, DOI: 10.5171/2019.247075.
• Lodhia, S. and Hess, N. 2014. Sustainability accounting and reporting in the mining industry: current literature and directions for future research. Journal of Cleaner Production 84, pp. 43–50.
• Managements Board report on activities of PGE Capital Group for 2013 (2014, 2015, 2016, 2017) (Sprawozdanie Zarządu z działalności Grupy Kapitałowej PGE Polska Grupa Energetyczna SA za rok 2013 (2014, 2015, 2016, 2017)) (in Polish).
• Manowska et al. 2017 – Manowska, A., Osadnik, K.T. and Wyganowska, M. 2017. Economic and social aspects of restructuring Polish coal mining: Focusing on Poland and the EU. Resources Policy 52, pp. 192–200.
• Morsing, M. and Schultz, M. 2006. Corporate social responsibility communication: stakeholder information, response and involvement strategies. Business ethics: a European review 15(4), pp. 323–338.
• Mutti et al. 2012 – Mutti, D., Yakovleva, N., Vazquez-Brust, D. and Di Marco, M.H. 2012. Corporate social responsibility in the mining industry: Perspectives from stakeholder groups in Argentina. Resources Policy 37(2), pp. 212–222.
• [Online] www.odpowiedzialnybiznes.pl [Accessed: 2019-01-08].
• [Online] www.respectindex.pl [Accessed: 2019-06-15].
• Pactwa, K. 2019a. Is There a Place for Women in the Polish Mines? Selected Issues in the Context of Sustainable Development. Sustainability 11(9), 2511, DOI: 10.3390/su11092511.
• Pactwa, K. 2019b. Scope of implementation of sustainable development goals by the mining sector in Poland. ISBN 978-83-951536-3-1 Copyright by Faculty of Geoengineering, Mining and Geology Wrocław University of Science and Technology (in Polish).
• Pactwa, K. and Woźniak, J. 2017. Environmental reporting policy of the mining industry leaders in Poland. Resources Policy Vol. 53(C), pp. 201–207, doi: 10.1016/j.resourpol.2017.06.008.
• PGE Dystrybucja SA. [Online] https://pgedystrybucja.pl/ [Accessed: 2019-11-15].
• PGE Energia Ciepła SA. [Online] https://pgeenergiaciepla.pl/ [Accessed: 2019-11-15].
• PGE Energia Odnawialna SA. [Online] https://pgeeo.pl/ [Accessed: 2019-11-15].
• PGE Górnictwo i Energetyka SA. [Online] https://pgegiek.pl [Accessed: 2019-11-15].
• PGE Obrót SA. [Online] https://pge-obrot.pl/ [Accessed: 2019-11-15].
• Que et al. 2018 – Que, S., Wang, L., Awuah-Offei, K., Chen, Y. and Yang, W. 2018. The status of the local community in mining sustainable development beyond the triple bottom line. Sustainability 10(6), DOI: 10.3390/su10061749.
• Que et al. 2019 – Que, S., Wang, L., Awuah-Offei, K., Yang, W. and Jiang, H. 2019. Corporate Social Responsibility: Understanding the Mining Stakeholder with a Case Study. Sustainability 11(8), DOI: 10.3390/su11082407.
• RESPECT Index. [Online] http://respectindex.pl/ [Accessed: 2019-11-15].
• Social Report GK PGE 2013–2014 (Raport Społeczny GK PGE 2013–2014). [Online] http://raportyspoleczne.pl/wp-... [Accessed: 2019-01-05] (in Polish).
• Sustainability Report GK PGE 2016 (Raport zrównoważony PGE, 2016). [Online] http://raportzintegrowany2016.... [Accessed: 2019-01-05] (in Polish).
• Stala-Szlugaj, K. and Grudziński, Z. 2017. Environmental costs resulting from the use of hard coal to electricity generation in Poland. In E3S Web of Conferences Vol. 19, DOI: 10.1051/e3sconf/20171902023.
• Statistical Offices. [Online] http://stat.gov.pl/ [Accessed: 2019-01-05].
• Szewczak, J. 2019. Budget analysis of a selected mining company towards corporate social responsibility (CSR) (Analiza budżetowa podmiotu górniczego pod kątem działań w zakresie społecznej odpowiedzialności biznesu (CSR)). Politechnika Wrocławska (in Polish).
• The consolidated financial statements of the Capital Group of PGE Polska Grupa Energetyczna SA for the year 2013 (2014, 2015, 2016, 2017) (PGE Polska Grupa Energetyczna SA. Skonsolidowane sprawozdanie finansowe za rok 2013 (2014, 2015, 2016, 2017)) (in Polish).
• Viveros, H. 2016. Examining stakeholders’ perceptions of mining impacts and corporate social responsibility. Corporate Social Responsibility and Environmental Management 23(1), pp. 50–64.
• Viveros, H. 2017. Unpacking stakeholder mechanisms to influence corporate social responsibility in the mining sector. Resources Policy 51, pp. 1–12, DOI: 10.1016/j.resourpol.2016.10.014.
• Wachowiak, P. 2012. How to conduct a dialogue with stakeholders? (Jak prowadzić dialog z interesariuszami?) E-mentor nr 1 (43) (in Polish).
• Witek-Crabb, A. 2019. CSR Maturity in Polish Listed Companies: A Qualitative Diagnosis Based on a Progression Model. Sustainability 11(6), DOI: 10.3390/su11061736.
• Woźniak, J. 2019. The role and implementation of the concept of social responsibility in the functioning of mining and energy industry (Rola i implementacja koncepcji społecznej odpowiedzialności w funkcjonowaniu branży wydobywczej i energetycznej). Wrocław: Wydział Geoinżynierii, Górnictwa i Geologii Politechniki Wrocławskiej (in Polish).
• Woźniak, J. and Jurczyk, W. 2019. Social And Environmental Activities In The Polish Mining Region In The Context Of CSR, Resources Policy 65, DOI: 10.1016/j.resourpol.2019.101554.
• Yakovleva, N. and Vazquez‐Brust, D. 2012. Stakeholder perspectives on CSR of mining MNCs in Argentina. Journal of Business Ethics 106, pp. 191–211.