Sustainability of Nasdaq-listed companies : the effects of participation in the UNGC

• Autorzy: Bakanauskienė Irena , Bendaravičienė Rita , Juodelytė Nomeda , Vveinhardt Jolita

Identyfikatory

DOI

10.17512/pjms.2020.21.1.07

Warianty tytułu

PL

Zrównoważona spółka wymieniona na Nasdaq : skutki uczestnictwa w UNGC

• Języki publikacji: EN

Abstrakty

EN

The concept of corporate sustainability development requires an integrated approach to the environmental, social and economic aspects of enterprise activities, but so far, there has been a lack of research on the situation of enterprises of Baltic countries, listed on the stock exchange. This study aims to identify how integral factors, showing corporate sustainability, are reflected in the reports of Nasdaq-listed enterprises that participate in the UN Global Compact. Employing the content analysis method, the publicly available information of 12 companies, 6 of which are listed on a stock exchange, is compared. The research results show that the reports of enterprises listed on the stock exchange correspond to the principles of UNGC more comprehensively, but, despite the publicly declared social and human rights policy, significant shortcomings in the areas of abolition of forced labour and child labour, the freedom of association and human rights have been identified and compared with unlisted enterprises. It is concluded that stock exchange listing may have a greater impact on corporate transparency, but the UNGC principles are a valuable tool for evaluating the consistency of enterprises in their commitment to sustainable business development.

PL

Koncepcja zrównoważonego rozwoju przedsiębiorstw wymaga zintegrowanego podejścia do środowiskowych, społecznych i ekonomicznych aspektów działalności przedsiębiorstw, ale do tej pory brak jest badań dotyczących sytuacji przedsiębiorstw z krajów bałtyckich notowanych na giełdzie. Niniejsze badanie ma na celu określenie, w jaki sposób czynniki integrukące, pokazujące zrównoważony rozwój przedsiębiorstw, znajdują odzwierciedlenie w raportach przedsiębiorstw notowanych na giełdzie Nasdaq, które uczestniczą w Global Compact ONZ. Stosując metodę analizy treści, publicznie dostępnych informacji 12 firm, z których 6 jest notowanych na giełdzie, dokonuje sie porównania. Wyniki badań pokazują, że raporty przedsiębiorstw notowanych na giełdzie są bardziej kompleksowe zgodne z zasadami UNGC, ale pomimo publicznie ogłoszonej polityki społecznej i praw człowieka znaczące niedociągnięcia w zakresie zniesienia pracy przymusowej i pracy dzieci, określono wolność zrzeszania się i prawa człowieka oraz w porównaniu z przedsiębiorstwami nienotowanymi na giełdzie Stwierdzono, że notowania giełdowe mogą mieć większy wpływ na przejrzystość przedsiębiorstw, ale zasady UNGC są cennym narzędziem do oceny spójności przedsiębiorstw w ich zaangażowaniu w zrównoważony rozwój biznesu.

Słowa kluczowe

EN

corporate sustainability; corporate social responsibility; CSR; UN Global Compact; UNGC; corporate sustainability principles; sustainable business development; Nasdaq-listed company

PL

zrównoważony rozwój firmy; społeczna odpowiedzialność biznesu; CSR; zasady zrównoważonego rozwoju korporacji ONZ Global Compact; UNGC; zrównoważony rozwój biznesu; spółka notowana na giełdzie Nasdaq

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2020
• Tom: Vol. 21, No. 1
• Strony: 87--103
• Opis fizyczny: Bibliogr. 48 poz., tab.

Twórcy

autor

Bakanauskienė Irena

• Vytautas Magnus University, Faculty of Economics and Management

autor

Bendaravičienė Rita

• Vytautas Magnus University, Faculty of Economics and Management

autor

Juodelytė Nomeda

• Vytautas Magnus University, Faculty of Economics and Management

autor

Vveinhardt Jolita

• Vytautas Magnus University, Faculty of Economics and Management

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2020).