Analyzing the historical and current perspective of the relationship between inventory policies and CSR

• Autorzy: Mohammad Suleiman Jamal , Saxunová Darina , George Kenneth B. , Comite Ubaldo , Ahmed Mansoor , Popp József

Identyfikatory

DOI

10.17512/pjms.2023.28.2.13

Warianty tytułu

PL

Analiza historycznej i bieżącej perspektywy relacji między polityką zapasów a CSR

• Języki publikacji: EN

Abstrakty

EN

In this study, we analyze how a company's inventory policy changes because of adopting CSR policies in the manufacturing companies listed on the Shanghai Shenzhen stock exchange by targeting manufacturing companies, as their overall policies are greatly impacted by the level of inventory. The analysis focus on how inventory policies affect Chinese companies' CSR. Inventory levels affect company policies therefore we chose manufacturing companies. The uniqueness of the topic warranted us to research CSR and Inventory management from historical and current viewpoints. The topic has few investigations, especially in China. Increased worker, consumer, and environmental satisfaction may impact volume, according to this study. Given the uniqueness of the topic, there are a very limited number of studies conducted on the topic, especially in the Chinese context, which warrants us to conduct the study, keeping in view the historical and present perspectives of both CSR and Inventory management. In this study, we take this step further by examining whether the volume is affected by efforts to improve the satisfaction of staff, consumers, and the natural environment. We found that customer satisfaction positively affects the cost-to-sales ratio. Environmental consciousness harms the ratio, and employee satisfaction has an inverted U-shaped association with this ratio. It was also found that customer satisfaction positively correlates with inventory levels. Our research has shown that increased levels of social responsibility led to decreased levels of customer corporate social responsibility and increased levels of CSR, which explains the non-linear relationship between a company's total CSR and the to-sales ratio. According to the collected data, the ratio of profits to sales tends to increase when a company's CSR rating is much higher (or lower) than the mean of the CSR distribution.

PL

W niniejszym badaniu analizujemy, jak zmienia się polityka firmy w zakresie zapasów w związku z przyjęciem polityki CSR w spółkach produkcyjnych notowanych na giełdzie w Szanghaju i Shenzhen. Skoncentrowano się na spółkach produkcyjnych, ponieważ ich profil działania i ogólna polityka ma duży wpływ na poziom zapasów. Analiza koncentruje się na tym, jak polityka dotycząca zapasów wpływa na CSR chińskich firm. Wyjątkowość tematu skłoniła nas do zbadania CSR i zarządzania zapasami z historycznego i aktualnego punktu widzenia. Temat ten obejmuje niewiele badań, zwłaszcza w Chinach. Zgodnie z niniejszym badaniem zwiększona satysfakcja pracowników, konsumentów i środowiska może mieć wpływ na wielkość produkcji. Biorąc pod uwagę wyjątkowość tematu, istnieje bardzo ograniczona liczba badań przeprowadzonych na ten temat, zwłaszcza w kontekście chińskim, co uzasadnia przeprowadzenie badania, biorąc pod uwagę historyczne i obecne perspektywy zarówno CSR, jak i zarządzania zapasami. W niniejszym badaniu poszliśmy o krok dalej, sprawdzając, czy wysiłki na rzecz poprawy satysfakcji pracowników, konsumentów i środowiska naturalnego mają wpływ na wielkość sprzedaży. Okazało się, że zadowolenie klientów pozytywnie wpływa na stosunek kosztów do sprzedaży. Świadomość ekologiczna szkodzi temu wskaźnikowi, a zadowolenie pracowników ma związek z tym wskaźnikiem w kształcie odwróconej litery U. Stwierdzono również, że zadowolenie klientów pozytywnie koreluje z poziomem zapasów. Nasze badania wykazały, że zwiększony poziom odpowiedzialności społecznej doprowadził do zmniejszenia poziomu społecznej odpowiedzialności biznesu klientów i zwiększenia poziomu CSR, co wyjaśnia nieliniowy związek między całkowitą CSR firmy a wskaźnikiem sprzedaży. Zgodnie z zebranymi danymi, stosunek zysków do sprzedaży ma tendencję wzrostową, gdy ocena CSR firmy jest znacznie wyższa (lub niższa) niż średnia rozkładu CSR.

Słowa kluczowe

EN

inventory management; CSR; inventory to sales ratio; GMM; manufacturing sector

PL

zarządzanie zapasami; CSR; wskaźnik zapasów do sprzedaży; GMM; sektor produkcyjny

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2023
• Tom: Vol. 28, No. 2
• Strony: 223--238
• Opis fizyczny: Bibliogr. 33 poz., tab.

Twórcy

autor

Mohammad Suleiman Jamal

• Department of Accounting, King Talal School of Business Technology, Princess Sumaya University for Technology, P.O. Box 1438, Al-Jubaiha, Amman 11941, Jordan

• https://orcid.org/0000-0002-7430-3691

autor

Saxunová Darina

• Department of Economics and Finance; Comenius University; Slovak Republic

• https://orcid.org/0000-0002-7299-1144

autor

George Kenneth B.

• California Institute of Advanced Management (CIAM) Alhambra, California, USA

• https://orcid.org/0009-0005-4072-7786

autor

Comite Ubaldo

• Department of Business Sciences, University Giustino Fortunato, 82100 Benevento, Italy

• https://orcid.org/0000-0002-9801-9601

autor

Ahmed Mansoor

• Department of Economics, G. d'Annunzio University of Chieti and Pescara

• https://orcid.org/0000-0002-1765-441X

autor

Popp József

• John von Neumann University, 6000 Kecskemét, Hungary; Izsáki str. 10.

• https://orcid.org/0000-0003-0848-4591

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).