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w słowach kluczowych: raportowanie społecznej odpowiedzialności biznesu

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Europeanization of corporate social responsibility disclosure in Polish organizations

Maj Jolanta, Hawrysz Liliana

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2019

z. 135

109--124

Organizations and decision-makers are increasingly interested and aware of the importance of sustainable development and corporate social responsibility. This has led to the adoption of the European Union’s Directive 2014/95/EU regulating the reporting of non-financial and diversity information. The research problem of this paper concerns the top-down Europeanization of corporate social responsibility disclosure in Polish organizations. Secondly, the actual reaction of the entities affected by the Directive 2014/95/EU has been investigated. The level of Europeanization has been analyzed through qualitative text analysis of legal documents and the reaction and perception by the entities of EU influence has been examined by CATI research. The research has been conducted on a sample of 101 organizations listed on the Warsaw Stock Exchange, subject to the Directive. The findings suggest that although some change in Polish law did occur, and, therefore, transposition has been made, the organizations assessed the impact of the Directive as non-existing. The novelty of the paper lies with the comprehensive analysis of the Europeanization process, from the level of national legislation to the actual perception of affected entities.

Relations between corporate social responsibility reporting and the concept of greenwashing

Wolniak R.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2016

z. 87

444--453

This study focuses on the presentation of the relationship greenwashing and reporting practices of corporate social responsibility. The purpose of this publication is to present the concept of greenwashing, his practice and describe possibility of adulteration of CSR reporting practices by greenwashing. There is also an analysis of capabilities to counter the phenomenon.

Niniejsze opracowanie koncentruje się na omówieniu relacji praktyk greenwashing i raportowania społecznej odpowiedzialności biznesu. Celem niniejszej publikacji jest zaprezentowanie koncepcji greenwashing i jej działań, zwrócenie uwagi na możliwości zafałszowania raportów CSR w wyniku greenwashingu oraz analiza możliwości przeciwdziałania temu zjawisku.