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2022 | 1 | 63-72
Tytuł artykułu

Sustainable Development and Corporate Social Responsibility in Companies' Practices : an Empirical Analysis

Autorzy
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
Background: Despite conceptual differences, sustainable development and corporate social responsibility both refer to environmental and social aspects. There needs to be an agreement on how to recognise their differences in the practice of companies' operations.
Research objectives: The study aims to verify whether there are differences in the involvement in environmental and social practices between companies declaring a commitment to sustainable development and corporate social responsibility.
Research design and methods: The data were obtained using the CATI technique and a standardised survey questionnaire. The Mann-Whitney U test was carried out to verify the differences.
Results: Companies referring to the concept of corporate social responsibility implement more social practices compared to companies that refer to the idea of sustainable development. There are no differences in the implementation of environmental practices.
Conclusions: In business practice, corporate social responsibility seems to be a broader concept than sustainable development, as it puts more attention on social aspects. (original abstract)
Rocznik
Tom
1
Strony
63-72
Opis fizyczny
Twórcy
  • Poznań University of Economics and Business, Poland
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