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EN
Purpose: The purpose of the article is to identify and evaluate selected socially irresponsible activities in the economic area towards employees in a small enterprise. Design/methodology/approach: The theoretical part of the article uses a critical review of the literature on the subject, while the empirical part presents a pilot qualitative empirical study. The research was conducted by direct interview method using an interview questionnaire on a purposively selected sample of 78 Polish small (including micro) enterprises. Findings: A key finding of the research is that entrepreneurs declared irresponsible behavior in all surveyed elements of the human resource management process. Research limitations/implications: The research is idiographic and refers to a purposively selected sample of companies, so its conclusions apply only to the surveyed population. An important limitation of the research is the declarative nature of respondents' answers. Practical implications: The results of the empirical research and its conclusions can guide managers of small enterprises regarding the avoidance of socially irresponsible actions towards employees and, on this basis, making socially responsible actions towards this group of stakeholders. Social implications: The timeliness and importance of recognizing socially irresponsible actions towards a company's internal stakeholders in the face of global and national socio-economic challenges are of value to society and other participants in the small business environment. Originality/value: This article pretends to fill a significant research gap in the subject matter. The originality of the considerations is due to the pioneering nature of the research on the social irresponsibility of small businesses to employees in terms of implementing the concept of corporate social responsibility.(original abstract)
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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)
EN
The transposition of new regulations into national legal systems, including updated goals and requirements for the management of packaging placed on the market and packaging waste, provides a number of opportunities for the operation of post-consumer waste management systems. This publication focuses on the essence and characteristics of the system of extended producer responsibility in selected European countries. This paper identifies, on the basis of an analysis taking into account the scopes of legal, economic, physical, and informational liability, key areas of the extended producer responsibility system requiring improvements. It develops recommendations regarding the possibility of intro- ducing changes to the functioning of the EPR system in Poland. The implementation of the improvement proposals for the EPR can significantly contribute to achieving the existing EU waste targets, as well as the ambitious new targets included in the EU Circular Economy. (original abstract)
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