- Author
- Szwiec Paweł
- Title
- Sprawozdawczość społeczna - istota, wymiary, wyzwania
Social accountability- meaning, dimensions, challenges - Source
- Organizacja i Kierowanie, 2008, nr 3, s. 95-112, bibliogr. 58 poz.
Organization and Management - Keyword
- Zarządzanie przedsiębiorstwem, Społeczna odpowiedzialność biznesu, Praktyka zarządzania, Sprawozdawczość w przedsiębiorstwie
Enterprise management, Corporate Social Responsibility (CSR), Management practice, Reporting in enterprises - Abstract
- W ostatnich latach wzrosła popularność koncepcji społecznej odpowiedzialności organizacji. W celu urzeczywistnienia tej idei konieczne jest m. in. podejmowanie trzech rodzajów praktyk. Po pierwsze, dokonywanie pomiaru społecznych skutków działania organizacji. Po drugie, rozpowszechnianie informacji uzyskanych w wyniku tych pomiarów. Po trzecie, weryfikacja trafności i rzetelności informacji podawanych do publicznej wiadomości. Działania te składają się na praktykę społecznej sprawozdawczości. Właśnie to zagadnienie, rzadko podejmowane w polskojęzycznej literaturze przedmiotu, zostało omówione w artykule. W szczególności podjęto w nim takie kwestie, jak: sposoby konceptualizacji społecznej sprawozdawczości, składające się na nią praktyki, zakres ich stosowania, standardy sprawozdawczości społecznej oraz problemy napotykane podczas jej praktykowania.(abstrakt oryginalny)
For a few last years an interest in corporate social responsibility has been very high. To realize this idea it is necessary to take some kinds of actions. Firstly, measurement of social consequences of organization functioning. Secondly, dissemination and verification of information gained through the measurement. These actions are elements of social accountability. Exactly this issue, rarely touched in polish literature, was discussed in the article. Especially such problems as: conceptualization of social accountability, its practices, its standards and problems with its application were described.(original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics - Bibliography
- Adams C.A., Hill W., Roberts C.B., Corporate Social Reporting Practices in Western Europe: Legitimating Corporate Behaviour? "British Accounting Review" 1998,30(1).
- Bauer R.A., Fenn D.H., What Is a Corporate Social Audit, "Harvard Business Review" 1973,51 (1). [3] Belal A.R., Stakeholder Accountability or Stakeholder Management: A Review of UK Firms' Social and Ethical Accounting, Auditing and Reporting Practices, "Corporate Social Responsibility and Environmental Management" 2002, 9 (1).
- Blair M.M., Post-Enron Reflections on Comparative Corporate Governance, Georgetawn University, Washington 2002.
- Brown J., Fraser M., Approaches and Perspectives in Social and Environmental Accounting: An Overview of the Conceptual Landscape, "Business Strategy and the Environment" 2006, 15 (2).
- Btatton W.W., Enron and the Dark Side of Shareholder Value, "Tulane Law Review" 2002, 76.
- Carroll A.B., Beiler G.W., Landmarks in the Evolution of the Social Audit, "Academy of Management Journal" 1975, 18 (3).
- Chen R.S., Social and Financial Stewardship, "The Accounting Review" 1975,50(3).
- Clarke J., Gibson-Sweet M., The Use of Corporate Social Disclosre in the Management of Reputation and Legitimacy: A Cross Sectoral Analysis of UK Top 100 Companies, "Business Ethics: A European Review" 1999, 8 (1).
- Clarkson M.B.E., A Stakeholder Framework for Analysing and Evaluating Corporate Social Performance, "Academy of Management Review" 1995, 20 (1).
- Cowen S.S., Ferreri L.B., Parker R.L.D., The Impact of Corporate Characteristics on social Responsibility Disclosure: A Typology and Frequency-Based Analysis, "Accounting, Organizations and Society" 1987, 12 (2).
- Cragg W., Business Ethics and Stakeholder Theory, "Business Ethics Quarterly" 2002, 12(2).
- Dey C., Corporate Silent and Shadow Social Accounting, "Social and Environmental Accounting Journal" 2003, 23 (2).
- Dierkes M., Antal A.B., Whither Corporate Social Reporting: Is It Time to Legislate, "California Management Review" 1986, 28 (3).
- Dunfee T.W., Social Investing: Mainstream or Backwater, "Journal of Business Ethics" 2003, 43 (3).
- Evan W.M., Freeman R.E., A Stakeholder Theory of the Modern Corporation: Kantian Capitalism, w: An Introduction to Business Ethics, red. G.D. Chryssides, J.H. Kaler, Chapman and Hall, London 1993.
- Fransen L.W., Kolk A., Global Rule-Setting for Business: A Critical Analysis of Multi-Stakeholder Standards, "Organization" 2007, 14 (5).
- Freeman R.E., McVea J., A Stakeholder Approach to Strategic Management, w: Handbook of Strategic Management, red. M. Hitt, E. Freeman, J. Harrison, Blackwell Publishing, Oxford 2001.
- Gao S.A., Heravi S., Xiao J. Z., Determinants of Corporate Social and Environmental Reporting in Hong Kong: A Research Note, "Accounting Forum" 2005, 29.
- Gilbert D.U., Rasche A., Discourse Ethics and Social Accountability: The Ethics of SA 8000, "Business Ethics Quarterly" 2007, 17 (2).
- Golob U., Bartlett J.L., Communicating about Corporate Social Responsibility: A Comparative Study of CSR Reporting in Australia and Slovenia, "Public Relations Review" 2007, 33 (1).
- Göbbels M., Jonker J., AA WOO and SA 8000 Compared: A Systematic Comparsion of Contemporary Accountability Standards, "Managerial Auditing Journal" 2003, 18.
- Gray R.M., Kouhy R., Lavers S., Corporate Social and Environmental Reporting: A Review of the Literature and a Longitudial Study of UK Disclosure, "Accounting, Auditing and Accountability Journal" 1995, 8 (2).
- Gray R., Thirty Years of Social Accounting, Reporting, and Auditing: What (if Anything) Have We Learnt? "Business Ethics: A European Review" 2001, 10 (1).
- Gray R., The Social Accounting Project and Accounting, Organizations and Society. Privileging Engagement, Imaginings, New Accountings and Pragmatisim over Critique? "Accounting, Organizations and Society" 2002, 27 (7).
- Gruning J.E., Hunt T., Managing Public Relations, Thomas Wadsworth, Belmont 1984.
- Hastings M., A New Operational Paradigm for Oil Operations in Sensitive Environments: An Analysis of social Pressure, Corporate Capabilities and Competitive Advantage, "Business Strategy and the Environment" 1999, 8 (5).
- Henriques A., Civil society and Social Auditing, "Business Ethics: European Review" 2001, 10(1).
- Hillman A.J., Klein G.D., Shareholder Values, Stakeholder Management, and Social Issues: What' s the Bottom Line, "Strategic Management Journal" 2001,22(2).
- Kaler J., Morality and Strategy in Stakeholder Identification, "Journal of Business Ethics" 2002, 39 (1-2).
- Kaptein M., Ethical Giudelines for Compiling Corporate Social Reports, "Journal of Corporate Citizenship", Autumn 2007.
- Kolk A. M., van der Veen M., Pinkse J., Fortanier F., KPMG International Survey of Corporate Responsibility Reporting 2005, Graduate Business School, Amsterdam 2005.
- Leipziger D., SA 8000. The Definitive Guide to the New Social Standard, Prentice Hall, London 2001.
- Lewis L., Unerman J., Ethical Relativism: A Reason for Differences in Corporate Social Reporting, "Critical Perspectives on Accounting" 1999, 10 (4).
- Logsdon J.M., Lewellyn P.G., Expanding Accountability to Stakeholders: Trends and Predictions, "Business&Society Review" 2000, 105 (4).
- Mahapatra S., Investor Reaction to a Corporate Social Accounting, "Journal of Business Finance&Accounting" 1984, 11 (1).
- Maitland I., Distributive Justice in Firms: Do the Rules of Corporate Governance Matter, "Business Ethics Quarterly" 2001, 11 (1).
- Mangion D., Undergraduate Education in Social and Environmental Accounting in Australian Universities, "Accounting Education" 2006, 15 (3).
- Michalak J., Pomiar dokonań. Od wyniku finansowego do Balanced Scorecard, Difin, Warszawa 2008.
- O'Dwyer B., The Legitimacy of Accountants' Participation in Social and Ethical Accounting, Auditing and Reporting, "Business Ethics: A European Review" 2001, 10(1).
- O'Dwyer B., Conceptions of Corporate Social Responsibility: The Nature of Managerial Capture, "Accounting, Auditing and Accountability Journal" 2003, 16(4).
- Orts E.W., StrundlerA., The Ethical and Environmental Limits of Stakeholder Theory, "Business Ethics Quarterly" 2002, 12 (2).
- Owen D.L., Swift T.A., Humohrey C., Bowerman M, The New Social Audits: Accountability, Managerial Capture or the Agenda of Social Champions, "European Accounting Review" 2000, 9(1).
- Painter-Morland M., Triple Bottom-Line Reporting as Social Grammar: Integrating Corporate Social Responsibility and Corporate Codes of Conduct, "Business Ethics: A European Review" 2006, 15 (4).
- Perrini F., The Practitioner' s Perspective on Non-Financial Reporting, "California Management Review" 2006, 48 (2).
- Rasche A., Esser D. E., From Stakeholder Management to Stakeholder Accountability, "Journal of Business Ethics" 2006, 65 (3).
- Reynolds M.A., Yuthas K., Moral Discourse and Corporate Social Responsibility Reporting, "Journal of Business Ethics" 2008, 78 (1/2).
- Schäfer H., International Corporate Social Rating Systems. Conceptual Outline and Empirical Results, "Journal of Corporate Citizenship", Winter 2005.
- Schilling D.M., Making Codes of Conduct Credible: The Role of Independent Monitoring, w: Global Codes of Conduct, University of Notre Dame Press, Notre Dame 2000.
- Sethi S.P., Getting a Handle on the Social Audit, "Business and Society Review" 1972-73,4.
- Sundaram A.K., Inkpen A.C., The Corporate Objective Revisited, "Organization Science" 2004, 15(3).
- Sustainabality Reporting Guidelines, Global Reporting Initiative, Amsterdam 2002.
- Solomon J.F., Darby L., Is Private Social, Ethical and Environmental Reporting Mythicizing or Demythologizing Reality? "Accounting Forum" 2005, 29 (1).
- Stittle J., UK Corporate Ethical Reporting - A Failure to Inform: Some Evidence from Company Annual Reports, "Business and Society Review" 2002, 107(3).
- Stovall O.S., Neill J.D., Reid B., Institutional Impediments to Voluntary Ethics Measurement Systems, "Journal of Business Ethics" 2006, 66 (2/3).
- Swift T., Trust, Reputation and Corporate Accountability to Stakeholders, "Business Ethics: A European Review" 2001, 10(1).
- Tinker T., Carter C., Abraham Briloff's Lonely Hearts Club Tribute Band, "Accounting and the Public Interest" 2002, 2 (1).
- Zadek S., Pruzan P., Evans R., Building Corporate Accountability: Emerging Practices in Social and Ethical Accounting, Auditing and Reporting, Earthscan, London 1997.
- Cited by
- ISSN
- 0137-5466
- Language
- pol