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Autor
Kudłak Robert (Uniwersytet im. Adama Mickiewicza w Poznaniu), Kisiała Wojciech (Uniwersytet Ekonomiczny w Poznaniu)
Tytuł
Środowiskowe aspekty społecznej odpowiedzialności biznesu - ujęcie instytucjonalne
Environmental Aspects of Social Business Responsibility - Institututional Approach
Źródło
Ekonomista, 2017, nr 3, s. 243-263, tab., bibliogr. 88 poz.
Słowa kluczowe
Społeczna odpowiedzialność biznesu, Instytucje, Środowisko przyrodnicze, Analiza ekonometryczna
Corporate Social Responsibility (CSR), Institutions, Natural environment, Econometric analysis
Uwagi
Klasyfikacja JEL: M14
streszcz., summ., rez., Przedstawione wyniki badań są następstwem uczestnictwa głównego autora - dr. Roberta Kudłaka - w projekcie "IMPACT - Impact Measurement and Performance Analysis of CSR" finansowanego w ramach 7. Programu Ramowego UE (numer grantu: 244618).
Abstrakt
Dotychczasowe badania dotyczące społecznej odpowiedzialności biznesu (Corporate Social Responsibility - CSR) skupiały się przede wszystkim na próbie wyjaśnienia wpływu CSR na konkurencyjność przedsiębiorstw oraz dyskusji etycznych podstaw ich działalności. Natomiast społeczne i środowiskowe efekty dobrowolnych działań przedsiębiorstw pozostają niemal nierozpoznane. W konsekwencji krytycy CSR twierdzą, że termin ten ma charakter symboliczny i jest przejawem "zorganizowanej hipokryzji" ze strony przedsiębiorstw. Celem artykułu jest próba weryfikacji wpływu CSR na poziom emisji zanieczyszczeń. Podstawą teoretyczną analizy jest ujęcie instytucjonalne, w którym CSR jest traktowane jako jedna z instytucjonalnych determinant poziomu zanieczyszczeń emitowanych przez przedsiębiorstwa, obok takich uwarunkowań jak krajowe regulacje środowiskowe, podatki środowiskowe i zbywalne pozwolenia na emisję. Analiza ekonometryczna opiera się na danych Eurostatu dla 29 państw Europy oraz własnym badaniu ankietowym wśród ekspertów. Badanie to wykazało, że CSR, obok krajowych norm środowiskowych oraz subsydiów środowiskowych, ma istotny wpływ na poziom emisji zanieczyszczeń w badanych sektorach. Uzyskane wyniki sugerują, że dobrowolne, społecznie odpowiedzialne działania przedsiębiorstw mogą być źródłem pozytywnych efektów społecznych i środowiskowych. (abstrakt oryginalny)

The existing literature concerning Corporate Social Responsibility (CSR) has been predominantly focused on the relationship between CSR and corporate economic performance as well as on the ethical foundations of corporate behavior. The societal and environmental effects of corporate voluntary activism remain largely ambiguous and unknown. As a consequence, the critics of CSR argue that it is of a symbolic and ritual character, and brings very little, if any, positive effects for society. This paper attempts to verify the influence of CSR on the level of CSR emissions. The analysis follows an institutional approach, where CSR is treated as one of the institutional determinants of corporate environmental performance, apart from national environmental regulations, environmental taxes and subsidies, and tradable permits. The econometric analysis has been conducted with the use of Eurostat data from 29 European countries. The study findings show that CSR, next to the national environmental regulations and subsidies, has a significant impact on the level of CO2 emissions in the selected sectors. The findings suggest that voluntary actions taken by enterprises, motivated by CSR, can be a significant source of positive social and environmental effects. (original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
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Bibliografia
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ISSN
0013-3205
Język
pol
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