Orientacja systemów kontroli zarządczej na społeczną odpowiedzialność przedsiębiorstwa
Management control systems orientedto corporate social responsibility
Author(s): Elżbieta JaworskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: control; management control systems; corporate social responsibility; performance measurement
Summary/Abstract: The integration of social responsibility and management control systems should lie in such a connection of systems, procedures, processes and tools that will enable the development and implementation strategies oriented to the corporate social responsibility and will help to build clear and lasting relationships with the stakeholders unit. This should stimulate the actions of a company to improve business, as well as satisfaction of its stakeholders. This article aims to highlight the role of control in the management of an entity, as well as views on the nature of management control systems in the enterprise and the use of these systems to implement the strategy of an individual. It also presents the problems of integration of corporate social responsibility with management control systems. The paper proposes the model for such integration.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 289
- Page Range: 226-238
- Page Count: 13
- Language: Polish