Fuzje i przejęcia przedsiębiorstw w świetle koncepcji tworzenia wartości wspólnej
Mergers and acquisitions as presented by means of the idea of Creating Shared Value

Summary/Abstract: The paper focuses on the issue of creating the value of enterprises through the processes of mergers and acquisitions. Contrary to the idea which is present in the majority of economic writings about a dominant role of a model of creating values for shareholders, this paper presents the view which takes into consideration a wider group of stakeholders. The writer makes an attempt to prove that mergers and acquisitions should aim not only at creating values for shareholders, but they should take into consideration the expectations of a wider group of stakeholders, thus joining the idea of Creating Shared Value. The idea of the concept of Creating Shared Value is not only to do good, but the creation of benefits for business and society in relation to the cost of production. The concept of CSV focuses primarily on the company and its profitability, and its effect will be to obtain a competitive advantage by meeting social and economic needs.

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