Koszty zaangażowania społecznego przedsiębiorstwa
Costs of corporate social engagement

Summary/Abstract: The article presents the issue of corporate social engagement, including the costs for these activities. The aim of the article is to present the LBG model which allows to measure both the outlays and the effects of social activities. This model enables a comprehensive calculation of the value of total engagement of the company, which consists of funds, i.e. the total amount allocated for social engagement, time, i.e. the value of the time spent by employees on social activities and in-kind donations. The article is based on an analysis of the literature and reports relating to the issue of corporate social responsibility. Based on the example of Orange Poland which has been using the LBG model since 2012, the costs of social engagement have been presented, which include not only financial support, but are also supplemented by other elements, such as voluntary service.

• Details
• Contents