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Media relations

Author(s): Krzysztof Gołata / Language(s): Polish Publication Year: 0

Rozwój współczesnych technologii komunikowania społecznego stwarza ogromne wyzwanie zarówno dla nadawców, jak i odbiorców komunikatów medialnych. Z jednej strony nadawca informacji (np. przedsiębiorstwo) ma do dyspozycji coraz więcej możliwości dotarcia do swoich interesariuszy, z drugiej zaś – interesariusze mogą korzystać z informacji, których źródłem jest nie tylko konkretne przedsiębiorstwo, ale także szeroko rozumiana opinia publiczna. Tym samym powstaje szereg (często niezależnych od przedsiębiorstwa) kanałów informowania interesariuszy. Współczesne relacje instytucji lub organizacji z mediami nie sprowadzają się jedynie do szeroko rozumianego informowania opinii publicznej, ale także do wnikliwego analizowania i reagowania na wszelkiego rodzaju komentarze (często wzbogacane dodatkowymi informacjami) pojawiające się w sieci. Trudno w pełni zgodzić się z głoszonymi publicznie opiniami o zaniku dotychczasowych form kontaktów instytucji (np. przedsiębiorstw) z interesariuszami. Współczesne technologie z zakresu komunikowania nie przyczyniają się do wyeliminowanie znanych dotychczas form komunikowania, lecz nadają im inny charakter. Zmuszają one nadawców i odbiorców komunikatów medialnych do przewartościowania wielu pojęć, a nawet zmiany sposobu myślenia o wielu problemach związanych ze skutecznością komunikowania społecznego. Nowe wyzwania są immanentną cechą współczesnego społeczeństwa. Autor porządkuje ten trudny obszar. Wprowadza czytelnika w wieloaspektowość pojęcia media relations. Wylicza i omawia formy kontaktów z mediami. Zbiera zasady kontaktów z mediami. Objaśnia, jak na media relations wpływają portale społecznościowe. Opisuje też instytucję rzecznika prasowego.

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Relacje inwestorskie

Author(s): Filip Kaczmarek / Language(s): Polish Publication Year: 0

Autor koncentruje się na podstawowych zasadach funkcjonowania wyspecjalizowanej części public relations, jaką stanowią relacje z inwestorami. Zjawisko relacji inwestorskich występuje we wszystkich organizacjach, które mają charakter publiczny i posiadają prywatnych interesariuszy. Autor omawia pięć obszarów tematycznych. We wstępie przedstawia wąskie i szerokie definicje relacji inwestorskich oraz typologię podmiotów, których te relacje dotyczą. Pierwszy podrozdział jest poświęcony celom relacji inwestorskich, modelom realizacji tych celów i kluczowym zasadom oceny informacji, mających owe cele realizować. W podrozdziale drugim autor przedstawia adresatów działań podejmowanych w ramach relacji inwestorskich, ze szczególnym uwzględnieniem akcjonariuszy i inwestorów. Multiplikatorzy opinii, istotni w perspektywie relacji inwestorskich, to temat trzeciego podrozdziału. Autor najwięcej uwagi poświęcił instrumentom relacji inwestorskich, opisanym w ostatnim, czwartym podrozdziale. Zalicza się do nich m.in. spotkania różnego typu, raporty, walne zgromadzenia akcjonariuszy i stronę internetową danej organizacji.

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Lobbing

Author(s): Przemysław Deszczyński / Language(s): Polish Publication Year: 0

W pierwszej, teoretycznej części opracowania dokonano konceptualizacji pojęcia lobbingu, a następnie omówiono modele i rodzaje lobbingu. Druga część, praktyczna, poświęcona została lobbingowi w Polsce, jego instytucjonalizacji i problemom. Tekst zamyka podrozdział o polskich regulacjach prawnych dotyczących działalności lobbingowej, ujętych na tle regulacji obowiązujących w innych krajach.

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Harmonizacja podatków w świetle wyzwań zrównoważonego rozwoju

Author(s): Maciej Cieślukowski / Language(s): Polish Publication Year: 0

Głównym celem artykułu jest ocena aktualnego stanu harmonizacji podatków w Unii Europejskiej z punktu widzenia kryteriów zrównoważonego rozwoju oraz wskazanie głównych kierunków zmian w tej polityce.

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Към устойчива конкурентоспособност: България в Европейския контекст

Author(s): Juliana Hadjitchoneva / Language(s): Bulgarian Publication Year: 0

This article discusses the competitiveness beyond its economic nature, infl uenced by the concept of sustainable development, and expanded to the issues of environmental in the centre, it is a crucial objective for the economies, reinforced by the common European challenges and context of development. In this sense, the study‘s purpose is to analyse the development of Bulgaria through several key factors of infl uence in the three directions. Based on them, specifi c recommendations are proposed to achieve sustainable competitiveness primarily through the achievement of high added value by stimulating intellectual capacity and increasing management effi ciency. Further, it is open a discussion about a new stage in the development of the competitive race, marked by „shared“ (cooperative, solidarity) competitiveness.

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Концепцията за корпоративната социална отговорност и преходът към устойчиво развитие в България – възможности и проблеми: Управленските предизвикателства

Author(s): Diana Genkova / Language(s): Bulgarian Publication Year: 0

The paper presents an assessment of the opportunities for the Bulgarian economy and the Bulgarian business to move towards sustainable development under the concept of corporate social responsibility. On the part of CSR supporters, the concept in question is not just a channel for a transition to sustainability; they identify it with sustainable development. This paper is not intended to deny the concept of CSR, but to specify the limitations to CSR on the road to sustainability, on the one hand, and the defi cits related to CSR adoption in business management practice in Bulgaria. Based on a theoretical analysis within the system approach, the relationship between the two is interpreted: the concept of CSR and the concept of sustainable development. The main challenges to the process of CSR transformation into a means of transition to sustainability have been identifi ed. Results from a representative empirical study by other authors on CSR issues are also commented on.

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Модел за управление на иновационно-растежен акселератор

Author(s): Tsvetana Stoyanova / Language(s): Bulgarian Publication Year: 0

Growth is the most important feature in the functioning of all modern business organizations and economies. It is the result of rapidly changing elements of the local, national and international socio-economic environment. The strength and direction of their impact to a certain extent depends on the specifi cs of the subject of activity and the target orientation of the enterprises. It is this impact that brings elements of uncertainty and instability to business development. In the last few decades, comprehensive methodologies and principles have been developed for the implementation of innovation in governance aimed at standardising good and effective practices so that they can be quickly and easily applied to different types of Organizations. In this publication, an attempt is made to justify the construction of an innovation accelerator leading to increased business growth.

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Ефективното управление на проектите – необходимост за всяка корпорация

Author(s): Ediz-Hanif Bayazidov Saidov / Language(s): Bulgarian Publication Year: 0

The report examines the peculiarities of the behavior of transnational corporations in the context of globalization and continual changes in international corporate relations. The differences between traditional and non-traditional projects, as well as changes in the types, forms, dynamics and structure of the corporate model are analyzed in detail. The focus is on the specifi cs of managing non-traditional corporate projects and anti-crisis management tools. The conclusion is that the most effective organizational form for fi nancing and managing anti-crisis projects is through the creation of an investment structure such as corporate deposit funds.

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Концепцията за устойчив маркетинг през призмата на българската действителност

Author(s): Nadezhda Dimova / Language(s): Bulgarian Publication Year: 0

The dynamic business environment changes and imposes the emergence of different forms of marketing, transforms demand and supply, modifi es consumer behavior itself. Managers at different corporate levels face a number of challenges to address these changes and respond to the ever-increasing pressures of technology, and in particular, digitization in all areas of life. The development of sustainable marketing is a kind of response to any changes that include even those on the planet as a whole. Wonderful and worthy of respect is the example given by Bulgarian companies or those that enter the Bulgarian market.

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Socially responsible investments

Author(s): Marzena Remlein / Language(s): English Publication Year: 0

Socially responsible investing (SRI) is a decision making process concerning the allocation of free financial resources, where the investor aims at maximization of profit and minimization of risk on one part, and includes the socio-ethical and environmental-ecological considerations on the other. We can find four types of motives, describing them as mobilizing forces to undertake SRI. The seare psychological and social, legal, economic and strategic, financial. Investors invest their funds in such investments by choosing the right investment strategy for them. We can find many different classifications relating to strategies and actions within the framework of SRI. The most important classifications of the SRI strategy were prepared by Global Sustainable Investment Review and Eurosif. These two organizations prepare also reports on SRI in the world and in Europe. The European market has the largest share in the global SRI market but the most dynamically developing market is Japan.

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External costs – accounting perspective

Author(s): Ewelina Kuberska / Language(s): English Publication Year: 0

Nowadays, shareholders would like to receive more information about companies’ activities. They would like to know how the company treats their local community, how their activities influencethe environment or even if the company’s activities are harmful for society. This information is needed and has to do with costs for society. Tracking these costs, called external costs, more precisely seems to be becoming more important in accounting and is starting to become a new research area.The need for treating external costs like a part of research in accounting is indicated by a trend of the accounting of social responsibility, the theory of legitimacy in accounting, the concept of full cost accounting and the directive on disclosure of non-financial information. The use of the environment isn’t free of charge for companies. According to national laws, companies are obligated to pay environmental fees or taxes when using the environment. Existing fees and taxes for using the environment don’t resolve the problems of measuring and evaluating the external costs in companies. What is important to note is that external costs are connected with using goods such as air, soil, water,silence or the aesthetics of the surroundings. They all are non-marketable goods; they don’t have prices on the market. Therefore, one of the non-market valuation methods could be used to evaluate them. One of the biggest problems for accounting in the future will be measuring the volume of using these goods or measuring the size of reduction in the quality of public goods suffered and assigning the decrease to particular companies.

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Costs of research and development

Author(s): Artur Jastrzębowski,Jiří Pospíšil / Language(s): English Publication Year: 0

Year by year, research and development works constitute an increasingly important element of the functioning of enterprises. Appropriate recording of expenditure and settlement of their effects requires (above all) determination of the actual stage of works. Consequently, there is a distinction between research and development works. Another aspect that determines the principles of recognizing expenditure in the accounting books is to determine whether the developed product/technology belongs to the area economically developed by the unit or to the unrecognized area. The adequate determination will help to place expenses either in the sphere of activity and basic unit orin the sphere of other operating activity. Financial reporting for intangible assets is perhaps one of the most difficult and most controversial topics of financial reporting. In this article it is compared three concepts of financial reporting for R&D costs: IFRS approach, Czech approach for non-profit organizations and Czech approach for profit organizations.

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The adoption of Industry 4.0 solutions as a remedy against the pandemic crisis. The case of Polish companies

Author(s): Barbara Jankowska,Ewa Mińska-Struzik / Language(s): English Publication Year: 0

Purpose: The authors aim to briefly present the adoption of Industry 4.0 technologies among Polish companies in the realm of the VUCA world. These solutions may work as measures that increase the resilience of companies against the Covid-19 crisis and support the recovery in “the new normal” reality. Design/methodology/approach: The paper combines literature studies with an empirical investigation in the form of computer-assisted telephone interviews conducted among 400 Polish manufacturing companies. Findings: Polish industrial manufacturing firms lag in implementing I4.0 technologies compared to their Western European counterparts. Research limitations/implications: The empirical part of the study was conducted among Polish companies. Similar studies among firms from other CEE countries will be necessary to conclude about this part of the world’s readiness to adopt 4.0 technologies. Practical implications: The pandemic era and increasing I4.0 adoption pose particular tasks for companies. They should revise their contractual arrangements with IT service providers and focus on data privacy and security topics, but also industry-specific regulations. Triggered by the Covid-19 crisis, these actions may contribute to developing companies’ comprehensive digital strategy in the “new normal” reality. Originality and value: The chapter contributes to the discussion on the readiness of companies and economies to adopt the Industry 4.0 technologies. It also provides the level of the adoption of these solutions in the context of a post-transition economy.

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The impact of the crisis on the maintenance of sustainable development initiatives. A comparative analysis of local and international companies

Author(s): Łukasz Małys / Language(s): English Publication Year: 0

Purpose: The aim of the chapter is to compare the declarations of local and international companies regarding the maintenance of sustainable development initiatives during acrisis. Design/methodology/approach: The article presents the results of a survey conducted in September 2020 on a sample of 500 enterprises located in Poland. Respondents were asked to declare if they will maintain or abandon sustainable development initiatives in a crisis situation. The examples presented a pandemic similar to the one caused by Covid-19, an economic crisis, or a significant decrease in company revenues. Findings: The research showed that the largest group of companies in acrisis situation will completely abandon their initiatives in the field of sustainable development. Another group will give up those initiatives that generate the highest cost. There are some small differences in responses of local and international companies. Companies with foreign entities in the ownership structure seems less likely to give up all initiatives in the field of sustainable development. International companies more often than local companies declare that they do not know which initiatives they will abandon and which will they keep. Research limitations/implications: Factors other than international involvement (e.g. company size, strategic approach to sustainable development) may have a decisive impact on decisions regarding the maintenance of sustainable development initiatives in acrisis. Originality and value: The chapter illustrates the approach to sustainable development by companies classified into various categories: local and international.

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Sustainable consumption

Author(s): Barbara Borusiak / Language(s): English Publication Year: 0

The aim of the current chapter is to present the essence of sustainable consumption andits basic rules: Reduce-Reuse-Recycle. Minimalism and sharing economy were presented as the manifestation of the Reduce rule. Reuse requires distribution systems which will give access to preowned products (in a broader scope), thus, they will provide products with a second life. This may be provided by alternative retail formats which are oriented towards the sale of second-hand products. Some of these formats, especially online applications, are becoming quite popular—their number, as well as the amount of their customers is rapidly growing. Also, traditional mainstream retailers have become involved in second-hand product sales.

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Sustainable development in corporate strategy

Author(s): Blaženka Knežević,Petra Skrobot / Language(s): English Publication Year: 0

The aim of the chapter is to explain how to incorporate Sustainable Development Goals (SDGs) into corporate strategy in order to increase the competitive advantage of a company in thelong-run. The questions how to set a mission, vision and objectives to prepare annual reports in the field of sustainability will be discussed. Furthermore, motives as to why companies have to consider local and global perspective when setting SD objectives and the problem of conflicts in SD goals will be determined.

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ЗНАЧАЈ И ИЗАЗОВИ РАЗВОЈА ЗЕЛЕНИХ ФИНАНСИЈА

Author(s): Milan Čupić / Language(s): Serbian Publication Year: 0

To successfully stop the global increase in the temperature of the earth’s surface below 1.5oC above the level before the industrial revolution, a global transition is necessary, that is, comprehensive changes in all economic activities and entities. To finance this transition, rapid decarbonization and reallocation of capital at the global level and harmonization of the financial sector with the goals of the Paris Agreement are necessary so that every financial decision is made with respect to climate change. Serious joint efforts are being undertaken by many financial institutions, such as those involved in the Glasgow Financial Alliance for Net Zero (GFANZ) which have committed to using science-based guidelines to reach net zero by 2050. The aim of this paper is to point out the importance and challenges of the development of green finance, especially in relation to the regulatory framework and green financial instruments. As a rapidly developing field, green finance is characterized by a wide range of different regulations, principles, standards, frameworks, guidelines and other requirements that should contribute to aligning with sustainability goals, defining green finance practices and avoiding unclear or insufficiently substantiated green claims. Greenfinancial instruments should contribute to the protection of the environment, and they can appear in the form of funds from international financial institutions, multilateral development banks, commercial banks and other financial institutions, as well as funds collected through the issuance of green financial instruments.

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Factors influencing consumer trust in sharing economy platforms—a comparative study of Polish and Moroccan consumers

Author(s): Wiktoria Rakowska,Zakaria Talouni / Language(s): English Publication Year: 0

Purpose: The study aims to define the significance of trust and identify consumers’ trust-building factors in sharing economy platforms in two different cultures. Design/methodology/approach: The study used a narrative literature review and exploratory primary qualitative research—focus groups, providing an in-depth insight into the perception of trust in the sharing economy in Poland and Morocco. Findings: Eight factors are crucial in the trust-building process toward sharing economy platforms. For Polish consumers, functional elements such as customer service or service provider reputation standards are critical in building trust, unlike Moroccans, who value the platform’s reputation the most. Research limitations: The study’s focus group size and the possibility of being influenced by other participants’ responses may limit the generalizability of the results. Practical implications: The research stresses the importance of the cultural context in the trust-building process. It may help the sharing economy platforms to customise their offers for consumers coming from different cultural backgrounds, gain their trust and make them feel secure. Originality and value: The study provides new insights into consumers’ perception of trust determinants in two different cultural contexts and contributes to the ongoing discussion on the importance of trust in the sharing economy.

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Instytucjonalne paradoksy. Dlaczego dobre intencje dają złe efekty w skali państw i przedsiębiorstw i jak temu zaradzić?

Author(s): Jan Polowczyk / Language(s): Polish Publication Year: 0

The main goal of the chapter is to present the concept of institutional paradox. Innovations, hypercompetition and growing social demands create an increasingly dynamic and complex environment. In this situation, the paradox becomes an important concept facilitating the understanding and management of contemporary organisations. Traditional organisation theory assumes that science allows us to objectively discover the truth and formulate recommendations for politicians and managers. The concept of paradox assumes that knowledge and understanding arise from the confrontation of opposing but coexisting dynamic forces in social contexts. Paradox helps in accepting different views and supports tolerance for diversity. The chapter consists of four parts, which present: the concept of paradox, the institutional perspective, the paradoxes of macroeconomic development and the paradoxes of enterprise development.

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Instytucje w aspekcie koncepcji społecznej odpowiedzialności biznesu

Author(s): Grażyna Wolska / Language(s): Polish Publication Year: 0

An effective institutional system has a direct impact on the efficient functioning of the Corporate Social Responsibility (CSR) concept. It also helps reduce uncertainty and disruptions in the flow of information. The aim of the study is to prove that an efficient institutional system determines the optimization of the implementation of the CSR idea. There search methods used in the work are primarily critical literature studies, the hermeneutical method (striving to interpret texts in accordance with the intentions of their authors), logical and semantic analysis, conceptualisation (introducing and defining concepts), the principle of Occam’s razor (simplicity of argument, avoiding issues that are not necessary to solve the problem). The analyses carried out in the text show that effective institutions influence the level of implementation of the CSR idea and that the CSR concept then has a chance to be found not only in the sphere of intellectual disputes, but also in the sphere of interest of representatives of state institutions.

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