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Retro-Innovation and Corporate Social Responsibility

Author(s): Erika Loučanová,Jan Parobek,Martina Kalamárová / Language(s): English Issue: 4/2015

The paper deals with the retro-innovation and their importance to corporate social responsibility (CSR). Corporate social responsibility is a process with the aim to encourage a positive impact through activi-ties on the environment, consumers, employees, communities, and all other stakeholders of the public sphere. The accelerated rate of technological and social change influences on the society. The main social problems are symptoms of future shock. Retro-innovation trend is emerging against an acceler-ating backdrop of “datafication”. New products are designed to connect customers with the past in ways that are nostalgic, interactive and environmental. CSR thanks to the retro-innovation encourages has a positive impact on the all stakeholders and eliminates the future shock.

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CRISIS OF COPYRIGHTS AUTHORITY

Author(s): Sławomir Czetwertyński / Language(s): English Issue: 1/2016

This paper aims to explain crisis of authority of copyrights that is to prove incoherence between copyrights and a copying culture. In institutional meaning it is a conflict between formal and informal institutions. A formal institution is copyrights and informal one is set of standards and social behavior patterns which could be called a copying culture. Goal of the paper is demonstration of basic factors determining the afore-mentioned incoherence and reasons for its persistence. Performance of the afore-defined goal is associated with verification of two hypotheses. The first states that the crisis of the copyrights appeared because of Internet (which is a technical tool of a contemporary society). The second hypothesis states that enforcement of formal rights observance is hampered since it is not supported by informal institutions. The paper is divided into three main parts. The first part demonstrates an extent of crisis of copyrights and some probable reasons of the crisis are considered. The second part includes case studies related to enforcement of the copyrights which is aimed to explain reasons for persistence of the crisis. The third part focuses on alternative solutions of the problem which is conflict between formal and informal institutions. The paper is based on scientific reports on information goods non-market trade in Poland, Germany, USA and Sweden.

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Business Ethics and Integrity. A Case Study on 300 U.S. listed companies

Author(s): Diana-Maria Tinjala,Lavinia Mirela Pantea,Alexandru Buglea / Language(s): English Issue: 2/2015

Profit-maximizing behavior or moral integrity? Can companies have both? Our study takes a look at 300 U.S. based companies listed on the New York Stock Exchange and NASDAQ, and their way of dealing with business ethics. The research undertaken focuses on the content analysis method, using the cor-porate Codes of conduct and Corporate Social Responsibility (CSR) reports. The study reveals the evo-lution of the corporate ethics policies and programs throughout the years 2010- 2014. We also take a look at the most frequent controversies concerning business integrity, by sectors of activity.

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Etyka w zawodzie specjalisty rachunkowości zarządczej w podręcznikach i kształceniu w Polsce

Author(s): Irena Sobańska,Ewelina Zarzycka / Language(s): Polish Issue: 87/2016

The purpose of this article is to verify how the scientific community supports the management accountants in emphasizing high ethical requirements expected of the profession. The article presents issues relating to ethics in the profession of management accountants in the light of research and international standards as well as the results of and conclusions from the study of Polish academic textbooks and educational programs. The study allowed for positive verification of the hypothesis stating that ethical aspects of the management accounting profession are only scantily covered in academic education in Poland. In addition, the results provide guidance to improve educational programs in Polish universities.

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THE ROLE OF THE CODICES IN THE PROMOTION OF THE BUSINESS ETHICS IN THE ORGANIZATION

Author(s): Mirjana Borota Popovska / Language(s): English,Macedonian Issue: 1/2007

The contents of this work are aimed at implementation of the business ethics in the organization. Apart from the significance of the business ethics, the role of the codices, the manner of their preparation and the determination of the required contents shall be taken into consideration, apart from the manner by means of which the implementation of the codices is to be related to the managerial practice.

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Ujawnianie informacji niefinansowych w zakresie oszustw i nadużyć w praktyce gospodarczej

Author(s): Agnieszka Skoczylas-Tworek / Language(s): English Issue: 4/2020

Listed companies are entities of particular interest from the point of view of building a positive image free from the phenomena of fraud. Directive 2014/895/EU of the European Parliament and of the Council of 22 October 2014 imposed an obligation on certain large entities and groups to report non-financial information on corruption and bribery. The aim of this paper is to measure the degree of such data disclosure by market operators in their published statements and reports on non-financial information. The analysis of non-financial data was performed based on the example of the 30 companies listed in the WIG30 Index. The basic research method was quantitative and qualitative analysis which referred to the verification of the degree of detail of published data on corruption and bribery, the standards and guidelines used in this area, and information on whether or not fraud was detected. The conducted research showed that economic operators show considerable restraint in disclosing such data.

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Społeczna odpowiedzialność biznesu jako droga do zrównoważonego zatrudnienia

Author(s): Karolina Muszyńska / Language(s): English Issue: 3/2020

The purpose of this article is to identify the relationship between the declared activities in line with corporate social responsibility and the implementation of diversity management concepts. The paper presents the essence of corporate social responsibility as an element of company strategy, and the importance of the concept of managing diversity of employees in building an organizational culture based on mutual respect and a sense of security of employees, and thus increasing the efficiency and innovation of the company, by recognizing the individual characteristics of the people employed. An in- -depth interview method was used, conducted on the basis of a non-standardized interview questionnaire with HR directors of domestic companies. The obtained empirical material was presented as a case study.

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Postrzeganie uznaniowych regulacji rachunkowości w obszarze połączeń jednostek. Perspektywa etyczna

Author(s): Ewa Wanda Maruszewska / Language(s): English Issue: 8/2020

This paper investigated how Polish students of accounting perceive the lack of precision of accounting regulations for business combinations. It was hypothesized and confirmed that young accountants show the propensity to exercise discretion in the accounting for business combinations to the detriment of faithfulness of financial information. The study is based on a survey questionnaire of 91 accounting faculty students. The responses suggest that the unethical usage of flexibility in accounting is justified by many situational factors. Although it is difficult to generalize the results, the findings are useful in demonstrating how ethical enhancement is needed in both education and accounting regulations.

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The privacy problem for internalizing behavioral externalities

Author(s): Matthew Jeffers / Language(s): English Issue: 1/2021

Providers of insurance used to have no other choice than to absorb the behavioral externalities of their policy-holders. New technology coupled with the incentives of low-risk consumers has made it possible for firms to price-discriminate on the basis of behavioral risk and thus internalize behavioral externalities. While cost-internalization is generally a positive development, the introduction of behavioral tracking technologies also introduces new economic and social costs. This paper explores the economic and moral trade-offs of adopting behavioral tracking technologies in various insurance settings.

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Konflikty interesów w kontekście realizacji koncepcji CSR w hotelach

Author(s): Ewelina Kurowska / Language(s): English Issue: 2/2021

The purpose of the article is to identify and characterize conflicts of interest in hotels in the context of implementing the CSR concept. The study, based on the subject literature review, presents the essence of conflicts of interest, their reasons, types in organizations and the concept of corporate social responsibility (CSR) and the characteristics of stakeholders. The subsequent sections were developed as a result of participant observation and the author’s experience as an employee of a hotel enterprise. The concept of a hotel was explained, its stakeholders were characterized and their expectations in the context of the CSR concept. The final section discusses the types of conflicts of interest occurring between stakeholder groups in a hotel. The analysis showed that the implementation of the CSR concept in hotels is associated with conflicts of interest. However, relevant entrepreneurial knowledge based on the reliable identification of stakeholders and their expectations, as well as the efficient process of communication with them, allows for avoiding some conflicts or solving them effectively and quickly.

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Capitalism with a Purpose: Can Business Ethics Fight Inequality?

Author(s): Rosa Fioravante,Mara Del Baldo / Language(s): English Issue: 1Sup1/2021

Economic crises - such as the Great Recession of 2008 or the 2020 crisis triggered by the Covid-19 pandemic - have always represented an opportunity to address the relationship between macroeconomic variables and business and society’s reactions to them. Indeed, negative economic conjuncture, slump and stagnation, represent a challenge and may elicit the opportunity to rethink the role of business in tackling systemic global problems of the current system - such as persisting and raising inequalities and environmental unsustainability – by focusing on Business Ethics both as a theory and a practice. Accordingly, the present work aims at shedding light on the link between the systematic production of inequality within the current economic system and the opportunities for entrepreneurs and managers to significantly reduce it by engaging in business ethics practices. For this purpose, the theoretical framework proposed rests on a step “back” to the discussion of the relation between economic sphere and society, particularly when addressing the issue of value creation/extraction and a step “forward” in the discussion on the purpose of the enterprise and the social role of the entrepreneur. In doing so, three main issues will be addressed: VALUE CREATION - the role of the enterprise in value creation between capital and labour; RESPONSIBILITY - responsible vs irresponsible capitalism; SOCIAL ACTOR - the conception of the enterprise as a social rather than only and economic actor. Bridging perspectives coming from economics, business studies and economic sociology, this paper depicts a robust theoretical and conceptual framework to be used for further empirical research.

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EFFECTUATION AND CAUSATION DECISION MAKING LOGICS OF MANAGING UNCERTAINTY AND COMPETITIVENESS BY NIGERIAN RETAIL BUSINESS ENTREPRENEURS

Author(s): Christopher Idemudia Ebegbetale / Language(s): English Issue: 2/2021

Uncertainty is a major dimension of business that alters business plans and courses of actions. Hence, this study primarily examined how entrepreneurs deal with uncertainty using both effectual and causal logics. The study design was cross-sectional while multistage sampling technique was used to collect primary data. These data were analysed using bivariate correlation and hierarchical regression techniques of SPSS version 23. The results of the correlation analysis showed that causation and three of the four sub-dimensions of effectuation had significant relation with competitiveness while pre-commitment did not. The analysis further showed that Nigerian retail entrepreneurs tended more towards causation and effectuation. The results from the hierarchical regression revealed that causation made the most unique impact on competitiveness and was closely followed by experimentation and flexibility. However, affordable loss and pre-commitment did not. This study contributed to knowledge by empirically showing that entrepreneurs will not always be more effectual oriented in all cases. It also confirmed that causation and effectuation should be seen as complementary and not exclusive strategies.

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INTERFACE BETWEEN FACTORS DETERMINING EMPLOYEE ENGAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY

Author(s): Dalia SUSNIENĖ,Dovilė VALEIKIENĖ,Gediminas SARGŪNAS / Language(s): English Issue: 1/2021

The study intends to analyze the relationship between employee engagement and corporate social responsibility. Scientific literature extensively examines the process of employee engagement and the peculiarities of the activities of a socially responsible organization, but there is a lack of complex research specifically on how they interact with each other, i.e., what the determinants of employee engagement may be in a socially responsible organization. To explore this issue, this research provides a comprehensive review of engagement stages, forms and domains, and links with social responsibility in organization. The research will seek to - identify the factors that determine the engagement of employees and disclose the interface of these factors with a socially responsible practices in an organization. This study develops a structure of the links between the factors determining the engagement of employees in a socially responsible organization, which creates criteria - tools that help to assess the current situation in the practical activities of the company

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Przedsiębiorczość w encyklice papieża Franciszka Laudato si’

Author(s): Józef Myrczek / Language(s): Polish Issue: 1/2021

The concept of entrepreneurship was presented as well as the meaning of this idea in Encyclical Laudato si’. The desired features of the entrepreneur was described. Then the importance of the economic activity for employees and the society were taken into considerations. The risks connected with economic activities and indications to avoid them given by Francis in the encyclical were quoted and briefly discussed. Some similarities between Pope Francis approach and European Union ESG (environmental, social, governance) new legislation were mentioned.

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Ethical considerations in solving economic problems

Author(s): Jan Komorowski / Language(s): English Issue: 46/2022

The article addresses the issue of ethics in business. The positive attitude to ethics declared by some liberal economists confronts business units with new dilemmas. The economic conflicts, wars, and pandemic crisis treated as a challenge for economic recovery highlight the ethical side of choices. In this way, individualistic rationality is confronted with multilateral benefits. The relation between ethical norms and economic criteria considers the point of view respecting human participation in the process of managing a business. As a consequence, ignorance of ethics in business as a concept of applied ethics, which means ethical relativism, leads man to a crisis of values depriving the system of the liberal economy of a sense of orientation and thus hindering the search for rational solutions.Ethics introduces a personalistic dimension to economic considerations associated with an individual responsibility coming from respect for human values and dignity. In the social aspect, compliance with ethics is acondition of mutual acceptance, cooperation, and bonding within the community. Ultimately, the place of ethics in economics is a consequence of the relationship of economics with humans and, at the same time, the attitude of individuals to ethics. Paying more attention to ethical issues serves the humanisation of economic relations, displaces business egotism, and awakens the tendency to cooperate by seeking the common good.

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WHISTLEBLOWING AND WHISTLEBLOWERS: AN INTRAORGANIZATIONAL VIEW

Author(s): Amra Kožo / Language(s): English Issue: 40/2022

This paper discusses the intra-organizational view on the phenomenon of whistleblowing. The study aims to provide insights into the perception of whistleblowing and whistleblowers, factors that encourage and discourage employees from reporting irregularities and explores preferred channels of whistleblowing. The study employs qualitative methods, and semi-structured in-depth interviews were conducted in a company from the finance sector. The results imply that even if employees perceive whistleblowing as a moral act and organizational duty, various factors influence their ethical dilemma and final ethical choice. In addition, the study suggests that employees favor internal over external channels when reporting wrongdoing.

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Etyka cnoty a zarządzanie kulturą organizacyjną w pomocy humanitarnej

Author(s): Adam Płachciak / Language(s): English Issue: 3/2024

Aim: The aim of the article is to investigate the validity of virtue ethics to humanitarian organizational culture management. Methodology: The method applied is basically focused on the analyses of the relevant literature. Results: The results of the paper show that a humanitarian virtuous agency conducted by innate moral qualities can employ standards that are far beyond formal code duties or effectiveness. Implications and recommendations: Virtue ethics, by stressing the importance of motivational aspects, has unquestionable implications in analyses around humanitarian organizational culture management. Originality/value: Motivational aspects become fundamental for relief workers, especially in situations where normality means lack of normality.

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Behawioralna etyka biznesu: nowa rama koncepcyjna dla etyki biznesu

Author(s): Kinga Kowalczyk-Purol / Language(s): Polish Issue: 14/2023

Behavioral ethics (empirical ethics) is a new perspective in the field of organizational decision making that focuses on how circumstances and psychological processes trigger people to involve in morally dubious behavior. It is widely held belief that this approach should further provide a new explanatory framework for ethical decision making in a business setting. The main goal of the paper is to present and discuss a characterization of behavioral ethics. In order to fulfill this aim, the first part of the article contains a short description of its historical background as well as a succinct overview of theoretical foundations of behavioral ethics. The second part of the article has been devoted to the introduction of several more detailed concepts developed by behavioral ethicists.

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Trzy dekady etyki biznesu w Polsce

Author(s): Jacek Sójka / Language(s): Polish Issue: 2/2024

The origins of Polish business ethics were closely linked to the democratisation of the Polish political system and the economic transformation of the 1990s. These were formative years for Polish business ethics. The moral aspects of this transformation inevitably became the topic of the day, but also, especially within academic reflection, ethical analyses of the very nature of the market economy and more general questions about morality of capitalism began to emerge. This article recounts three decades of Polish business ethics, covering the 1990s and the first two decades of the 21st century. This story is primarily about people who were actively involved in promoting the new discipline and about institutions they created. However at the end of this period they may have been surprised to witness the political turmoil associated with the rise of populist and anti-liberal tendencies in Polish politics. The question of whether ethical business can exist in a non-democratic environment therefore recurs. However, the answer seems simple: without liberal democracy and the rule of law, ethical business standards will remain an impossible ideal.

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O trudnych relacjach etyki z ekonomią i nowym początku

Author(s): Halina Zboroń / Language(s): Polish Issue: 2/2024

The purpose of the considerations carried out is to determine the nature of the relationship between business ethics and economics, and in particular to demonstrate that the axiological reorientation taking place in the economic sciences today opens space for overcoming differences regarding the assumptions adopted in both disciplines that characterize business practice. The author poses a key question: is it possible to see any basis for building a common or at least similar position representative of both the community of economists and business ethicists? Answering it requires, firstly, pointing out the differences in the ways of understanding economic phenomena adopted in ethics and economics; and secondly, taking into account the current state of the world and the need to adopt voluntary restrictions on the impact on the natural environment. A prerequisite for at least a partial reconciliation of the ethical and economic vision of the economy is a change of thinking in economics – the adoption of the perspective of post-growth economics and economics of restraint.

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