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How Creating Shared Value Differs From Corporate Social Responsibility

Author(s): Piotr Wójcik / Language(s): English Issue: 2/2016

Purpose: This study attempts to make a contribution to theory by disentangling the concept of creating shared value (CSV)from corporate social responsibility (CSR). In doing so, the study provides a preliminary outline for CSV analysis. Approach: This study is conceptual in character. It is based on a review of literature on CSR and CSV and adopts the perspective of economic and social value creation. Findings: The findings show that 1) CSR comes down to sharing the economic value created in order to build social value and 2) CSV is the process of change of the relation between a firm’s outcomes and inputs that generates social value. In other words, it comes down to economic value creation through crea ting social value. Originality: This study provides arguments revealing that understanding the differences between the notions of CSV and CSR, reqnires adopting the concepts of economic and social value. The study therefore bridges the gap in theory in this respect and outlines a preliminary conceptual basis for CSV analysis. It is expected that the findings of this study will serve as a reliable basis for further discussion and CSV concept development.

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Wpływ CSR na sytuację finansową przedsiębiorstw - przegląd badań

Author(s): Hanna Sikacz / Language(s): Polish Issue: 436/2016

The aim of the study is to determine the status of research on the relationship between the results of corporate social responsibility and their financial performance. When reviewing an international publications, the main attention was focused on quantitative research. The most important outcome of the review of the literature is a summary of research results positively related to the above-mentioned compound and those studies whose results indicate the negative or neutral relationships. It may be noted that the overall direction of research is set to prove that there is a positive relationship between corporate social responsibility and its financial situation. The discrepancies in test results do not allow for an unambiguous statement about the impact of CSR on current and future financial performance of the company. Summary statement of the research includes the issue of non-linearities of the connection of CSR and financial results, the study period, and variables that can distort test results. In addition, the article explains the abbreviations used in the context of this research, i.e. the CSR, CR, CSP, CSR Performance, SP, CFP, FP, CSRD SRI.

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Kontrowersje wokół CSR w handlu detalicznym branży FMCG

Author(s): Katarzyna Kowalska / Language(s): Polish Issue: 437/2016

The paper consists of introduction; two theoretical parts and conclusions. The first part discusses the issue and examples of social responsibility in the FMCG retail. The second part of the study presents the frequent practice of abuse of retailers with respect to market partners; which undermine the real motivation of retail chains in corporate social responsibility. Abuses also indicate the maladjustment of Polish and EU law to the realities of the modern trade functioning.The paper consists of introduction, two theoretical parts and conclusions. The first part discusses the issue and examples of social responsibility in the FMCG retail. The second part of the study presents the frequent practice of abuse of retailers with respect to market partners, which undermine the real motivation of retail chains in corporate social responsibility. Abuses also indicate the maladjustment of Polish and EU law to the realities of the modern trade functioning.

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Innowacyjne podejście do CSR – ujęcie Vissera

Author(s): Katarzyna Olejniczak / Language(s): Polish Issue: 437/2016

At the time of growing competitiveness and also increasing social awareness the modern model of enterprise management ought to incline towards the companies which are not only profitable but, most of all, socially and ecologically responsible. It may seem that there is no place for ethics in business, however, business does not constitute only generating profits any longer, but it overlaps with social life. In practice, a lot of enterprises define their CSR activity while taking a single charity project. Unfortunately, such an approach is wrong since CSR activity is not only limited to the philanthropic activity but also to the activities in the economic, social and ecological aspects. Obviously, charity actions are the element of CSR, though it is not possible to fully talk about the responsible approach towards management. In the paper the attention has been drawn to the innovative approach to the concept of CSR – CSR 2.0.

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Emisja komunikatów o działaniach w zakresie społecznej odpowiedzialności a wartość dla akcjonariuszy

Author(s): Dawid Szutowski,Piotr Ratajczak / Language(s): Polish Issue: 437/2016

The purpose of the study was to determine the relationships between the companies’ announcements on corporate social responsibility and their shareholder value. The research relied on abnormal returns achieved by the firms as a result of the press releases concerning various types of social responsibility activities. The sample encompassed 40 press releases of the three companies listed on the London Stock Exchange (Reckitt Benckiser Group, LG Electronics, Electrocomponents) over the period of 2010-2015. These companies represented respectively very high, high and medium level of CSR involvement. A positive correlation between corporate social responsibility activities and shareholder value was found, however the strength and direction of the relationship may vary depending on the type of activity. The research delivered in the study will enable managers to intentionally choose and communicate these types of social responsibility activities that contribute to the increase of shareholder value the most.

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The Examination of the CSR Attitudes of the CEOs among Hungarian SMEs

Author(s): Andrea Benedek,István Takács,Katalin Takács-György / Language(s): Polish Issue: 3/2015

It is becoming more and more important for the actors of economy, both in the corporate and public sector, to take into consideration certain social and environmental aspects to be socially respected in their business activities. Nowadays it is a generally accepted fact that corporate decisions have their impacts not only on the immediate environment on the whole society. The CEOs of the companies have significant roles in that. The present study focuses on the CSR attitudes of the CEOs among the Hungarian SMEs based on a survey from 2014. The study introduces those factors that feature and determine the formation of the attitudes. Along the dimensions it can be stated that concerning the CSR attitude of the majority of the leaders of the Hungarian SMEs are beyond the traditional only profit maximization type of thinking. The CEOs in the sample do form a homogenous group. Regarding the CSR attitudes of the examined CEOs, the attitudes can be divided into three clear segments: the traditional, the modern and the neutral.

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The Extension of the Accounting Objective over the Intellectual Potential

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The Extension of the Accounting Objective over the Intellectual Potential

Author(s): GÂDĂU Liana / Language(s): English Issue: 12/2015

We observe that although the intellectual material, formed of knowledge, information, intellectual propertyand experience, have become the main source of revenues and expenses, it is not sufficiently presented in thefinancial situations. The intellectual capital refers not only to the existence of some actives, values or resources,but also to the organization‟s ability to transform a resource into another one The value creation process of anenterprise changes continuously, in an accelerated rhythm; this explains the growing requirement for informationregarding the intellectual capital, regarding its relations with the tangible capital, and how the development of thetangible capital is influenced by the intellectual capital.The objective of the research on the chosen theme is to highlight the intellectual capital, currently veryimportant, but insufficiently presented in the financial situations. This intellectual capital which for mostorganizations is the main source of revenues and expenses must be evaluated and represented as complex aspossible, so that the compliance with the true and fair view is fulfilled.

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Spór o możliwość i sensowność przypisywania korporacjom moralnej odpowiedzialności. Stan badań

Author(s): Tomasz Kwarciński / Language(s): Polish Issue: 04/2016

The article seeks to determine if corporations can be expected to act in a morally responsible manner and what possible factors can make such a view sensible. The article systematises views on corporate moral responsibility. Those views range widely. They include the perspective that CSR is not possible through the belief that such responsibility is based on an appropriately understood conception of moral corporate subjectivity, to the view that it is not necessary to acknowledge a corporation’s moral subjectivity in order to assign it moral responsibility.

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Scandinavian bank subsidiaries in the Baltics: Have they all behaved in a similar way?

Author(s): Aldona Jočienė / Language(s): English Issue: 1/2015

The Baltic banking sectors are dominated by the subsidiaries of Scandinavian banks. Before the crisis in 2009, these banks were part of the shock creators in the Baltic countries, and later they became shock absorbers. Since the crisis, the question on the particularities of the business models adopted by foreign-owned banks has been often raised. This research analyses the similarities and differences between the business models of the Scandinavian bank subsidiaries in the Baltics. The main focus was to identify whether the subsidiaries of each bank’s Baltic group acted in a similar way or not during the period of 2006–2014. Banks in Lithuania, Latvia and Estonia are strongly dependent on the decisions of the parent banks in the Baltic region. The implications of this policy towards the subsidiary banks within the country can be positive if the group’s innovations are implemented in the Baltic region. However, the implications can also be negative if the parent bank makes inadequate decisions in regards to the situation of the country and does not take into account the needs of the country.

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ETYKA W BIZNESIE – UWARUNKOWANIA SPOŁECZNE I KULTUROWE

Author(s): Mirosław Szcześniak / Language(s): English Issue: 2/2016

Celem niniejszego artykułu jest pokazanie czytelnikowi jakie znaczenie odgrywa etyczne prowadzenie działalności gospodarczej, na bardzo trudnym, wymagającym i konkurencyjnym rynku, oraz czy etyczny biznes może być przyczyną do odniesienia sukcesu gospodarczego organizacji, działającej w gospodarce globalnej w XXI wieku. Są to rozważania teoretyczne, przedstawione w sposób skondensowany w oparciu o najnowszą literaturę naukową. Poruszono w nich kwestie trudności dotyczących jednoznacznego sformułowania terminu etyka biznesu, oraz omówiono mechanizmy jej powstawania. Przedstawiono również etyczne zasady zarządzania firmą oraz znaczenie etyki w biznesie, jako podejścia strategicznego i długofalowego, opartego na zasadach dialogu społecznego, poszukującego rozwiązań korzystnych zarówno dla firmy jak i jego całego otoczenia, pracowników, wszystkich interesariuszy i społeczności w której organizacja działa.

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The development of modern English

Author(s): Mirela Copca / Language(s): English Issue: 2/2015

The aim of this paper is to present the morphological productivity of the Anglo-Saxon linguistics. In order to attain this objective, we intend to present first, a series of theoretical concepts about the lexical creativity in the sense of defining the phenomenon and identifying its forms of manifestation, all oriented towards the description of its effects on the general vocabulary of the language, and, therefore, towards the theoretical studies concerning the modernization of the languages, or, further more, to the formation, development and enrichment of some terminology and stylistic means of expression.

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Právny kontext podnikateľskej etiky

Author(s): Radosław Dawidziuk,Maria Marinicova / Language(s): Slovak Issue: 1/2014

Ethics in business, as well as in all areas of life, is becoming increasingly vital in contemporary society. Article builds on the intuitive, but generally accepted assumption that the principles of business ethics leads ultimately, in the long term, to more efficient economic system based on profitability. A secondary aim and ambition of this article is to highlight some legal aspects in the context of business ethics. Without ethics, respect for the individual and respect for the fundamental rights guaranteed in the Basic Law of the State (Constitution), can not expect success even in economic life.

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Społeczna odpowiedzialność i nieodpowiedzialność biznesu

Author(s): Wojciech Leoński / Language(s): Polish Issue: 39/1/2015

This article presents an overview of definitions of CSR (corporate social responsibility) and CSI (corporate social irresponsibility). The author proposes a definition of CSI. Moreover, the article shows main differences between both conceptions which can be easily noticed in areas such as: human resource management, ecology and ethics. In the last part of article the author shows some examples of CSR and CSI.

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ETYKA BIZNESU

Author(s): Paweł Czarnecki / Language(s): Polish Issue: 2/2012

Although most publications on business ethics do not try to define the term ‘business’, the definition would appear to be needed for at least three reasons. The first cause, though the least important, is the ambiguity of the concept of business, both in everyday language, as well as in ethical literature. Secondly, according to some authors, it is impossible to practice business ethics not practicing the same analysis of the business itself. As noted by E. Sternberg, understanding the essence of business is a prerequisite for understanding of issues of business ethics. Above all, however, it seems that a clear definition of what is considered to be business, is important because its very definition may be rel evant to the ethical evaluation of business (or having such an assessment include or imply). For example, Max Weber argued that the business is a constant struggle for scarce resources. If we agree to define business this way, it is from this standpoint that business is an activity contrary to at least one important moral principle, namely the principle of equitable distribution of wealth. The communist ideal of the abolition of private property and capital-based ‘community’ economy seems to be just an attempt to reconcile the need for economic growth with equitable distribution of available resources.

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Spór o możliwość i sensowność przypisywania korporacjom moralnej odpowiedzialności. Analiza argumentacji

Author(s): Tomasz Kwarciński / Language(s): Polish Issue: 07/2016

The article seeks to determine if corporations can be expected to act in a morally responsible manner and what possible factors can make such a view sensible. In the article, I analyse three different views of corporate moral responsibility: first, that it is not possible; second, that such a responsibility is based on an appropriately understood conception of moral corporate subjectivity; and, third, that it is not necessary to acknowledge its moral subjectivity in order to assign moral responsibility to a corporation. I consider different types of argumentation, the implications regarding stakeholder theory and social expectations included in the concept of corporate social responsibility.

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Using fuzzy Choquet Integral operator for supplier selection with environmental considerations

Author(s): Arash Shahryari Nia,Laya Olfat,Ahmad Esmaeili,Reza Rostamzadeh,Jurgita Antuchevičienė / Language(s): English Issue: 4/2016

The increasing importance of considering environmental issues as a part of the corporate social responsibility, which has environmental and social impacts as well as affects the image and competitiveness of a firm, has encouraged companies to revise their major processes of supply chain management (SCM). Since the performance of a company heavily relies on its suppliers, it is of vital importance to incorporate environmental criteria into supplier selection problem to satisfy both conventional and environmental criteria, which have only been considered by a limited number of studies. Therefore, following a brief review of green supply chain management (GSCM) and sustainable supply chain management (SSCM) concepts and investigation of supplier selection approaches, this study after focuses on a modified Delphi method that has been applied to determine supplier selection criteria. Also, the intuitionistic fuzzy value (IFV) and interval value intuitionistic fuzzy (IVIF) have been utilised for supplier evaluation regarding the subjective nature and uncertainty of judgment. By using the Choquet Integral operator and fuzzy measures, the best supplier has been selected, and the comparison between IFV and IVIF has been made. This methodology has been applied to a manufacturing company to assess the applicability of the proposed methodology. The proposed methodology can be used for real world problems that contain fuzziness or interacting decision criteria. Moreover, due to a high level of expert involvement in the decision-making process, we claimed that the knowledge of experts has been utilised constructively.

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Relationships matter – towards understanding university–industry links

Author(s): Małgorzata Grzegorczyk / Language(s): English Issue: 5/2016

The main aim of this paper is to better understand the influence of relationships on the value created within university–industry links. Organizational and environmental differences (OED) between a university and a company create one of the main sources of barriers in their cooperation. The author suggests that the quality of the relationships may mediate the OED influence on the co-created value. The variables identified in three groups, i.e., organizational and environmental factors, the value created, and the quality of relationships, contribute to creating a relationships management model within the university‒business networking.

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Problematyka etyczna w pierwszych dziełach o rachunkowości

Author(s): Małgorzata Garstka / Language(s): Polish Issue: 3/2015

Accountants recently had the opportunity to celebrate 20 years of existence in Poland the regulating of accounting. The act was adopted by parliament in 1994. 500 years before the treaty about double accounting was reprinted by Pacioli. The edition of Tractatus XI. Particularis de computis et scripturis was an (epic) epoch-making event designating the beginning of a new field of economic sciences. The idea of the double accounting was known before, not only because of Pacioli, but also through Cotruglio, who described it 36 years earlier. Recently in accounting, as well as in the broadly understood economy, there is a particular emphasis put on ethics, moral values and professional attitudes. It is worth considering whether and on what scale they were present in the early works of Accountancy 550 years ago, how their representatives approached the subjects the beginning of a written history of accounting. The article presents the main ideas included in the guidelines Pacioli and Cotruglio regarding double accounting, and identifies if ethical guidelines were presents among others guidelines. It turns out that the author of the essential work in the history of accounting, as well as its predecessor, devoted much attention to the moral attitude of the merchant, his appropriate behavior, attitude towards customers and other people, with whom he has a business relationship.

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Fraudulent Reporting Practices by Satyam

Author(s): Madan Bhasin / Language(s): English Issue: 10/2016

Fraudulent financial reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen to project a rosy picture of the Satyam to investors, employees and analysts, Mr. Raju (CEO and Chairman) fudged the account books so that it appeared to be a far bigger enterprise, with high profits and fast growth rate, than it actually was. The Satyam fraud has shattered the dreams of different categories of investors, shocked the government and regulators alike, and led to questioning of the accounting practices of statutory auditors and corporate governance norms in India. This is an exploratory study based on secondary sources of information. An attempt has been made to provide an explanation for various intriguing questions about Satyam scam. After thorough investigations by the CBI and SEBI, they have unveiled the methodology by which Satyam fraud was engineered. Finally, we recommend “Fraudulent reporting practices should be considered as a serious crime, and accounting bodies, courts and other regulatory authorities in India need to adopt very strict punitive measures to stop such unethical practices”.

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THE MORALITY OF HOMO OECONOMICUS – BETWEEN SYMPATHY AND ENVY (I)

Author(s): Vasile Macoviciuc / Language(s): English Issue: 02/2016

The humanization of competition and of the profit/success dispute, the socialization of egotisms and egoism, the taming of the daily interhuman relationships and the emotional - sentimental assimilation of the outcome of labor can only be achieved through an intelligent compatibility between the economic and the moral order. Nonetheless, this does not rule out the tensions and, beyond any genuine moral intentions, the practicing of a normative and value-bound conventionalism is used - as an image amplifier and a justifier of hidden interests. The most transparent moral gestures can encapsulate rebellious instinct-ridden energies, temperamental inclinations being resignified from the perspective of virtuous meanings. The moral radiography of sympathy/compassion and of envy, respectively, can be enlightening in this line.

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