Current issue
Archive
About the Journal
About
Editorial Office
Scientific Board
Abstract & Indexing
Contact
Reviewers list
Editorial Policies
Authorship & COI
Ethical principles
Crossmark
Principles of Transparent Checklist
Open access
Instruction for Authors
Guidelines for Authors
Manuscript Types
Manuscript structure
How to submit
Evaluation and reporting of CSR in SME sector
1
MA University of Zielona Góra
2
University of Zielona Góra
Online publication date: 2016-06-10
Management 2016;20(1):96-110
KEYWORDS
ABSTRACT
This article is an attempt to propose a CSR evaluation and CSR reporting model in small and medium-sized enterprises. Special attention was given to trends which reveal the need for CSR development in practice with particular emphasis on efficiency - understood in two aspects: first one related to social welfare and sustainable development and the second one as a competitive advantage.
The new approach is based on a flexible tool for the evaluation and reporting of CSR, which also acts as a reference model for improvement of responsible entrepreneurship. An evaluation model, ESG risks catalog for manufacturing companies and a tool for monitoring and reporting of ESG risks were developed. Further work will include refinement of the method of evaluation model, including reporting tools and ESG risks catalogs for other sectors.
REFERENCES (30)
1.
AccountAbility (2011), AA1000 Stakeholder Engagement Standard 2011, Final Exposure Draft, http://www.accountability.org/... (27.01.2016 - access date).
2.
Campbell J. (2007), Why would corporations behave in socially responsible ways? An institutional theory of Corporate Social Responsibility, “Academy of Management Review” Vol. 32, No. 3.
3.
Caroll A. B. (1993), Business and Society: Ethics and Stakeholder Management, wyd. 2 College Division South-Western Publishing Co, Cincinnati.
4.
Commission Of The European Communities (2001), Green Paper. Promoting a European framework for Corporate Social Responsibility, Brussels. http://eur-lex.europa.eu/legal... (27.01.2016 - access date).
5.
Commission Of The European Communities (2003), Responsible entrepreneurship A collection of good practice cases among small and medium-sized enterprises across Europe, Brussels, http://info.worldbank.org/etoo... (27.01.2016 - access date).
6.
Davis K., Blomstrom R. (1975), Business and society: Environment and responsibility, McGraw-Hill, New York.
7.
Dom Badawczy Maison i SGS Polska (2013), BAROMETR CSR Wybrane wyniki pierwszej edycji badania opinii konsumentów w Polsce, http://odpowiedzialnybiznes.pl... (27.01.2016 - access date).
8.
Eisenegger M. (2009), Trust and reputation in the age of globalisation, in: J. Klewers, R. Wreschniok (eds.),. Reputation Capital. Building and Maintaining Trust in the 21st Century, Springer-Verlag, Berlin, Heidelberg.
9.
European Commission (2010), Communication From The Commission Europe 2020 A Strategy For Smart, Sustainable And Inclusive Growth, Brussels, http://ec.europa.eu/eu2020/pdf... (27.01.2016 - access date).
10.
European Commission(2011), Communication From The Commission To The European Parliament, The Council, The European Economic And Social Committee And The Committee Of The Regions A Renewed EU strategy 2011-14 for Corporate Social Responsibility, Brussels, http://eur-lex.europa.eu/legal... (27.01.2016 - access date).
11.
Makuch Ł. (2011), Normy i standardy społecznej odpowiedzialności biznesu (CSR), Wyższa Szkoła Pedagogiczna TWP w Warszawie, Warszawa.
13.
Ministerstwo Infrastruktury i Rozwoju (2014), Programowanie perspektywy finansowej 2014 -2020 - Umowa Partnerstwa, Warszawa, https://www.mos.gov.pl/g2/big/... (27.01.2016 - access date).
14.
Ocieczek W., Gajdzik B. (2010), Społeczna odpowiedzialność w przedsiębiorstwach produkcyjnych, Wydawnictwo Politechniki Śląskiej, Gliwice.
15.
Paliwoda-Matiolańska A. (2009), Odpowiedzialność społeczna w procesie zarządzania przedsiębiorstwem, CH Beck, Warszawa.
16.
Parlament Europejski (2014), Dyrektywa Parlamentu Europejskiego I Rady 2014/95/Ue Z Dnia 22 Października 2014 R. Zmieniająca Dyrektywę 2013/34/ UE W Odniesieniu Do Ujawniania Informacji Niefinansowych I Informacji Dotyczących Różnorodności Przez Niektóre Duże Jednostki Oraz Grupy http://eur-lex.europa.eu/legal..., (27.01.2016 - access date).
17.
Polska Agencja Rozwoju Przedsiębiorczości (2013), Badanie Kadry Zarządzającej W Ramach Projektu - Raport Z I Etapu Badania, http://www.parp.gov.pl/files/7..., (27.01.2016 - access date).
18.
Polska Agencja Rozwoju Przedsiębiorczości (2014), Raport o stanie sektora małych i średnich przedsiębiorstw w Polsce w latach 2012-2013, Warszawa; http://www.parp.gov.pl/files/7... (27.01.2016 - access date).
19.
Rybak M. (2004), Etyka manadżera. Społeczna Odpowiedzialność Przedsiębiorstwa, PWN, Warszawa.
20.
Stocki R. (2012), Audyt etyczny organizacji, in: W. Gasparski (ed.), Biznes, etyka, odpowiedzialność,PWN, Warszawa.
21.
Stoner J. A. F., Freeman R. E., Gilbert D. E., Jr (red.) (2011), Kierowanie, PWE, Warszawa.
22.
Stowarzyszenie Emitentów Giełdowych (2013), Analiza ESG spółek w Polsce, Warszawa, http://seg.org.pl/pl/projekty/... (21.01.2016 - access date).
29.
Szczanowicz J., Saniuk S. (2014), Implementationof CSR concept in manufacturing companies, “Management”, Vol. 1.
30.
The European Federation of Financial Analysis Societies, Society Of Investment Professionals In Germany (2010), Kpi’s for esg a guaideline for the integration of esg into financial analysis and corporate valuation, version 3.0, DVFA, Frankfurt Am Main. http://www.effas-esg.com/wp-co... (27.01.2016 - access date).
CITATIONS (20):
1.
Cumhuriyet Tarihi Boyunca Mardin İlinin Şehir Pazarlaması ve Sürdürülebilirlik Kavramlarının Gelişimi ve Sosyal Girişimcilik ile İlişkisi
Behiye BEĞENDİK
Kent Akademisi
Behiye BEĞENDİK
Kent Akademisi
2.
Social Entrepreneurship as a Path for Social Change and Driver of Sustainable Development: A Systematic Review and Research Agenda
Sanchita Bansal, Isha Garg, Gagan Deep Sharma
Sustainability
Sanchita Bansal, Isha Garg, Gagan Deep Sharma
Sustainability
3.
Influencing ESG Perception in SMEs through CSR, Business Ethics, and HRM: An Empirical Study in V4 Countries
Jaroslav Belas, Adam P. Balcerzak, Jan Dvorsky, Justas Streimikis
Amfiteatru Economic
Jaroslav Belas, Adam P. Balcerzak, Jan Dvorsky, Justas Streimikis
Amfiteatru Economic
4.
What does sustainability mean for small and medium enterprises: A systematic literature review
Miethy Zaman, George Tanewski, Gimhani Ekanayake
Journal of Cleaner Production
Miethy Zaman, George Tanewski, Gimhani Ekanayake
Journal of Cleaner Production
5.
Social Responsibility and Corporate Governance
Dana Bernardová, Kateřina Ivanová, Markéta Vitoslavská, Michaela Rudolfová
Dana Bernardová, Kateřina Ivanová, Markéta Vitoslavská, Michaela Rudolfová
6.
Challenges in the EU Banking Sector as Exemplified by Poland in View of Legislative Changes Related to Climate Crisis Prevention
Anna Komarnicka, Michał Komarnicki
Energies
Anna Komarnicka, Michał Komarnicki
Energies
8.
Goodbye CSR? - Environmental, Social and Governance (ESG) Factors in Tourism
Petra Putzer, Alexandra Posza
Green and Digital Transition – Challenge or Opportunity
Petra Putzer, Alexandra Posza
Green and Digital Transition – Challenge or Opportunity
9.
Corporate social responsibility and performance in the workplace: a meta-analysis
Jhong Yun Kim, Andrew Keane
International Journal for Educational and Vocational Guidance
Jhong Yun Kim, Andrew Keane
International Journal for Educational and Vocational Guidance
10.
Responsabilité Sociétale de l’Entreprise et réponse sociétale : cas des PME tunisiennes
Ahmed Turki
Management international
Ahmed Turki
Management international
11.
An exploration of female underrepresentation on executive boards in the Dutch hotel industry through an ethical lens
Diane Lereculey-Péran, Angelique Lombarts, David William Brannon
Journal of Hospitality and Tourism Insights
Diane Lereculey-Péran, Angelique Lombarts, David William Brannon
Journal of Hospitality and Tourism Insights
12.
Transition from CSR to ESG in Tourism – A Bibliometric Analysis
Petra Putzer, Alexandra Posza
Organizacija
Petra Putzer, Alexandra Posza
Organizacija
13.
Participative management style in SMEs: Influence of CSR factors. Empirical evidence from the Visegrad Group
Jaroslav Belás, Zora Petráková, Justas Streimikis, Kristína Kozová
JOURNAL OF INTERNATIONAL STUDIES
Jaroslav Belás, Zora Petráková, Justas Streimikis, Kristína Kozová
JOURNAL OF INTERNATIONAL STUDIES
14.
Corporate Sustainability and Responsibility in Tourism
Katie Schlenker, Deborah Edwards, Christina Watts-Seale
Katie Schlenker, Deborah Edwards, Christina Watts-Seale
15.
16.
The Palgrave Handbook of Corporate Social Responsibility
Gizem Aras-Beger, F. Dilvin Taşkın
Gizem Aras-Beger, F. Dilvin Taşkın
17.
18.
The importance of corporate social responsibility (CSR) for msp companies in Poland: benefits, barriers and good practice examples
Adrian Paweł Apanel
Economic and Regional Studies / Studia Ekonomiczne i Regionalne
Adrian Paweł Apanel
Economic and Regional Studies / Studia Ekonomiczne i Regionalne
19.
The Palgrave Handbook of Corporate Social Responsibility
Gizem Aras-Beger, F. Dilvin Taşkın
Gizem Aras-Beger, F. Dilvin Taşkın
20.
Implementation of CSR Practices by SME Owner Managers: A Cognitive Mapping Approach
Rosalie Douyon, Agnès Paradas
Revue internationale de psychosociologie et de gestion des comportements organisationnels
Rosalie Douyon, Agnès Paradas
Revue internationale de psychosociologie et de gestion des comportements organisationnels
Share
RELATED ARTICLE
| eISSN: | 2299-193X |
| ISSN: | 1429-9321 (1997-2019) |
We process personal data collected when visiting the website. The function of obtaining information about users and their behavior is carried out by voluntarily entered information in forms and saving cookies in end devices. Data, including cookies, are used to provide services, improve the user experience and to analyze the traffic in accordance with the Privacy policy. Data are also collected and processed by Google Analytics tool (more).
You can change cookies settings in your browser. Restricted use of cookies in the browser configuration may affect some functionalities of the website.
You can change cookies settings in your browser. Restricted use of cookies in the browser configuration may affect some functionalities of the website.
