Strategic orientation towards social and environmental responsibility. Empirical research results
Keywords:
strategy, corporate social responsibility, environmental responsibilityAbstract
Fundamental issues for the future of the company are reflected in official strategic documents: its mission statement and strategy. The aim of the article is to determine the level of strategic orientation towards social and environmental responsibility aspects among the surveyed enterprises in Poland, by measuring these issues in the company’s strategy and mission statement. Analyzing 1002 enterprises, the authors find that the surveyed entities exhibit a moderate level of maturity in strategically orienting towards social and environmental aspects. Only belonging to a capital group results in greater strategic maturity in implementing social and environmental aspects.
Downloads
References
Dokumenty prawne
Dyrektywa 2022/2464/UE, Dyrektywa o sprawozdawczości w zakresie zrównoważonego rozwoju (CSRD), Dyrektywa Parlamentu Europejskiego i Rady (UE) 2022/2464 z dnia 14 grudnia 2022 r., Dziennik Urzędowy Unii Europejskiej, L 322/15, 16.12.2022.
Wydawnictwa zwarte
Grant, R. M. (2019), Contemporary Strategy Analysis: Text and Cases. Wiley.
Kaplan, R. S., Norton, D. P. (2011). Mapy strategii w biznesie. Jak przełożyć wartości na mierzalne wyniki. Gdańsk: Gdańskie Wydawnictwo Psychologiczne.
Mierzejewska, W., Gregorczyk, S., Dziurski, P. (2023). Zarządzanie strategiczne aspektami ESG. W: Zrównoważona transformacja. Stan i uwarunkowania w kontekście ESG, B. Ocicka, K. Gemra (red.). Warszawa: Oficyna Wydawnicza SGH.
Our Common Future (2016). World Commission on Environment and Development, Bruksela.
Romanowska, M. (2020). Planowanie strategiczne. Warszawa: PWE.
Rumelt, R. P. (2011). Good Strategy Bad Strategy: The Difference and Why It Matters. New York: Crown Business.
Sachs, J. D. (2015). The Age of Sustainable Development. New York: Columbia University Press.
Zakrzewska-Bielawska, A. (2018). Strategie rozwoju przedsiębiorstw. Nowe spojrzenie. Warszawa: PWE.
Ocicka, B., Gemra, K. (red.). (2023). Zrównoważona transformacja. Stan i uwarunkowania w kontekście ESG. Warszawa: Oficyna Wydawnicza SGH.
Artykuły naukowe
Amann, B., Jaussaud, J., Martinez, I. (2012). Corporate social responsibility in Japan: Family and non-family business differences and determinants, Asian Business & Management, 11, s. 329–345.
Baumgartner, R. J., Korhonen, J., (2010). Strategic Thinking for Sustainable Development, Sustainable Development, 18 (2), s. 71–75.
Casado-Díaz, B., Nicolau-Gonzálbez, A. L., Ruiz-Moreno, J. F., Sellers-Rubio, R. (2014). The differentiated effects of CSR actions in the service industry, Journal of Services Marketing, 28 (7), s. 558–565.
Chapagain, B. R. (2010). Corporate social responsibility: evidence from Nepalese financial service and manufacturing sectors, Economic Journal of Development, 11, s. 9–20.
Esparza Aguilar, J. L. (2019). Corporate social responsibility practices developed by Mexican family and non-family businesses, Journal of Family Business Management, 9 (1), s. 40–53.
Guo, M., Zheng, C. (2021). Foreign ownership and corporate social responsibility: evidence from China, Sustainability, 13 (2), s. 508.
Huang, X., Jiang, X., Liu, W., Chen, Q. (2021). Business group-affiliation and corporate social responsibility: Evidence from listed companies in China, Sustainability, 13 (4), s. 2110.
Mirvis, Ph., Googins, B., Kinnicutt, S. (2010), Vision, mission, values: Guideposts to sustainability, Organizational Dynamics, 39, s. 316–324.
Pareek, R., Sahu, T. N. (2022). How far the ownership structure is relevant for CSR performance? An empirical investigation, Corporate Governance: The International Journal of Business in Society, 22 (1), s. 128–147.
Tokas, K., Yadav, K. (2023). Foreign ownership and corporate social responsibility: The case of an emerging market, Global Business Review, 24 (6), s. 1302–1325.
Vollero, A., Palazzo, M., Siano, A., Sardanelli, D. (2018). Managing CSR communication: A study of legitimacy-seeking strategies adopted by service and product companies, The TQM Journal, 30 (5), s. 621–637.
Yu, A., Ding, H. B., Chung, H. M. (2015). Corporate social responsibility performance in family and non-family firms: The perspective of socio-emotional wealth, Asian Business & Management, 14, s. 383–412.
Materiały internetowe
PWC (2023). ESG – miecz Damoklesa czy szansa na strategiczną zmianę?, https://www.pwc.pl/pl/publikacje/esg-miecz-damoklesa-czy-szansa-na-strategiczna-zmiane.html (dostęp: 17.04.2023).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Studies and Work of the Collegium of Management and Finance
This work is licensed under a Creative Commons Attribution 4.0 International License.
