The 36 reference contexts in paper Kotowska, Martyniuk (2015) “REPORTING OF CORPORATE SOCIAL RESPONSIBILITY IN SMES SECTOR IN POLAND” / spz:ztu:ven:50136

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    means investing in human resources, the environment, the relationship with the surroundings of the company and information about these activities, which contribute to the competitiveness of enterprises and create conditions for sustainable social and economic development. Sustainable development has begun to «pay off» for enterprises which are acting on the global and local level
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    . Enterprises are aware of corporate social responsibility for shaping attitudes and values [7], therefore they are beginning to offer not only competitive products and services, but also creating programs for the local community, employees and other stakeholders.
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    Sustainable development has begun to «pay off» for enterprises which are acting on the global and local level [14]. Enterprises are aware of corporate social responsibility for shaping attitudes and values
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    , therefore they are beginning to offer not only competitive products and services, but also creating programs for the local community, employees and other stakeholders. The idea of CSR is a reaction of changing economic and business conditions.
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    [7], therefore they are beginning to offer not only competitive products and services, but also creating programs for the local community, employees and other stakeholders. The idea of CSR is a reaction of changing economic and business conditions. From enterprises it is expected not only strive to achieve maximum profit, but also the moral responsibility for society
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    . On competitive markets it is increasingly important way of achieving profit and the accompanying elements of the development. Since the end of the twentieth century, the development of corporate social responsibility, has been associated with a new manner of achieving economic objectives by business and profit maximization stakeholders [13], and with the growin
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    Since the end of the twentieth century, the development of corporate social responsibility, has been associated with a new manner of achieving economic objectives by business and profit maximization stakeholders
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    , and with the growing economic problems, ecological and social in society. It took place along with economic development and the changes taking place in the modern world – globalization, internationalization, development of new technologies © B.
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    It took place along with economic development and the changes taking place in the modern world – globalization, internationalization, development of new technologies © B.Kotowska, T.Martyniuk, 2015
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    . Enterprises which wanted to stay in business, began to look for new solutions, which are in line with expectations of stakeholders, should be socially and ecologically friendly [17]. Corporate social responsibility is essentially a concept whereby companies decide voluntarily to contribute to a better society and a cleaner environment.
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    It took place along with economic development and the changes taking place in the modern world – globalization, internationalization, development of new technologies © B.Kotowska, T.Martyniuk, 2015 [8]. Enterprises which wanted to stay in business, began to look for new solutions, which are in line with expectations of stakeholders, should be socially and ecologically friendly
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    . Corporate social responsibility is essentially a concept whereby companies decide voluntarily to contribute to a better society and a cleaner environment. This action leads to the development of new partnerships and new spheres for existing relationships within the company regarding social dialogue, skills acquisition, equal opportunities, anticipation and manageme
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    within the company regarding social dialogue, skills acquisition, equal opportunities, anticipation and management of change, at the local or national level with reference to the reinforcement of economic and social cohesion and health protection, and more generally on a global level, concerning environmental protection and respect of fundamental rights
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    . The implementation of CSR in enterprises has been observed since the mid-twentieth century, when in 1974, P.Drucker stated that free enterprise operating in conditions of economic freedom cannot exist just because it is good for business; sense its existence is that is needed for society [1].
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    The implementation of CSR in enterprises has been observed since the mid-twentieth century, when in 1974, P.Drucker stated that free enterprise operating in conditions of economic freedom cannot exist just because it is good for business; sense its existence is that is needed for society
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    . These views were negation Milton Friedman’ thesis that the aim of the company is to maximize dividend. He argued that the corporation is owned by shareholders, and it should be able to rely on their agents in order to make as much money as possible, to take into account their social conditions could mean as much as the imposition of tax on shareholders, which they previo
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    He argued that the corporation is owned by shareholders, and it should be able to rely on their agents in order to make as much money as possible, to take into account their social conditions could mean as much as the imposition of tax on shareholders, which they previously disagreed
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    . In economic theory, there are two types of enterprises: social and financial, the characteristics of which is illustrated in table 1. Table 1 Financial and social characteristics of the enterprise’s model Assumptions Models financial model of enterprise social model of enterprise Emphasis on The profitability over responsibility The responsibility over profitability The
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    of different groups Corporate governance through Independent outside directors holding shares Representation of interest groups Social responsibility Only the individual, is not a problem for organizations Both individual and organizational Best serves society by The pursuit of self-interest (economic efficiency) The pursuit of common interests (economic symbiosis) Source:
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    Corporate Social Responsibility is one part of the Europe 2020 strategy, which should support constant sustainable development in Europe. It should help to create the competitive model of the European economy, contrasting it to the rapidly growing economies of the Asian countries.
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    If CSR is a response and strategy for Europe, including Poland, for the changing global economic conditions, the development of this idea must in particular be promoted among the SME sector, which is dominant in the economies of the EU and Poland. In Poland, the share of the SME sector in terms of GDP (2011) was 47,3 %
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    [21, p. 15]
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    , consisting of microenterprises – 29,4 %, small business – 7,8 % and medium sized entities – 10,1 %. While the share of large companies in terms of GDP was 24,5 %. In the SME sector [GUS] at the end of 2013 4 065 748 entities were registered.
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    In the SME sector [GUS] at the end of 2013 4 065 748 entities were registered. This accounted for 99,89 % of all registered entities. In 2011, the employment in this group was 6,6 million
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    [21, p. 34]
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    , which was 70,2 % of the total workforce. It is a huge challenge, because the concept of CSR has been associated and promoted primarily by large companies. It cannot be concluded that small and medium-sized enterprises operate less responsible than large companies.
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    It is a concept based on the account settlement for existing business and its results. The accounting system is made it possible because it provides the basis of documentation and information to account management from the owner and the enterprise from the society
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    . Accounting serves needs of the internal and external users [12]. In the aim to satisfy the needs of managers and allow them adequate control, accounting of corporate social responsibility should focus on: – providing the information about the consequences of decisions made by managers; – the introduction cost accounting of responsibility centers and develop a system of control and motivatio
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    The accounting system is made it possible because it provides the basis of documentation and information to account management from the owner and the enterprise from the society [9]. Accounting serves needs of the internal and external users
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    . In the aim to satisfy the needs of managers and allow them adequate control, accounting of corporate social responsibility should focus on: – providing the information about the consequences of decisions made by managers; – the introduction cost accounting of responsibility centers and develop a system of control and motivation; – providing the data necessary to assess the social impact of
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    It can also be used more complex, consisting of the cyclic control activities related to social responsibility during special meetings with the management and development of estimates of the costs that a company must take to implement social programs
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    . A significant role in the implementation of corporate social responsibility acceptance of the appropriate accounting policies plays. In accordance with IAS 8, it includes principles, methods and rules and contractual arrangements and practices adopted by the company in preparing the chart of accounts, bookkeeping, or selecting a template and pres
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    One of the major problems for the accounting of corporate social responsibility is the difficulty in measuring the financial benefits flowing from it. These benefits should be sought in the aggregate values such as sales revenue, gross profit, salary levels, the book value of the company, liquidity
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    . 3. The information about CSR in the financial statements. The main source of information about enterprise’s results and activities should be an annual financial report, which include the financial statement and the management report.
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    The main source of information about enterprise’s results and activities should be an annual financial report, which include the financial statement and the management report. The obtained information should build trust between the company and its environment
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    . However, in assessing the activities of the enterprise, the information from the financial statements are insufficient. It did not include inter alia non-financial information about business activity, especially in the field of CSR.
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    The conceptual framework of IFRS has also indicated the insufficient source of financial statements, it does not provide and cannot provide all the information for current or potential investors, lenders and other creditors are needed
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    . The enterprise-oriented environment approach should not be limited only to forward facts and figures in the financial statements, but should make explanations in a very wide-ranging, inter alia in social aspects [16].
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    The enterprise-oriented environment approach should not be limited only to forward facts and figures in the financial statements, but should make explanations in a very wide-ranging, inter alia in social aspects
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    . It will have a positive effect on the level of understanding and using of the information contained in it [5]. The idea of CSR oriented company on its surroundings, whether economic, social, legal, political, technological and demographic.
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    The enterprise-oriented environment approach should not be limited only to forward facts and figures in the financial statements, but should make explanations in a very wide-ranging, inter alia in social aspects [16]. It will have a positive effect on the level of understanding and using of the information contained in it
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    . The idea of CSR oriented company on its surroundings, whether economic, social, legal, political, technological and demographic. Both for companies and their stakeholders – particularly financial – have become important environmental and social issues.
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    Stakeholders expect comprehensive information on its activities and impact on the development environment. Existing models of reporting have proved insufficient in making investment decisions, business or enterprise valuation
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    . Source of information about CSR, beyond the financial statements, social reports have become, in which their assumptions should show the organization’s commitment to responsible business conduct [8].
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    Source of information about CSR, beyond the financial statements, social reports have become, in which their assumptions should show the organization’s commitment to responsible business conduct
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    . They should also indicate how the business of an enterprise affects the proximal and distal social environment, economic and environmental [3]. In order to increase reliability of the data and as well as to gain the confidence of stakeholders, it has become necessary to introduce standards for social responsibility reporting.
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    Source of information about CSR, beyond the financial statements, social reports have become, in which their assumptions should show the organization’s commitment to responsible business conduct [8]. They should also indicate how the business of an enterprise affects the proximal and distal social environment, economic and environmental
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    . In order to increase reliability of the data and as well as to gain the confidence of stakeholders, it has become necessary to introduce standards for social responsibility reporting.
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    The methodology has been based on ISO 26000 allowed to ensure that the study was conducted in relation to the best international practice. The study used a nationwide sample of companies – 850 units, of which micro-enterprises accounted for 200 units, 250 small, medium 300, a large 100
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    . The study has been consisted of two parts. The first was focused on the meaning of the concept of CSR. The second part was focused on the activities of companies in different areas of CSR. The term «corporate social responsibility» is familiar to 57 % representatives of micro-enterprises.
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    Less emphasis is placed on issues related to human rights, the environment and community involvement. 57 38 5 Micro 80 10 10 Small 79 17 4 Medium 0,00%20,00%40,00%60,00%80,00%100,00% YesNoNo opinion Source: оwn elaboration based on
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    [20, p. 55]
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    Graph 2. Application of the principles of CSR in the SME sector in Poland (%) 5 22 Community involvement 25 13 33 Environment 31 14 31 Human rights 29 50 58 Fair operating principles 59 58 Organizational governance 72 75 68 78 Labor practices 72 74 78 Consumer issues 72 020406080 MicroSmallMedium Source: оwn elaboration based on [20, p. 61] Graph 3.
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    Application of the principles of CSR in the SME sector in Poland (%) 5 22 Community involvement 25 13 33 Environment 31 14 31 Human rights 29 50 58 Fair operating principles 59 58 Organizational governance 72 75 68 78 Labor practices 72 74 78 Consumer issues 72 020406080 MicroSmallMedium Source: оwn elaboration based on
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    [20, p. 61]
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    Graph 3. Key areas of CSR for companies from SME sector in Poland (%) In the case of CSR activities carried out within the framework of issues identified as essential for the development of the company from the SME sector (graph 4), are no longer so disproportionate as it was in graph 3.
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    dominated by exactly the same four areas: consumer issues, labor practices, organizational governance and fair operating principles. 3 11 Community involvement 17 8 26 Environment 27 7 20 Human rights 22 28 37 Fair operating principles 38 27 Organizational governance 43 46 39 54 Labor practices 47 40 48 Consumer issues 43 0204060 MicroSmallMedium Source: оwn elaboration based on
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    [20, p. 62]
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    Graph 4. CSR activities carried out within the framework of issues identified as crucial for the development of the SME sector companies in Poland (%) Most of enterprises from SME sector recognize the benefits of CSR principles in business activities (graph 5).
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    In the case of micro is 58 % of responses in 65 % of small and medium-sized 64 %. 58 28 14 Micro 65 19 16 Small 64 16 20 Medium 0,00%20,00%40,00%60,00%80,00%100,00% YesNoNo opinion Source: оwn elaboration based on
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    [20, p. 78]
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    Graph 5. Benefits of CSR in the SME sector in Poland Size of the enterprise is a crucial decisive factor to determine who is responsible for the supervision of CSR. Approximately 1/3 of the companies from the sample do not have department that is dedicated (exclusive or when other responsibilities) to coordinate the activities of corporate socia
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    5 %). 0 4 Self-contained, singleposition 3 3 2 Hard to say 4 0 1 Other 5 58 37 Owner. co-owner 17 0 1 Strategy and development department 5 0 2 CSR department 2 0 1 HR department 7 1 6 Department of communication 5 1 3 Public Relations department 6 33 37 Lack of CSR department 30 3 15 Executive board 33 3 5 Marketing department 19 0204060 MicroSmallMedium Source: оwn elaboration based on
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    [20, p. 93]
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    Graph 6. Organizational units responsible for coordinating the activities of CSR (%) The results confirm that in the SME sector, many functions are automatically assigned to the Management Board or the owner.
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    39 26 26 Suppliers 29 7 15 Business partners 21 4 Government administration, local-government 8 17 administration 4 8 Science, academic institution 15 2 8 NGOs 10 1 6 Research-development center 13 0 4 Business associations, chambers of commerce 10 29 28 Lack of cooperation with any grups 14 26 24 Lack of implementation of CSR 22 0204060 MicroSmallMedium Source: оwn elaboration based on
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    [20, p. 107]
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    Graph 7. Enterprises partners in activities related to CSR (%) Unfortunately, in this sector, there are many companies that do not cooperate with any group it is nearly 23 %. There is also a significant proportion – 24 % – of companies which do not perform such actions (graph 7).
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    The results of research conducted by PARP indicate that the concept of corporate social responsibility is still little known and rarely implemented entrepreneurs. 5. Reporting of good practice by the SME sector in Poland. In Poland, the social responsibility reporting is not developed
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    . In November 2013, it was issued by the portal CSRinfo.org publication of CSR reporting in Poland in 2013 [26] from which it follows that the published reports in 2013, out of 37 companies, only 18 used the international guidelines of the Global Reporting Initiative.
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    Reporting of good practice by the SME sector in Poland. In Poland, the social responsibility reporting is not developed [18]. In November 2013, it was issued by the portal CSRinfo.org publication of CSR reporting in Poland in 2013
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    from which it follows that the published reports in 2013, out of 37 companies, only 18 used the international guidelines of the Global Reporting Initiative. Analysis of the reports shows a number of deficiencies involving incomplete information, highlighting successes and difficulties and skipping problems.
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    In practice, this leads to «create» only positive image of the company’s reports and very often to misguide stakeholders. Portal CSRinfo interviewed 29 managers on the Polish market, who are engaged in CSR reporting on what managers think about reporting. Based on this the following conclusions are
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    : 1) the main motivations for making reporting by enterprises: a) the strategy of sustainable development, corporate responsibility; b) surroundings education; c) requirements to systematize information about the company in one document; d) internal education; e) monitoring of progress; f) reputation, transparency; g) the industry leader; 2) GRI standard is selected primarily to enha
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    Here you could also find information about the company, its services and achievements. Varied texts were numerous charts, tables and information, which include interest, especially relevant facts and links to additional materials
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    . Conclusions and final remarks. In today's world, it is extremely important for the company in the preparation and presentation of financial statements from their activities guided by social responsibility.
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    Assessment of the annual financial statements, the accuracy, fairness and clarity for social responsibility should be the rule and not an obligation only as to a limited group of enterprises that meet two of the three conditions listed in article 64 of the Act of Accounting
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    . Objectivity and faithful representation of reality are considered necessary attributes of a credible, socially responsible accounting system which, through the annual reports prepared disclose information about the financial position and profit of the company.
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    It should be emphasized that the growing interest in CSR among micro, small and medium-sized enterprises in Poland gives hope that in the future, not only large companies will take action in this regard
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    .
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