The Directions of Interrelations Between the Company’s Performance and Corporate Social Responsibility (CSR) Activities

Robert Zajkowski; Ada Domańska

doi:10.18778/0208-6018.343.13

Autor

Robert Zajkowski Uniwersytet Marii Curie-Skłodowskiej w Lublinie, Katedra Bankowości http://orcid.org/0000-0002-0021-7977
Ada Domańska Uniwersytet Marii Curie-Skłodowskiej w Lublinie, Katedra Bankowości http://orcid.org/0000-0002-8239-4319

DOI:

https://doi.org/10.18778/0208-6018.343.13

Słowa kluczowe:

przedsiębiorstwa rodzinne, CSR, wyniki finansowe przedsiębiorstw, społeczne zaangażowanie przedsiębiorstw

Abstrakt

Wspołzależności między zaangażowaniem przedsiębiorstw w rożnorodną działalność związaną ze społeczną odpowiedzialnością biznesu (Corporate Social Responsibility – CSR) a ich wynikami są jednymi z ważniejszych kwestii badawczych i praktycznych. Liczne wyniki badań w tym obszarze wydają się prowadzić do rozbieżnych konkluzji, wskazując zarowno na istnienie korelacji dodatnich, jak i ujemnych. W artykule podjęto probę uzupełnienia luki badawczej o wyniki badań przeprowadzonych na grupie polskich średnich i dużych przedsiębiorstw. W tym celu wykorzystane zostały adekwatne modele regresji liniowej, w ktorych z jednej strony rolę zmiennych objaśnianych pełniły aktywności ukierunkowane na CSR, z drugiej natomiast prezentujące samoocenę efektow ekonomicznych przedsiębiorstw. Sformułowane wnioski pozwoliły potwierdzić, że związki te, jeżeli występują, mają raczej charakter cyrkularny (tzw. wielowymiarowy łańcuch powiązań) niż przyczynowo‑skutkowy.

Pobrania

Statystyki pobrań niedostępne.

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