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

Brak dostępnych danych do wyświetlenia.

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