Corporate Social Responsibility and Sustainability: From Values to Impact

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The aim of this book is to present selected theoretical and practical aspects of corporate social responsibility and sustainability, with particular emphasis on the journey (transition) from values to impact. Values play an important role in business world and they shape the responsible approach of organizations. However, pressing and still unresolved challenges of the present day show evidently that there exist significant discrepancies between organizations’ declarations on values and their real impact. COVID-19 pandemic, Globalization 4.0, climate catastrophe and challenges emphasized by SDGs, constitute the new environment that contemporary organizations face. In effect business is part of the problem and a solution as well. It is necessary to quickly and effectively push for action taking into account the power of responsible business to co-create human live and environment. Both the theoretical considerations and the practice-based studies presented in this monograph make a significant contribution to the theory and practice of management. The book is an extension and enrichment of the existing knowledge in the field of socially responsible management in organizations. Corporate Social Responsibility and Sustainability will be of value to academics, researchers and advanced students in the fields of business and management, especially those interest in the intersection of management and CSR and sustainability, and those focusing the impact that business activities have on the environment.

Author(s): Katarzyna Bachnik, Magdalena Kaźmierczak, Magdalena Rojek-Nowosielska, Magdalena Stefańska,Justyna Szumniak-Samolej
Series: Routledge Studies in Management, Organizations and Society
Publisher: Routledge
Year: 2022

Language: English
Pages: 260
City: New York

Cover
Half Title
Series Page
Title Page
Copyright Page
Contents
Figures
Tables
Editors
Contributors
Introduction
Acknowledgments
Reference
Part I: CSR - the journey from values to impact
1. Integration of values with corporate social responsibility concept
Introduction
Materials and methods
Results
Discussion and conclusion
Note
References
2. Impact: Meaning, scope, and measurement methods
Introduction
Method
Challenges with defining and measuring impact within CSR impact
Corporate social performance
Social impact
Selected tools for impact measurement
ESG impact
GRI standards and B Impact Assessment
GPM P5 Standard
Conclusion
Note
References
3. Core values as a meaningful element of successful CSR practices - the example of Polish listed companies' reporting
Introduction
Non-financial reporting in EU and Poland
The role of core values
Methods
Results
Discussion
References
4. Negative values and negative impact - selected manifestations of social irresponsibility of small enterprise
Introduction
Materials and methods
Social irresponsibility of a small enterprise and its axiological perspective
Manifestations of social irresponsibility of a small enterprise in the economic, legal, ethical, and philanthropic areas and related values - assumptions
Research assumptions
Characteristics of the research sample
Results
Discussion
Notes
References
5. Corporate social irresponsibility and moral values: A consumer perspective
Introduction
Materials and methods
Results
The care/harm foundation
The fairness/cheating (and unfairness) foundation
The loyalty/betrayal foundation
The legality/illegality foundation
The liberty/oppressiveness foundation
Discussion
Note
References
6. The impact of doing bad on consumer (dis)trust in the company: The moderating role of moral values
Introduction
Materials
Consumer trust
Corporate social responsibility
Corporate social (ir)responsibility (CSI)
Hypotheses
CSI and consumer trust in the company
CSI and consumer distrust in the company
Moderating effects of moral values
Method
Results
Discussion
Note
References
Part II: Values and impact in organizational performance
7. Management by values and socially responsible HRM as success factors in the time of the COVID-19 crisis
Introduction
Theoretical background: Relationships between management by values and socially responsible HRM
Research methodology
Findings from empirical research: Activities undertaken in the analyzed company during the COVID-19 crisis and their results
Discussion
Note
References
8. The impact of managers' personal values and attitudes toward CSR on organization performance: A cross-cultural analysis
Introduction
Method
Results
Managers' personal values and the perception of ethical leadership
The impact of managers' perception of ethical leadership and CSR on organization performance
Discussion, managerial implications, and research limitations
References
9. Value creation and the implementation of SDGs by SD/CSR leaders during the COVID-19 pandemic
Introduction
Methods
Results
The impact of companies ranked as SD/CSR leaders on implementing SD during the COVID-19 pandemic
CSR leaders in Poland on SD in the pandemic era
Discussion
References
10. Safety and health at work as an important interest of employees from the perspective of corporate social responsibility
Introduction
Occupational safety and health as a value of a socially responsible organization-theoretical background
Methods
OSH as a category of employee interests and an area of CSR implementation in the light of empirical research results
Conclusion
Notes
References
11. The scope of employee pro-environmental behaviors in the workplace
Introduction
The concept of employee pro-environmental behaviors in the workplace: Definitions and categorizations
Employee pro-environmental behaviors
Categorization of employee pro-environmental behaviors in the workplace
Materials and methods
Methods and procedure
Participants
Results
Attitudes of employees toward pro-environmental behaviors in and outside the workplace
Nature of employee pro-environmental behaviors in the workplace
Types of employee pro-environmental behaviors in the workplace
Discussion and conclusion
Practical implications
Limitations and future research directions
References
12. The impact of Industry 4.0 implementation on the importance of CSR values
Introduction
Material and methods
Results
Discussion
Conclusion
References
Part III: Communication and reporting of values and impact
13. The impact of the concept of human rights in business on CSR reporting
Introduction
Corporate social responsibility and CSR reporting
Human rights in business
Materials and methods
Results
Frameworks
The Global Compact Principles
OECD Guidelines for Multinational Enterprises (2011 edition)
The Global Reporting Initiative (GRI)
Standards
ISO 26000 Standard
SA8000 Standard
The AA1000 Series of Standards
Discussion
References
14. From values to impact in social reporting: The effects of Non-financial Reporting Directive
Introduction
Materials and methods
Strategic function of SR
From voluntary to mandatory reporting
Research design
Results
Discussion
Note
References
15. Material ESG data disclosure by WIG-ESG index companies as the factor influencing the value of reporting
Introduction
Materials and methods
Results
Discussion
References
16. Communicating on ESG impacts: The case of the largest European construction industry companies
Introduction
Impact
Importance of the construction industry and its role in the economy
Negative impact of the construction industry
Non-financial disclosure in the construction industry
Materials and methods
Results
Conclusion
Funding
Notes
References
17. The impact of green marketing on sustainable consumption behavior
Introduction
Theoretical background
Materials and methods
Results
Discussion
Conclusion
References
Part IV: Where are we heading?
18. Future perspectives of values and impact in the context of corporate social responsibility and sustainability
Introduction
Future perspectives and conclusions of values and impact in CSR concept
References
Index