Wpływ CSR na sytuację finansową przedsiębiorstw - przegląd badań

• Autorzy: Hanna Sikacz

Warianty tytułu

The Impact of CSR on The Corporate Financial Performance - A Review of Research

• Języki publikacji: PL

Abstrakty

Celem opracowania jest próba ustalenia stanu badań na temat relacji między wynikami społecznej odpowiedzialności przedsiębiorstw a ich wynikami finansowymi. Podczas przeglądu publikacji zagranicznych główna uwaga skupiona była na badaniach ilościowych. Najważniejszym efektem przeprowadzonego przeglądu literatury jest zestawienie wyników badań pozytywnie odnoszących się do wyżej wymienionego związku oraz tych badań, których wyniki wskazują na negatywne lub neutralne zależności. Można zauważyć, że ogólny kierunek badań jest nastawiony na udowodnienie, iż istnieje pozytywny związek między społeczną odpowiedzialnością przedsiębiorstwa a jego sytuacją finansową. Rozbieżności w wynikach badań nie pozwalają jednak na jednoznaczne stwierdzenie dotyczące wpływu działań CSR na bieżące i przyszłe wyniki finansowe przedsiębiorstwa. W podsumowaniu zestawienia badań zawarte są kwestie dotyczące nieliniowości związku CSR i wyniku finansowego, okresu badań oraz zmiennych, które mogą zaburzyć wynik badania. Ponadto w artykule wyjaśniono skróty używane w kontekście tych badań, tj. CSR, CR, CSP, CSR Performance, SP, CFP, FP, CSRD, SRI(abstrakt oryginalny)

EN

The aim of the study is to determine the status of research on the relationship between the results of corporate social responsibility and their financial performance. When reviewing an international publications, the main attention was focused on quantitative research. The most important outcome of the review of the literature is a summary of research results positively related to the above-mentioned compound and those studies whose results indicate the negative or neutral relationships. It may be noted that the overall direction of research is set to prove that there is a positive relationship between corporate social responsibility and its financial situation. The discrepancies in test results do not allow for an unambiguous statement about the impact of CSR on current and future financial performance of the company. Summary statement of the research includes the issue of non-linearities of the connection of CSR and financial results, the study period, and variables that can distort test results. In addition, the article explains the abbreviations used in the context of this research, i.e. the CSR, CR, CSP, CSR Performance, SP, CFP, FP, CSRD SRI(original abstract)

Słowa kluczowe

PL

Społeczna odpowiedzialność biznesu; Finanse przedsiębiorstwa

EN

Corporate Social Responsibility (CSR); Enterprise finance

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2016
• Numer: nr 436 Rachunkowość na rzecz zrównoważonego rozwoju. Gospodarka - etyka - środowisko
• Strony: 241--252

Twórcy

autor

Hanna Sikacz

• Uniwersytet Ekonomiczny we Wrocławiu

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Identyfikatory

DOI

10.15611/pn.2016.436.24