Warianty tytułu
Corporate Social Responsibility and Value Creation in Banks
Języki publikacji
Abstrakty
Celem artykułu jest wskazanie relacji między aktywnością banków w obszarze CSR a ich dokonaniami finansowymi, przyczyniającymi się do budowania wartości. Jego realizacja wymagała przeprowadzenia analizy relacji między aktywnością banków w CSR a ich wynikami finansowymi, zarówno z punktu widzenia teoretycznego, jak i dotychczasowych badań empirycznych prezentowanych w światowej literaturze przedmiotu. Przeprowadzona analiza umożliwiła weryfikację hipotezy, iż zaangażowanie w obszarze społecznej odpowiedzialności jest jednym z narzędzi budowania wartości banków. Nakłady ponoszone przez banki na CSR przyczyniają się do budowy zaufania interesariuszy do banków, determinują sytuację finansową i rynkową banków, co przekłada się w długim okresie na wymierne korzyści ekonomiczne, a w rezultacie budowanie wartości banków. Weryfikacja hipotezy 2, dotyczącej relacji między aktywnością banków w CSR a ich dokonaniami finansowymi nie pozwoliła na jednoznaczne wnioski. Badania wskazały na heterogeniczność relacji CSR a CFP zarówno w badaniach międzynarodowych, jak i w poszczególnych krajach. Dominuje jednak pozytywna relacja, potwierdzająca, że status społecznie odpowiedzialnego banku jest dla niego opłacalny, a tym samym CSR buduje wartość. Realizacja celu artykułu wymagała zastosowania metod badawczych w postaci analizy literatury krajowej i zagranicznej, badań wtórnych, analizy opisowej i porównawczej oraz wnioskowania logicznego. (abstrakt oryginalny)
The aim of the article is to indicate the relationship between the activity of banks in the area of CSR and their financial performance contributing to the building of value. In this article we analyzed the relationship between CSR activities and their financial results, both from the theoretical point of view and the empirical research presented so far in the global literature of the subject. The analysis allowed the verification of the hypothesis that engagement in the area of social responsibility is one of the tools for building the value of banks. The engagement of banks in CSR contributes to the building of stakeholder confidence in banks, determine their financial and market situation, which translates into long-term measurable economic benefits and consequently builds the value. The verification of hypothesis number 2, concerning the relationship between the activity of banks in CSR and their financial performance, did not allow for unambiguous conclusions. Studies have shown the heterogeneity of CSR and CFP relationships both in international studies and in individual countries. There is, however, a dominant positive relationship that confirms that the status of socially responsible banks pays off and that CSR therefore builds value. In order to realize the purpose of this article the analysis of domestic and foreign literature research method was applied together with secondary research, descriptive and comparative analysis and logical inference. (original abstract)
Czasopismo
Rocznik
Numer
Strony
107--119
Opis fizyczny
Twórcy
autor
- Społeczna Akademia Nauk
autor
- Uniwersytet Ekonomiczny w Poznaniu
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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