Znaczenie społecznej odpowiedzialności biznesu dla efektywności finansowej przedsiębiorstwa - współczesne kierunki badań

• Autorzy: Anna Doś

Warianty tytułu

Corporate Social Responsibility - Corporate Financial Performance Link: The Contemporaneous Trends In Empirical Study Designs

• Języki publikacji: PL

Abstrakty

Celem niniejszego artykułu jest rozpoznanie i ocena światowych trendów w zakresie projektowania badań empirycznych ukierunkowanych na dostarczenie ewidencji występowania związku pomiędzy CSR a efektywnością finansową. Metodą zastosowaną w badaniu jest krytyczna analiza literatury światowej. Zważywszy na dynamiczny rozwój badań w wybranym obszarze oraz zamiar wychwycenia najnowszych trendów, w badaniu uwzględniono artykuły opublikowane po 2010 r. Analiza wykazała, że współcześnie znacznie ewoluuje metodyka aproksymacji CSR i efektywności finansowej. Poszukuje się także nowych czynników mogący mieć znaczenie moderujące zależność między CSR a efektywnością finansową. Ze zwiększoną uwagą uwzględnia się też znaczenie kontekstu instytucjonalnego(abstrakt oryginalny)

EN

The aim of the paper is to identify modern trends in designing studies providing evidence on CSR-CFP links. The method employed is the critical literature review (studies published after 2010). Main findings are that (1) the approximation of CSR and of financial performance has became more detailed, (2) that studies account for factors moderaating CSRCFP link and (3) there is more attention paid to institutional context(original abstract)

Słowa kluczowe

PL

Rentowność; Etyka biznesu; Koszt kapitału

EN

Profitability; Business ethics; Capital cost

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2018
• Numer: nr 532 Finanse i rachunkowość na rzecz zrównoważonego rozwoju
• Strony: 63--75

Twórcy

autor

Anna Doś

• Uniwersytet Ekonomiczny w Katowicach

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Identyfikatory

DOI

10.15611/pn.2018.532.06