CSR Initiatives in an Integrated Energy Entity - Monetary Dimension

• Autorzy: Justyna Woźniak , Justyna Szewczak

Warianty tytułu

Inicjatywy CSR w zintegrowanym podmiocie energetycznym - wymiar pieniężny

• Języki publikacji: EN

Abstrakty

EN

The subject of this article concerns the growing issue of implementing the concept of social responsibility in the activities of integrated energy entities. This work includes the performance of a budgetary analysis of the national leading company, in terms of expenses associated with corporate social responsibility (CSR). The article presents the analysis of source literature, as well as identifies stakeholder activities. The introduction includes an explanation of the concept of CSR, its global approach along with the justification for the need to implement the concept of CSR in the strategy of industry entities. The following were used, among others, to perform the research: elements of financial and non-financial reporting, i.e. reports of a vertically integrated energy company - Capital Group Polska Grupa Energetyczna SA, over the years 2013-2017. The data obtained from distributed sources were used. The company's activities in social and environmental directions were identified, and the stakeholder groups of these initiatives were determined. The main purpose of this article was to estimate the level of expenditure associated with CSR in the context of the company's general budget. The article emphasizes the role of the PGE Foundation as a recognizable point of company activity in the scope of CSR (the participation of individual group companies in financing the foundation was presented). The analysis of CSR expenditure included: the amount of taxes paid, costs of employee benefits and assets of the social services fund, and environmental costs. (original abstract)

Temat artykułu dotyczy rosnącego problemu wdrażania koncepcji społecznej odpowiedzialności w działaniach zintegrowanego podmiotu energetycznego. Praca ta obejmuje wykonanie analizy budżetowej wiodącej firmy krajowej pod względem wydatków związanych z odpowiedzialnością społeczną przedsiębiorstw (CSR). W artykule dokonano analizy literatury źródłowej oraz identyfikacji działań interesariuszy. Wprowadzenie zawiera wyjaśnienie koncepcji CSR, jej globalnego podejścia wraz z uzasadnieniem konieczności wdrożenia koncepcji CSR w strategii podmiotów branżowych. Do przeprowadzenia badania wykorzystano między innymi: elementy sprawozdawczości finansowej i niefinansowej, tj. raporty pionowo zintegrowanej spółki energetycznej - Grupy Kapitałowej Polska Grupa Energetyczna SA (GK PGE SA), w latach 2013-2017. Wykorzystano dane uzyskane ze źródeł rozproszonych. Zidentyfikowano działania firmy w kierunkach społecznych i środowiskowych, określono grupy interesariuszy tych inicjatyw oraz zakres dobrych praktyk dla nich. Głównym celem tego artykułu było oszacowanie poziomu wydatków związanych z CSR w kontekście budżetu ogólnego firmy. W artykule podkreślono rolę Fundacji PGE jako rozpoznawalnego punktu działalności firmy w zakresie CSR (zaprezentowano udział poszczególnych firm grupy w finansowaniu fundacji). W przeprowadzonej analizie wydatków CSR uwzględniono między innymi: wysokość płaconych podatków, koszty świadczeń pracowniczych i aktywów funduszu usług społecznych oraz koszty środowiskowe. (abstrakt oryginalny)

Słowa kluczowe

EN

Corporate Social Responsibility (CSR); Budget expenditures; Energy distribution companies; Environmental costs

PL

Społeczna odpowiedzialność biznesu; Wydatki budżetowe; Przedsiębiorstwo energetyczne; Koszty środowiskowe

• Czasopismo: Polityka Energetyczna
• Rocznik: 2020
• Tom: 23
• Numer: z. 2
• Strony: 37--56

Twórcy

autor

Justyna Woźniak

• Wrocław University of Science and Technology, Poland

autor

Justyna Szewczak

• Wrocław University of Science and Technology, Poland

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Identyfikatory

DOI

10.33223/epj/122574