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Czynniki społecznej odpowiedzialności przedsiębiorstw - ujęcie systemowe

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Badanie czynników CSR w ramach podejścia multidyscyplinarnego wymaga zorganizowania ram koncepcyjnych poprzez teoretyzowanie jakościowe. Jego przeprowadzenie jest motywowane dążeniem do uzyskania sieci powiązanych ze sobą pojęć, pomiędzy którymi zachodzi wielostronna komunikacja i które wspólnie zapewniają kompleksowe zrozumienie zjawiska. Na tak skonstruowanym podłożu jest możliwa synteza metateoretyczna poszerzająca rozumienie badanego zjawiska ponad wkład, jaki wnoszą odrębnie poszczególne dyscypliny. Nowe rozumienie wpływa na nadawanie znaczenia danym i walidację koncepcji teoretycznej. Dlatego cel główny pracy zdekomponowano na cele szczegółowe obejmujące cele teoriopoznawcze i cele aplikacyjne. Cele teoriopoznawcze są następujące: 1. Prezentacja teoretycznych podstaw koncepcji społecznej odpowiedzialności przedsiębiorstwa i jej ewolucji. 2. Teoretyczna identyfikacja czynników CSR w nurtach metodologicznych: ekonomii neoklasycznej, ekonomii instytucjonalnej i ekonomii behawioralnej. 3. Wypracowanie ontologicznych, epistemologicznych i metodologicznych założeń dla systemowego podejścia modelowego w identyfikacji czynników społecznej odpowiedzialności przedsiębiorstw. Cele aplikacyjne to: 1. Praktyczna weryfikacja wyróżnionych czynników społecznej odpowiedzialności przedsiębiorstw w układzie trzech poziomów: instytucjonalnego, organizacyjnego i indywidualnego. 2. Empiryczna weryfikacja interakcji występujących między czynnikami CSR. Dla osiągnięcia celów aplikacyjnych przeprowadzono badania na grupie przedsiębiorstw niefinansowych notowanych na Giełdzie Papierów Wartościowych w Warszawie. Przyjęto tezę główną pracy głoszącą, że wśród czynników społecznej odpowiedzialności przedsiębiorstw występują powiązane czynniki o charakterze instytucjonalnym, organizacyjnym i indywidualnym. Postawiono również następujące tezy szczegółowe: 1. Identyfikacja i ocena czynników CSR wymaga podejścia systemowego. 2. Zastosowanie założeń ekonomii neoklasycznej w badaniu czynników społecznej odpowiedzialności wiąże się ze znaczną redukcją znaczenia CSR i zawężeniem katalogu dopuszczalnych czynników CSR. 3. Założenia ekonomii instytucjonalnej i behawioralnej pozwalają na badanie czynników CSR spójne z pojemnością znaczeniową koncepcji CSR i na rozpoznanie nowych czynników CSR. 4. Z pozycji metateoretycznej jako zintegrowane podłoże badania czynników instytucjonalnych, organizacyjnych i indywidualnych CSR należy uznać paradygmat interpretatywny. Na podstawie wniosków wyciągniętych z dokonanego przeglądu literatury i wstępnej oceny praktyki gospodarczej sformułowano następujące hipotezy badawcze: Hipoteza 1: Na płaszczyźnie instytucjonalnej istotnym czynnikiem CSR jest sektor i liczba zatrudnionych pracowników. Hipoteza 2: Na płaszczyźnie organizacyjnej istotnym czynnikiem CSR jest wielkość i struktura zasobów przedsiębiorstwa, efektywność ich wykorzystania oraz struktura ich finansowania. Hipoteza 3: Na poziomie indywidualnym istotnym czynnikiem CSR jest profil demograficzny i profil edukacyjno-kognitywny menedżera. Hipoteza 4: Pomiędzy instytucjonalnymi, organizacyjnymi i indywidulanymi czynnikami CSR występują interakcje uzasadniające konieczność systemowego podejścia do analizy czynników CSR. (fragment tekstu)
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  • Uniwersytet Ekonomiczny w Katowicach
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