CSR - Corporate Social Responsibility

• Autorzy: Nikolina Markota Vukić
• Języki publikacji: EN

Abstrakty

EN

Corporate social responsibility is a term whose importance and implementation increases as the environment in which a company operates becomes more unstable for profit maximization. Companies have rational economic factors, reasons or motives for CSR integration. However, external pressure from stakeholders, media, governmental and non-governmental organizations or institutional framework make companies focus on more responsible and transparent business. As an extension or a shift of the CSR, Visser and Kymal (2015) framed a concept of Integrated Value Creation (IVC) that business understands for turning the proliferation of societal aspirations and stakeholder expectations into a credible corporate response, without undermining the viability of the business. As societal aspirations and stakeholder expectations include numerous global guidelines, codes and standards covering the social, ethical and environmental responsibilities of business, corporate reporting is a tool for communication between company and its stakeholders in order to increase transparency and extend CSR. This Subchapter addresses CSR, the reasons why companies are integrating CSR, the benefits and tools in use for achieving a corporate sustainability. (original abstract)

Słowa kluczowe

EN

Corporate Social Responsibility (CSR); Value creation; Non-financial reporting; Reporting; Corporation

PL

Społeczna odpowiedzialność biznesu; Tworzenie wartości; Sprawozdawczość niefinansowa; Sprawozdawczość; Korporacje

• Czasopismo: Scientific Publications / University of Economics in Katowice
• Rocznik: 2022
• Tom: Economics of Sustainability
• Strony: 479--492

Twórcy

autor

Nikolina Markota Vukić

• The Croatian Institute for CSR (IDOP)

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