Environmental responsibility of corporate management in the Visegrad region – comparative study of the Czech Republic, Poland and Slovakia
PDF (Angielski)

Słowa kluczowe

CSR
Visegrad region
environmentally-oriented activities
Poland, Slovakia and Czech Republic
comparative study

Jak cytować

Kozáková, J., Skýpalová , R., & Pieńkowski, D. (2024). Environmental responsibility of corporate management in the Visegrad region – comparative study of the Czech Republic, Poland and Slovakia . Czasopismo "Economics and Environment", 87(4), 692, 1-25. https://doi.org/10.34659/eis.2023.87.4.692

Abstrakt

The article presents a comprehensive investigation into the prioritisation of environment-oriented Corporate Social Responsibility (CSR) activities among companies within the Visegrad region, encompassing the Czech Republic, Poland and Slovakia. An online questionnaire featuring Likert scale questions was used to collect data from November 2022 to June 2023 on the emphasis placed on 11 distinct environment-oriented CSR activities. Analytical methods covered descriptive and inferential analyses. The study contributes original insights by focusing on the Visegrad region's corporate engagement in environmental CSR activities. The findings reveal significant disparities between countries, particularly in the domains of eco-friendly transportation solutions and investments in green technologies for environmental progress. Statistically significant differences were observed between the Czech Republic and Poland, as well as between Poland and Slovakia, there by shedding light on the diverse CSR orientations and priorities within this geographic context. These findings underscore the importance of tailored CSR strategies within the Visegrad region's corporate landscape to address environmental challenges effectively.

PDF (Angielski)

Bibliografia

Acharya, A. S., Prakash, A., Saxena, P., & Nigam, A. (2013). Sampling: Why and how of it. Indian Journal of Medical Specialties, 4(2), 330-333. https://doi.org/10.7713/ijms.2013.0032

Ahmad, S. (2015). Green human resource management: Policies and practices. Cogent Business & Management, 2(1), 1030817. https://doi.org/10.1080/23311975.2015.1030817

Alliance for Corporate Transparency. (2020). 2019 Research Report: An analysis of the sustainability reports of 1000 companies pursuant to the EU Non-Financial Reporting Directive. https://www.eciia.eu/wp-content/uploads/2022/03/2019_Research_Report-_Alliance_for_Corporate_Transparency-7d9802a0c18c9f13017d686481bd2d6c6886fea6d9e9c7a5c3cfafea8a48b1c7.pdf

Alliance for Corporate Transparency. (2023a). EUKI Database 2019. Alliance for Corporate Transparency. https://www.allianceforcorporatetransparency.org/database/2019.html#s_A

Alliance for Corporate Transparency. (2023b). EUKI Database 2020. Alliance for Corporate Transparency. https://www.allianceforcorporatetransparency.org/database/2020.html#s_A

Andriof, J., Waddock, S., Husted, B., & Rahman, S. S. (2017). Unfolding stakeholder thinking: Theory, responsibility and engagement. London: Routledge.

Barua, A. (2013). Methods for decision-making in survey questionnaires based on Likert scale. Journal of Asian Scientific Research, 3(1), 35-38.

Basil, D., Runte, M., Basil, M., & Usher, J. (2011). Company support for employee volunteerism: Does size matter. Journal of Business Research, 64(1), 61-66. https://doi.org/10.1016/j.jbusres.2009.10.002

Bauman, C. W., & Skitka, L. J. (2012). Corporate social responsibility as a source of employee satisfaction. Research in Organisational Behavior, 32, 63-86. https://doi.org/10.1016/j.riob.2012.11.002

Berger‐Walliser, G., & Scott, I. (2018). Redefining corporate social responsibility in an era of globalization and regulatory hardening. American Business Law Journal, 55(1), 167-218. https://doi.org/10.1111/ablj.12119

Bielski, S., Marks-Bielska, R., Zielińska-Chmielewska, A., Romaneckas, K., & Šarauskis, E. (2021). Importance of agriculture in creating energy security—A case study of Poland. Energies, 14(9), 2465. https://doi.org/10.3390/en14092465

Boubaker, S., Cellier, A., Manita, R., & Saeed, A. (2020). Does corporate social responsibility reduce financial distress risk? Economic Modelling, 91, 835-851. https://doi.org/10.1016/j.econmod.2020.05.012

Brin, P. V., & Nehme, M. N. (2019). Corporate social responsibility: analysis of theories and models. EUREKA: Social and Humanities, (5), 22-30. https://doi.org/10.21303/2504-5571.2019.001007

Brown, J. D. (2002). The Cronbach alpha reliability estimate. JALT Testing & Evaluation SIG Newsletter, 6(1), 17-18.

Chang, T. Z. D., & Vowles, N. (2013). Strategies for improving data reliability for online surveys: A case study. International Journal of Electronic Commerce Studies, 4(1), 121-130. https://dx.doi.org/10.7903/ijecs.1121

Chen, Ch.-H. (2011). The major components of corporate social responsibility. Journal of Global Responsibility, 2(1), 85-99. https://doi.org/10.1108/20412561111128546

Chen, Y., & Jin, S. (2023). Corporate Social Responsibility and Green Technology Innovation: The Moderating Role of Stakeholders. Sustainability, 15(10), 8164. https://doi.org/10.3390/su15108164

Choudhury, T., Kamran, M., Djajadiketra, H. G., & Sarker, T. (2021). Can banks sustain the growth in renewable energy supply? An international evidence. The European Journal of Development Research, 35, 20-50. https://doi.org/10.1057/s41287-021-00492-z

Dahlsrud, A. (2008). How corporate social responsibility is defined: an analysis of 37 definitions. Corporate social responsibility and environmental management, 15(1), 1-13. https://doi.org/10.1002/csr.132

Directive (EU) 2014/95 of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups, Pub. L. No. 32014L0095, 330 OJ L (2014). https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014L0095

Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting, Pub. L. No. 32022L2464, 322 OJ L (2022). https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022L2464

El-Kassar, A. N., & Singh, S. K. (2019). Green innovation and organizational performance: The influence of big data and the moderating role of management commitment and HR practices. Technological Forecasting and Social Change, 144, 483-498. https://doi.org/10.1016/j.techfore.2017.12.016

Epstein, M. J., & Buhovac, A. R. (2014). Making sustainability work: Best practices in managing and measuring corporate social, environmental, and economic impacts. San Fancisco: Berrett-Koehler Publishers.

European Commission. (2023, January 27). SME Performance Review. https://single-market-economy.ec.europa.eu/smes/sme-strategy/sme-performance-review_en

Eurostat. (2023, August 17). Database. http://ec.europa.eu/eurostat/data/database

Fallah Shayan, N., Mohabbati-Kalejahi, N., Alavi, S., & Zahed, M. A. (2022). Sustainable development goals (SDGs) as a framework for corporate social responsibility (CSR). Sustainability, 14(3), 1222. https://doi.org/10.3390/su14031222

Frank Bold. (2020). 2020 Research Report: An analysis of the climate-related disclosures of 300 companies from Central, Eastern and Southern Europe pursuant to the EU Non-Financial Reporting Directive. https://frankbold.org/sites/default/files/publikace/research_report_euki_2020.pdf

Freudenreich, B., Lüdeke-Freund, F., & Schaltegger, S. (2020). A stakeholder theory perspective on business models: Value creation for sustainability. Journal of Business Ethics, 166, 3-18. https://doi.org/10.1007/s10551-019-04112-z

Gallardo-Vázquez, D., & Sanchez-Hernandez, M. I. (2014). Measuring Corporate Social Responsibility for competitive success at a regional level. Journal of Cleaner Production, 72, 14-22. https://doi.org/10.1016/j.jclepro.2014.02.051

Gasiorowski-Denis, E. (2016). ISO 26000 in the post-2015 development agenda. ISO Focus, 114, 27-30. https://www.iso.org/files/live/sites/isoorg/files/archive/Ref2037/isofocus_114.pdf

Gatti, L., Vishwanath, B., Seele, P., & Cottier, B. (2019). Are we moving beyond voluntary CSR? Exploring theoretical and managerial implications of mandatory CSR resulting from the new Indian companies act. Journal of Business Ethics, 160, 961-972. https://doi.org/10.1007/s10551-018-3783-8

Gazzola, P., & Mella, P. (2012). Corporate Performance and Corporate Social Responsibility (CSR). A necessary choice? Economia Aziendale, (3), 1-22. https://doi.org/10.13132/2038-5498/2006.3.1-22

Global Footprint Network. (2023, August 17). Ecological Footprint. http://www.footprintnetwork.org/our-work/ecological-footprint/

Gond, J. P., Igalens, J., Swaen, V., & El Akremi, A. (2012). The Human Resources Contribution to Responsible Leadership: An Exploration of the CSR–HR interface. Journal of Business Ethics, 98(1), 115-132. https://doi.org/10.1007/s10551-011-1028-1

Hąbek, P. (2019). Development of corporate social responsibility in Visegrad group countries. Scientific Papers of Silesian University of Technology. Organization and Management Series, 138, 71-82. https://yadda.icm.edu.pl/baztech/element/bwmeta1.element.baztech-2be69005-1e71-4e46-ba34-9bf9d1bbbf20

Hamann, R. (2003). Mining companies' role in sustainable development: The 'why' and 'how' of corporate social responsibility from a business perspective. Development Southern Africa, 20(2), 237-254. https://doi.org/10.1080/03768350302957

Hiswåls, A. S., Hamrin, C. W., Vidman, Å., & Macassa, G. (2020). Corporate Social Responsibility and External Stakeholders’ Health and Wellbeing: A Viewpoint. Journal of Public Health Research, 9(1), 27-30. https://doi.org/10.4081/jphr.2020.1742

International Organization for Standardization. (2018). Discovering ISO 26000—Guidance on social responsibility (ISO Standard No. 26000:2010). https://www.iso.org/files/live/sites/isoorg/files/store/en/PUB100258.pdf

International Organization for Standardization. (2019). ISO 26000 and OECD Guidelines—Practical overview of the linkages (ISO Standard No. 26000:2010). https://www.iso.org/files/live/sites/isoorg/files/store/en/PUB100418.pdf

Khan, S. A. R. (2019). The nexus between carbon emissions, poverty, economic growth, and logistics operations-empirical evidence from southeast Asian countries. Environmental Science and Pollution Research, 26(13), 13210-13220. https://doi.org/10.1007/s11356-019-04829-4

Kim, Y. J., Kim, W. G., Choi, H. M., & Phetvaroon, K. (2019). The effect of green human resource management on hotel employees’ eco-friendly behavior and environmental performance. International Journal of Hospitality Management, 76, 83-93. https://doi.org/10.1016/j.ijhm.2018.04.007

Kruskal, W. H., & Wallis, W. A. (1952). Use of Ranks in One-Criterion Variance Analysis. Journal of the American Statistical Association, 47(260), 583-621. https://doi.org/10.1080/01621459.1952.10483441

Krzysztofik, M., Fleury, M., During, N., & Scheepens, W. (2021). ESG Reporting Guidelines. Guide for issuers. https://www.gpw.pl/pub/GPW/ESG/ESG_Reporting_Guidelines.pdf

Księżak, P., & Fischbach, B. (2017). Triple bottom line: The pillars of CSR. Journal of Corporate Responsibility and Leadership, 4(3), 95-110. https://doi.org/10.12775/JCRL.2017.018

Kumar, N. (2019). Corporate Social Responsibility: An analysis of impact and challenges in India. International Journal of Social Sciences Management and Entrepreneurship, 3(2).

Lee, S., & Lee, D. K. (2018). What is the proper way to apply the multiple comparison test? Korean Journal of Anesthesiology, 71(5), 353-360. https://doi.org/10.4097/kja.d.18.00242.e1

Leong, F. T. L., & Austin, J. T. (2006). The psychology research handbook: A guide for graduate students and research assistants. London: SAGE Publications.

Lin, C. H., Yang, H. L., & Liou, D. Y. (2009). The impact of corporate social responsibility on financial performance: Evidence from business in Taiwan. Technology in Society, 31(1), 56-63. https://doi.org/10.1016/j.techsoc.2008.10.004

Lombardi, R., Manfredi, S., Cuozzo, B., & Palmaccio, M. (2020). The profitable relationship among corporate social responsibility and human resource management: A new sustainable key factor. Corporate Social Responsibility and Environmental Management, 27(6), 2657-2667. https://doi.org/10.1002/csr.1990

Majid, I. A., & Koe, W. L. (2012). Sustainable entrepreneurship (SE): A revised model based on triple bottom line (TBL). International Journal of Academic Research in Business and Social Sciences, 2(6), 293.

Malmqvist, J., Hellberg, K., Möllås, G., Rose, R., & Shevlin, M. (2019). Conducting the Pilot Study: A neglected part of the research process? Methodological findings supporting the importance of piloting in qualitative research studies. International Journal of Qualitative Methods, 18. https://doi.org/10.1177/1609406919878341

Marín, L., Rubio, A., & de Maya, S. R. (2012). Competitiveness as a strategic outcome of corporate social responsibility. Corporate Social Responsibility and Environmental Management, 19(6), 364-376. https://doi.org/10.1002/csr.1288

Mena, S., de Leede, M., Baumann, D., Black, N., Lindeman, S., & McShane, L. (2010). Advancing the Business and Human Rights Agenda: Dialogue, empowerment, and constructive engagement. Journal of Business Ethics, 93, 161-188. https://doi.org/10.1007/s10551-009-0188-8

Ministry of Industry and Trade. (2021). Obnovitelné zdroje energie v roce 2021. https://www.mpo.cz/assets/cz/energetika/statistika/obnovitelne-zdroje-energie/2022/11/Obnovitelne-zdroje-energie-2021.pdf

Musova, Z., Musa, H., & Ludhova, L. (2018). Environmentally Responsible Purchasing in Slovakia. Economics & Sociology, 11(4), 289.

Nguyen, T. L. P., Nguyen, T. T. H., & Ključnikov, A. (2023). The influence of socially responsible human resource management on green behaviours in the aviation industry. Journal of Competitiveness, 15(2). https://doi.org /10.7441/joc.2023.02.10

Nič, M. (2016). The Visegrad Group in the Eu: 2016 as a Turning-point? European View, 15(2), 281-290. https://doi.org/10.1007/s12290-016-0422-6

Nidumolu, R., Prahalad, C. K., & Rangaswami, M. R. (2009). Why sustainability is now the key driver of innovation. Harvard Business Review, 87(9), 56-64.

Nisar, Q. A., Akbar, A., Naz, S., Haider, S. A., Poulova, P., & Hai, M. A. (2022). Greening the workforce: A strategic way to spur the environmental performance in the hotel industry. Frontiers in Environmental Science, 10, 110. https://doi.org/10.3389/fenvs.2022.841205

Pour, B. S., Nazari, K., & Emami, M. (2014). Corporate social responsibility: A literature review. African Journal of Business Management, 8(7), 228-234. https://doi.org/10.5897/AJBM12.106

Przytuła, S., Formánková, S., Ubrežiová, I., & Dunay, A. (2019). Corporate Social Responsibility in Visegrad Countries (Poland, Czech Republic, Slovakia, Hungary) Overall Landscape. In A. Długopolska-Mikonowicz, S. Przytuła & C. Stehr (Eds.), Corporate Social Responsibility in Poland: Strategies, Opportunities and Challenges (pp. 325-352). Cham: Springer. https://link.springer.com/chapter/10.1007/978-3-030-00440-8_20

Raco, M. (2005). Sustainable development, Rolled‐out Neoliberalism and Sustainable Communities. Antipode, 37(2), 324-347. https://doi.org/10.1111/j.0066-4812.2005.00495.x

Regmi, P. R., Waithaka, E., Paudyal, A., Simkhada, P., & van Teijlingen, E. (2016). Guide to the design and application of online questionnaire surveys. Nepal Journal of Epidemiology, 6(4), 640. https://doi.org/10.3126/nje.v6i4.17258

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088, Pub. L. No. 32020R0852, 198 OJ L (2020). https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32020R0852

Roberson, M. T., & Sundstrom, E. (1990). Questionnaire design, return rates, and response favorableness in an employee attitude questionnaire. Journal of Applied Psychology, 75(3), 354-357. https://doi.org/10.1037/0021-9010.75.3.354

Roopa, S., & Rani, M. S. (2012). Questionnaire designing for a Survey. Journal of Indian Orthodontic Society, 46(4_suppl1), 273-277.

Rozsa, Z., Tupa, M., Belas, J., Metzker, Z., & Suler, P. (2022). CSR: conception and its prospective implementation in the smes business of Visegrad countries. Transformations in Business & Economics, 21(1), 274-289.

Shapiro, S. S., & Francia, R. S. (1972). An approximate analysis of variance test for normality. Journal of the American statistical Association, 67(337), 215-216.

Sharma, H. B., Vanapalli, K. R., Samal, B., Cheela, V. S., Dubey, B. K., & Bhattacharya, J. (2021). Circular economy approach in solid waste management system to achieve UN-SDGs: Solutions for post-COVID recovery. Science of The Total Environment, 800, 149605. https://doi.org/10.1016/j.scitotenv.2021.149605

Skrzypek, A. (2015). CSR jako element strategii organizacji. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 378, 191-205. https://doi.org/10.15611/pn.2015.378.15 (in Polish).

Suresh, K. P. (2011). An overview of randomization techniques: an unbiased assessment of outcome in clinical research. Journal of Human Reproductive Sciences, 4(1), 8.

Tangngisalu, J., Mappamiring, M., Andayani, W., Yusuf, M., & Putra, A. H. P. K. (2020). CSR and Firm Reputation from Employee Perspective. The Journal of Asian Finance, Economics and Business, 7(10), 171-182. https://doi.org/10.13106/jafeb.2020.vol7.no10.171

Thabrew, L., Perrone, D., Ewing, A., Abkowitz, M., & Hornberger, G. (2018). Using triple bottom line metrics and multi-criteria methodology in corporate settings. Journal of Environmental Planning and Management, 61(1), 49-63. https://doi.org/10.1080/09640568.2017.1289900

Van Teijlingen, E., & Hundley, V. (2010). The importance of pilot studies. Social Research Update, 35(4), 49-59. https://doi.org/10.7748/ns2002.06.16.40.33.c3214

Varyash, I., Mikhaylov, A., Moiseev, N., & Aleshin, K. (2020). Triple bottom line and corporate social responsibility performance indicators for Russian companies. Entrepreneurship and Sustainability Issues, 8(1), 313-329. https://doi.org/10.9770/jesi.2020.8.1(22)

Walton, S. V., Handfield, R. B., & Melnyk, S. A. (1998). The green supply chain: integrating suppliers into environmental management processes. International Journal of Purchasing and Materials Management, 34(1), 2-11. https://doi.org/10.1111/j.1745-493X.1998.tb00042.x

Wang, H., Tong, L., Takeuchi, R., & George, G. (2016). Corporate social responsibility: An overview and new research directions: Thematic issue on corporate social responsibility. Academy of Management Journal, 59(2), 534-544. https://doi.org/10.5465/amj.2016.5001

Watson, G. S., & Durbin, J. (1951). Exact Tests of Serial Correlation using Noncircular Statistics. The Annals of Mathematical Statistics, 22(4), 446-451. https://doi.org/10.1214/aoms/1177729592

Wicki, S., & Hansen, E. G. (2019). Green technology innovation: Anatomy of exploration processes from a learning perspective. Business Strategy and the Environment, 28(6), 970-988. https://doi.org/10.1002/bse.2295

Wood, R. T., Griffiths, M. D., & Eatough, V. (2004). Online data collection from video game players: Methodological issues. Cyber Psychology & Behavior, 7(5), 511-518. https://doi.org/10.1089/cpb.2004.7.511

Creative Commons License

Utwór dostępny jest na licencji Creative Commons Uznanie autorstwa – Na tych samych warunkach 4.0 Miedzynarodowe.

Prawa autorskie (c) 2024 Czasopismo "Economics and Environment"

Downloads

Download data is not yet available.