Corporate Social Responsibility and Sustainability: From Values to Impact

Description

The aim of this book is to present selected theoretical and practical aspects of corporate social responsibility and sustainability, with particular emphasis on the journey (transition) from values to impact. Values play an important role in business world and they shape the responsible approach of organizations. However, pressing and still unresolved challenges of the present day show evidently that there exist significant discrepancies between organizations’ declarations on values and their real impact. COVID-19 pandemic, Globalization 4.0, climate catastrophe and challenges emphasized by SDGs, constitute the new environment that contemporary organizations face. In effect business is part of the problem and a solution as well. It is necessary to quickly and effectively push for action taking into account the power of responsible business to co-create human live and environment. Both the theoretical considerations and the practice-based studies presented in this monograph make a significant contribution to the theory and practice of management. The book is an extension and enrichment of the existing knowledge in the field of socially responsible management in organizations. Corporate Social Responsibility and Sustainability will be of value to academics, researchers and advanced students in the fields of business and management, especially those interest in the intersection of management and CSR and sustainability, and those focusing the impact that business activities have on the environment. Cover Half Title Series Page Title Page Copyright Page Contents Figures Tables Editors Contributors Introduction Acknowledgments Reference Part I: CSR - the journey from values to impact 1. Integration of values with corporate social responsibility concept Introduction Materials and methods Results Discussion and conclusion Note References 2. Impact: Meaning, scope, and measurement methods Introduction Method Challenges with defining and measuring impact within CSR impact Corporate social performance Social impact Selected tools for impact measurement ESG impact GRI standards and B Impact Assessment GPM P5 Standard Conclusion Note References 3. Core values as a meaningful element of successful CSR practices - the example of Polish listed companies' reporting Introduction Non-financial reporting in EU and Poland The role of core values Methods Results Discussion References 4. Negative values and negative impact - selected manifestations of social irresponsibility of small enterprise Introduction Materials and methods Social irresponsibility of a small enterprise and its axiological perspective Manifestations of social irresponsibility of a small enterprise in the economic, legal, ethical, and philanthropic areas and related values - assumptions Research assumptions Characteristics of the research sample Results Discussion Notes References 5. Corporate social irresponsibility and moral values: A consumer perspective Introduction Materials and methods Results The care/harm foundation The fairness/cheating (and unfairness) foundation The loyalty/betrayal foundation The legality/illegality foundation The liberty/oppressiveness foundation Discussion Note References 6. The impact of doing bad on consumer (dis)trust in the company: The moderating role of moral values Introduction Materials Consumer trust Corporate social responsibility Corporate social (ir)responsibility (CSI) Hypotheses CSI and consumer trust in the company CSI and consumer distrust in the company Moderating effects of moral values Method Results Discussion Note References Part II: Values and impact in organizational performance 7. Management by values and socially responsible HRM as success factors in the time of the COVID-19 crisis Introduction Theoretical background: Relationships between management by values and socially responsible HRM Research methodology Findings from empirical research: Activities undertaken in the analyzed company during the COVID-19 crisis and their results Discussion Note References 8. The impact of managers' personal values and attitudes toward CSR on organization performance: A cross-cultural analysis Introduction Method Results Managers' personal values and the perception of ethical leadership The impact of managers' perception of ethical leadership and CSR on organization performance Discussion, managerial implications, and research limitations References 9. Value creation and the implementation of SDGs by SD/CSR leaders during the COVID-19 pandemic Introduction Methods Results The impact of companies ranked as SD/CSR leaders on implementing SD during the COVID-19 pandemic CSR leaders in Poland on SD in the pandemic era Discussion References 10. Safety and health at work as an important interest of employees from the perspective of corporate social responsibility Introduction Occupational safety and health as a value of a socially responsible organization-theoretical background Methods OSH as a category of employee interests and an area of CSR implementation in the light of empirical research results Conclusion Notes References 11. The scope of employee pro-environmental behaviors in the workplace Introduction The concept of employee pro-environmental behaviors in the workplace: Definitions and categorizations Employee pro-environmental behaviors Categorization of employee pro-environmental behaviors in the workplace Materials and methods Methods and procedure Participants Results Attitudes of employees toward pro-environmental behaviors in and outside the workplace Nature of employee pro-environmental behaviors in the workplace Types of employee pro-environmental behaviors in the workplace Discussion and conclusion Practical implications Limitations and future research directions References 12. The impact of Industry 4.0 implementation on the importance of CSR values Introduction Material and methods Results Discussion Conclusion References Part III: Communication and reporting of values and impact 13. The impact of the concept of human rights in business on CSR reporting Introduction Corporate social responsibility and CSR reporting Human rights in business Materials and methods Results Frameworks The Global Compact Principles OECD Guidelines for Multinational Enterprises (2011 edition) The Global Reporting Initiative (GRI) Standards ISO 26000 Standard SA8000 Standard The AA1000 Series of Standards Discussion References 14. From values to impact in social reporting: The effects of Non-financial Reporting Directive Introduction Materials and methods Strategic function of SR From voluntary to mandatory reporting Research design Results Discussion Note References 15. Material ESG data disclosure by WIG-ESG index companies as the factor influencing the value of reporting Introduction Materials and methods Results Discussion References 16. Communicating on ESG impacts: The case of the largest European construction industry companies Introduction Impact Importance of the construction industry and its role in the economy Negative impact of the construction industry Non-financial disclosure in the construction industry Materials and methods Results Conclusion Funding Notes References 17. The impact of green marketing on sustainable consumption behavior Introduction Theoretical background Materials and methods Results Discussion Conclusion References Part IV: Where are we heading? 18. Future perspectives of values and impact in the context of corporate social responsibility and sustainability Introduction Future perspectives and conclusions of values and impact in CSR concept References Index