IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v11y2019i6p1736-d216261.html
   My bibliography  Save this article

CSR Maturity in Polish Listed Companies: A Qualitative Diagnosis Based on a Progression Model

Author

Listed:
  • Anna Witek-Crabb

    (Department of Strategic Management, Wroclaw University of Economics, 53-345 Wroclaw, Poland)

Abstract

Transformation from a centrally planned economy to a market economy in 1989 created new challenges for the enterprises in Poland. Free market brought economic liberty, but also the need to take responsibility for the business’ impact on the environment. The last 20 years have brought intensive development of Corporate Social Responsibility (CSR) in Polish conditions: The institutional context supporting CSR has improved and so did the implementation of the CSR by the business. Intensive growth of CSR practices demands a reflection on the effectiveness of the implementation. This study’s contribution is a comprehensive diagnosis of CSR maturity of the enterprises in Poland using a conceptual CSR maturity model. The model is comprised of three perspectives: CSR process maturity, CSR formal maturity and CSR developmental maturity. CSR practices of 93 listed companies from nine industries were studied in 2016–2017. A qualitative content analysis of the enterprises websites was used as the method of study. The main finding was that the level of CSR practices of the enterprises in Poland is still rather low. Forty-seven percent of the enterprises implement incidental CSR, 30% tactical CSR and 23% apply strategic CSR. CSR maturity level is company size- and industry-dependent.

Suggested Citation

  • Anna Witek-Crabb, 2019. "CSR Maturity in Polish Listed Companies: A Qualitative Diagnosis Based on a Progression Model," Sustainability, MDPI, vol. 11(6), pages 1-28, March.
    • Handle: RePEc:gam:jsusta:v:11:y:2019:i:6:p:1736-:d:216261
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/11/6/1736/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/11/6/1736/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Minna Halme & Juha Laurila, 2009. "Philanthropy, Integration or Innovation? Exploring the Financial and Societal Outcomes of Different Types of Corporate Responsibility," Journal of Business Ethics, Springer, vol. 84(3), pages 325-339, February.
    2. Pactwa, Katarzyna & Woźniak, Justyna, 2017. "Environmental reporting policy of the mining industry leaders in Poland," Resources Policy, Elsevier, vol. 53(C), pages 201-207.
    3. Justyna Dyduch & Joanna Krasodomska, 2017. "Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies," Sustainability, MDPI, vol. 9(11), pages 1-24, October.
    4. Elżbieta Izabela Szczepankiewicz & Przemysław Mućko, 2016. "CSR Reporting Practices of Polish Energy and Mining Companies," Sustainability, MDPI, vol. 8(2), pages 1-17, January.
    5. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
    6. Alan Muller & Ans Kolk, 2010. "Extrinsic and Intrinsic Drivers of Corporate Social Performance: Evidence from Foreign and Domestic Firms in Mexico," Journal of Management Studies, Wiley Blackwell, vol. 47(1), pages 1-26, January.
    7. Justyna Fijałkowska & Małgorzata Macuda, 2019. "CSR Reporting Practices in Poland," CSR, Sustainability, Ethics & Governance, in: Aneta Długopolska-Mikonowicz & Sylwia Przytuła & Christopher Stehr (ed.), Corporate Social Responsibility in Poland, pages 195-212, Springer.
    8. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    9. Anna Witek-Crabb, 2019. "CSR Versus Business Financial Sustainability of Polish Enterprises," CSR, Sustainability, Ethics & Governance, in: Aneta Długopolska-Mikonowicz & Sylwia Przytuła & Christopher Stehr (ed.), Corporate Social Responsibility in Poland, pages 43-58, Springer.
    10. Milanovic, Branko, 1993. "Social costs of the transition to capitalism : Poland, 1990-91," Policy Research Working Paper Series 1165, The World Bank.
    11. Rupert J. Baumgartner & Daniela Ebner, 2010. "Corporate sustainability strategies: sustainability profiles and maturity levels," Sustainable Development, John Wiley & Sons, Ltd., vol. 18(2), pages 76-89.
    12. Philippe Woot, 2005. "Should Prometheus Be Bound?," Palgrave Macmillan Books, Palgrave Macmillan, number 978-0-230-50206-2.
    13. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    14. Wirth, Herbert & Kulczycka, Joanna & Hausner, Jerzy & Koński, Maciej, 2016. "Corporate Social Responsibility: Communication about social and environmental disclosure by large and small copper mining companies," Resources Policy, Elsevier, vol. 49(C), pages 53-60.
    15. John M. Stevens & H. Kevin Steensma & David A. Harrison & Philip L. Cochran, 2005. "Symbolic or substantive document? The influence of ethics codes on financial executives' decisions," Strategic Management Journal, Wiley Blackwell, vol. 26(2), pages 181-195, February.
    16. Sandra A. Waddock & Samuel B. Graves, 1997. "The Corporate Social Performance–Financial Performance Link," Strategic Management Journal, Wiley Blackwell, vol. 18(4), pages 303-319, April.
    17. Linnenluecke, Martina K. & Griffiths, Andrew, 2010. "Corporate sustainability and organizational culture," Journal of World Business, Elsevier, vol. 45(4), pages 357-366, October.
    18. Gary K Meek & Clare B Roberts & Sidney J Gray, 1995. "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(3), pages 555-572, September.
    19. Rouf, Md. Abdur, 2011. "The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(3), pages 1-19, July.
    20. Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
    21. F. Maon & A. Lindgreen & V. Swaen, 2010. "Organizational Stages and Cultural Phases: A Critical Review and a Consolidative Model of Corporate Social Responsibility Development," Post-Print halshs-00585660, HAL.
    22. Torbjörn Tagesson & Veronica Blank & Pernilla Broberg & Sven‐Olof Collin, 2009. "What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(6), pages 352-364, November.
    23. Anna Witek-Crabb, 2016. "Maturity Of Strategic Management In Organizations," Oeconomia Copernicana, Institute of Economic Research, vol. 7(4), pages 669-682, December.
    24. Xiaohua Yang & Cheryl Rivers, 2009. "Antecedents of CSR Practices in MNCs’ Subsidiaries: A Stakeholder and Institutional Perspective," Journal of Business Ethics, Springer, vol. 86(2), pages 155-169, March.
    25. Jean-Pascal Gond & Assâad El Akremi & Valérie Swaen & Nishat Babu, 2017. "The psychological microfoundations of corporate social responsibility: A person-centric systematic review," Post-Print halshs-01698534, HAL.
    26. Pratima Bansal, 2003. "From Issues to Actions: The Importance of Individual Concerns and Organizational Values in Responding to Natural Environmental Issues," Organization Science, INFORMS, vol. 14(5), pages 510-527, October.
    27. Joanna Dyczkowska & Joanna Krasodomska & Jan Michalak, 2016. "CSR in Poland: Institutional Context, Legal Framework and Voluntary Initiatives," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(2), pages 206-254, June.
    28. Jordi Surroca & Josep A. Tribó & Sandra Waddock, 2010. "Corporate responsibility and financial performance: the role of intangible resources," Strategic Management Journal, Wiley Blackwell, vol. 31(5), pages 463-490, May.
    29. Amy J. Hillman & Gerald D. Keim, 2001. "Shareholder value, stakeholder management, and social issues: what's the bottom line?," Strategic Management Journal, Wiley Blackwell, vol. 22(2), pages 125-139, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Woźniak, Justyna, 2022. "Corporate vs. Corporate foundation as a support tool in the area of social responsibility strategy – Polish mining case," Resources Policy, Elsevier, vol. 77(C).
    2. Izabella Lecka & Janusz Gudowski & Tomasz Wołowiec, 2022. "CSR in Poland and the Implementation of Sustainable Development Goals in the Energy Sector during the COVID-19 Pandemic," Energies, MDPI, vol. 15(19), pages 1-25, September.
    3. Katarzyna Piwowar-Sulej & Magdalena Rojek-Nowosielska & Agnieszka Sokołowska-Durkalec & Urszula Markowska-Przybyła, 2022. "Maturity of CSR Implementation at the Organizational Level—From Literature Review to a Comprehensive Model," Sustainability, MDPI, vol. 14(24), pages 1-17, December.
    4. Iwona Zdonek & Anna Mularczyk & Grzegorz Polok, 2021. "The Idea of Corporate Social Responsibility in the Opinion of Future Managers—Comparative Research between Poland and Georgia," Sustainability, MDPI, vol. 13(13), pages 1-20, June.
    5. Eva Gorgenyi-Hegyes & Robert Jeyakumar Nathan & Maria Fekete-Farkas, 2021. "Workplace Health Promotion, Employee Wellbeing and Loyalty during Covid-19 Pandemic—Large Scale Empirical Evidence from Hungary," Economies, MDPI, vol. 9(2), pages 1-22, April.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Tolossa Fufa Gulema & Yadessa Tadesse Roba, 2021. "Internal and external determinants of corporate social responsibility practices in multinational enterprise subsidiaries in developing countries: evidence from Ethiopia," Future Business Journal, Springer, vol. 7(1), pages 1-19, December.
    2. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    3. Wójcik Piotr, 2018. "The business case for corporate social responsibility: A literature overview and integrative framework," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 26(1), pages 121-148, March.
    4. Justyna Dyduch & Joanna Krasodomska, 2017. "Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies," Sustainability, MDPI, vol. 9(11), pages 1-24, October.
    5. Aparna Bhatia & Megha Mahendru, 2020. "Is Institutional Environment the Only Force Behind Corporate Social Responsibility Disclosure? An Insight into Indian Companies," Indian Journal of Corporate Governance, , vol. 13(1), pages 34-62, June.
    6. Jean‐Pierre Imbrogiano & Elizabeth Nichols, 2021. "How to serve sustainability performance in businesses? An appetizing recipe to link practices to performance in business sustainability research," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1610-1622, May.
    7. Ladislao Luna Sotorrío & José Luis Fernández Sánchez, 2010. "Corporate social reporting for different audiences: the case of multinational corporations in Spain," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(5), pages 272-283, September.
    8. Danny Zhao‐Xiang Huang, 2022. "An integrated theory of the firm approach to environmental, social and governance performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1567-1598, April.
    9. Filippo Vitolla & Nicola Raimo & Michele Rubino & Antonello Garzoni, 2019. "How pressure from stakeholders affects integrated reporting quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1591-1606, November.
    10. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
    11. Yanica P. Dimitrova, 2020. "Corporate Social Responsibility and Innovation – the Meaningful Connection," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 89-108.
    12. María del Mar Miras‐Rodríguez & Amalia Carrasco‐Gallego & Bernabé Escobar‐Pérez, 2015. "Are Socially Responsible Behaviors Paid Off Equally? A Cross‐cultural Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(4), pages 237-256, July.
    13. Elena Platonova & Mehmet Asutay & Rob Dixon & Sabri Mohammad, 2018. "The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector," Journal of Business Ethics, Springer, vol. 151(2), pages 451-471, August.
    14. Megumi Suto & Hitoshi Takehara, 2020. "Corporate social responsibility intensity, management earnings forecast accuracy, and investor trust: Evidence from Japan," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 3047-3059, November.
    15. Bongani Munkuli & Renee Horne, 2018. "Financial Markets Value Reputation for Corporate Social Responsibility (CSR) – A Study of the South African Mining Sector," Africagrowth Agenda, Africagrowth Institute, vol. 15(2), pages 17-22.
    16. Cristian Carini & Nicola Comincioli & Laura Poddi & Sergio Vergalli, 2017. "Measure the Performance with the Market Value Added: Evidence from CSR Companies," Sustainability, MDPI, vol. 9(12), pages 1-19, November.
    17. He, Jingbin & Ma, Xinru, 2023. "Is corporate social responsibility engagement influenced by nearby firms? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 86(C).
    18. Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Rebolledo, Claudia, 2017. "Corporate social responsibility disclosure and market value: Family versus nonfamily firms," Journal of Business Research, Elsevier, vol. 77(C), pages 41-52.
    19. Dan Daugaard & Ashley Ding, 2022. "Global Drivers for ESG Performance: The Body of Knowledge," Sustainability, MDPI, vol. 14(4), pages 1-21, February.
    20. Claude Francoeur & Réal Labelle & Souha Balti & Saloua EL Bouzaidi, 2019. "To What Extent Do Gender Diverse Boards Enhance Corporate Social Performance?," Journal of Business Ethics, Springer, vol. 155(2), pages 343-357, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:11:y:2019:i:6:p:1736-:d:216261. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.