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CSR in Poland: Institutional Context, Legal Framework and Voluntary Initiatives

Author

Listed:
  • Joanna Dyczkowska

    (Wroclaw University of Economics, Poland)

  • Joanna Krasodomska

    (Cracow University of Economics, Poland)

  • Jan Michalak

    (Lodz University, Poland)

Abstract

The paper explores the level of CSR development in Poland and focuses on the roles of stakeholders actively involved in fostering the CSR concept in the country. The stakeholders include: (1) regulators (Ministry of Finance, Ministry of Economy, the Warsaw Stock Exchange and Polish Accounting Standards Committee); (2) NGOs (Responsible Business Forum and CSR Info); (3) media (Gazeta Prawna, Forbes, Manager magazine and Polityka journals); (4) business organizations (mainly subsidiaries of multinational companies and large enterprises partially state-owned) and (5) the Big 4 audit firms (Deloitte, KPMG, PwC). In order to delineate their efforts as regards promotion of CSR activities we use institutional-stakeholder approach. In the paper we characterize the social and political legacy of Poland – the country that has been changing its socioeconomic system for the last 25 years. We also scrutinize Polish accounting regulations and guidelines, which have built a legal framework for CSR disclosures. Our study also draws attention to the role of the Stock Exchange, the Ministry of Economy, and the Polish Agency of Entrepreneurship Development in promoting CSR-related actions. In order to explain media involvement we analyze the criteria of CSR rankings and awards and results of the companies. Finally, we outline the activities undertaken by NGOs in Poland and summarize research projects conducted by audit firms. The results of our study suggest that Polish business organizations still face many challenges in terms of CSR implementation. The main problems derive from misperception of CSR concept and unclear impacts of CSR adoption on business. A notable finding which emerged is that CSR evolution in Poland is in progress which calls for a need for further educational and promotional initiatives directed particularly at SMEs.

Suggested Citation

  • 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.
    • Handle: RePEc:ami:journl:v:15:y:2016:i:2:p:206-254
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    References listed on IDEAS

    as
    1. Samuel O. Idowu & René Schmidpeter, 2015. "Corporate Social Responsibility in Europe: An Introduction," CSR, Sustainability, Ethics & Governance, in: Samuel O. Idowu & René Schmidpeter & Matthias S. Fifka (ed.), Corporate Social Responsibility in Europe, edition 127, pages 1-14, Springer.
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    Citations

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    Cited by:

    1. Doś Anna, 2017. "The Effect of Foreign Equity Ownership on Corporate Social Responsibility: Empirical Evidence from Poland," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 13(3), pages 66-75, September.
    2. 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.
    3. Justyna Fijałkowska & Beata Zyznarska-Dworczak & Przemysław Garsztka, 2018. "Corporate Social-Environmental Performance versus Financial Performance of Banks in Central and Eastern European Countries," Sustainability, MDPI, vol. 10(3), pages 1-22, 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. 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.
    6. Łukasz Matuszak & Ewa Różańska, 2017. "CSR Disclosure in Polish-Listed Companies in the Light of Directive 2014/95/EU Requirements: Empirical Evidence," Sustainability, MDPI, vol. 9(12), pages 1-18, December.

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    More about this item

    Keywords

    CSR; institutional context; legal framework; Poland; stakeholders;
    All these keywords.

    JEL classification:

    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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