The people are the company. This study aims to examine the structure of relationships between company culture, performance, corporate social responsibility (CSR), and reputation, as seen from the employee's perspective, to determine which company culture factors most influence CSR practice and, as a result, sustain a company's development and improve its performance. To accomplish this goal, we conducted a survey among employees of Polish construction companies regarding CSR practices in their organizations. We applied a structural equation model based on 539 individual cases. For a better understanding of the employee's perception of CSR practice, the model included control variables such as company size and position in the company.Our findings suggest that company reputation is a strong mediator of the CSR practice and company performance relationship, and the cultural dimension of long-term orientation has the greatest influence on CSR practice. The study advances the knowledge on the subject using a microlevel approach to stakeholders' engagement in CSR by exploring the personalized employee-centric view of organizational culture, CSR practice, and company reputation to sustain a company's development and improve its performance.

This study aims to compare employee perception of corporate social responsibility (CSR) practice incomes and outcomes in the construction industry in Poland and Germany. It proposes a model that examines the influence of stakeholder pressure, culture, and CSR practices on company brand performance, reputation, and employee identification. The findings suggest that the structure of relationships varies for project‐managed construction companies in a developed country such as Germany and a rapidly transformed Poland. The structural equation modeling method was adopted to analyze the differences between the structures of relationships using AMOS and Process software. The key finding reveals that stakeholder pressure can lead to consistent CSR‐oriented system in the business environment. This study was first conducted in 2018 and then replicated in 2019 to confirm the results with 1,674 cases. The novelty essence is the comparison of the Polish and German structure of CSR practice incomes and outcomes related to employee perception.

Many factors drive the construction industry's environmental influence. The stakeholder theory posits that stakeholder pressure is one of the most vital powers which determines CSR implementation and can provide organizations with the motivation to adopt corporate social responsibility (CSR) strategy. The embedding of CSR within a specific sociocultural context suggests the importance of cultural setting for CSR studies. Therefore, this study aims to determine how stakeholder pressure and culture influence CSR-practices in Poland. To accomplish the goal of the study a sample composed of 216 cases was examined using a structural equation modeling method. The findings suggest that stakeholder pressure is the most substantial influence power on CSR-practices within the construction industry in Poland.

LEGAL ACCESSIBILITY OF GIVNIG UP SELECTED OWN INCOME OF MUNICIPALITIESLocal-governmental fees, especially those that are associated withan increase inproperty value, are and probably will continue to bean important form of a fiscal standpoint source of revenue for municipal budgets. So, current question remains at the nature charges still and entitlement of self-governed organ result from there. Hence thecontinued interest of representatives of both thescience and practiceissues are related to them.The publication raise done of the major problems associated with the assessment and collectionof fees, and for their obligatoriness. The problem is so complex that the construction standarizing these charges can be very varied, andthe legislature does not use the uniformand consistent definitions, which clearlylead to the conclusion that all revenues from the sefees are to betreated as a mandatory or their optionality may be decided by municipal body.

No abstract