Corporate social responsibility as a significant factor of competitive advantage - a case study of energy companies in Poland

Cader, Justyna; Koneczna, Renata; Smol, Marzena

doi:10.1016/j.egyr.2022.06.032

Cited by 14 publications

(7 citation statements)

References 50 publications

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“…Therefore, Hypothesis 1 is supported. Columns (2) and (3) of Table 4 show the results of the test of Models ( 6) and (7). The interaction term coefficient β 3 between CSR and internal control and management capability is greater than 0 and is significant at the 1% level, indicating that internal control and management capability can have a positive moderating effect on CSR and corporate sustainable development.…”

Section: Regression Analysismentioning

confidence: 99%

“…How to fulfill CSR to promote sustainable development is a question that needs to be answered by every company. Therefore, CSR is crucial for achieving sustainable development [6,7]. CSR implies the need for companies to protect and enhance the present and future welfare of society and organizations through various business and social actions, and to guarantee just and sustainable benefits to multiple stakeholders [8].…”

Section: Introductionmentioning

confidence: 99%

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Corporate Social Responsibility and Sustainability: From a Corporate Governance Perspective

Jin

2022

Sustainability

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Sustainable corporate development has become essential for many enterprises in the context of economic globalization and fierce technological competition. In fact, it is being tackled at a strategic level by most companies. The fulfillment of corporate social responsibility (CSR) is significant in building a corporate image, improving brand competitiveness, and promoting sustainable corporate development. Simultaneously, the level of corporate governance is a crucial factor in an enterprise’s long-term development. Therefore, this study clarifies whether CSR has a positive impact on the sustainable development of enterprises through empirical analysis; it also analyzes the effects of internal governance factors on the relationship between the two, from the perspective of corporate governance. A fixed-effects regression analysis was conducted on a sample of Chinese A-share listed companies from 2015 to 2019. According to the results, active CSR can promote sustainable development. Furthermore, corporate governance factors such as internal control, management capabilities, and accounting information quality have a moderating role in the CSR process on sustainable corporate development. This study provides a theoretical basis for future research on CSR and sustainable development, and its findings can inspire governments and enterprises from the perspective of corporate governance.

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Section: Regression Analysismentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Corporate Social Responsibility and Sustainability: From a Corporate Governance Perspective

Jin

2022

Sustainability

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“…This suggests that the broad and abstract concept of responsible leadership could be viewed and evaluated through the relatively concrete CSR initiatives. Second, CSR has been established as a significant factor of competitive advantage (e.g., [57]). This has at least two implications for the current research: (1) CSR plays an important role in coping with COVID-19 and post-pandemic recovery; (2) CSR is an important aspect of responsible leadership.…”

Section: Responsible Leadership and Csrmentioning

confidence: 99%

The Influence of Responsible Leadership on Strategic Agility: Cases from the Taiwan Hospitality Industry

Chang

Lee

et al. 2023

Sustainability

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The COVID-19 pandemic has taken business uncertainty to an unprecedented level and put business agility and leadership under harsh tests, confronting a diverse and complicated stakeholder reality. Through original interview data and case studies from the hospitality industry in Taiwan collected and compiled since the beginning of the COVID-19 pandemic in 2020, the present research explores how strategic agility can be built, fostered, and enhanced through responsible leadership and CSR initiatives during a time of grand challenges in the hospitality industry. We also discuss and highlight the role played by one stakeholder, namely, the local government, in contributing to strategic agility through reinforcing and possibly enabling responsible leadership during hardships. This paper sheds light both empirically and theoretically on the roles played by business leaders in contributing to strategic agility, which, in turn, helps to build a more socially responsible organization.

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“…Furthermore, the use of green accounting has an impact on strengthening business continuity. Businesses will pay more attention to environmental issues if ecological or green accounting is implemented (Cader et al, 2022).…”

Section: Increasing Competitive Advantage Through Green Accountingmentioning

confidence: 99%

Increasing Business Eco-Efficiency and Competitive Advantage through the Application of Green Accounting

Ardiana¹,

Agustina²,

Pertiwi³

2023

Bul. Penelit. Sos. Ekonomi Pertan. Fakultas Pertan. Universitas

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The global ecological crisis caused by environmental damage due to the continuous exploitation of natural resources and the environment and not thinking about long-term sustainability is worsening and worrying. This is one of the driving aspects of the emergence of green accounting. The agro-industry sector is a sector that is vulnerable to environmental issues because it is closely related to the use of pesticides, concentrates, air quality pollution, use of fuel for its distribution, etc. This is what makes researchers interested in researching the Lumintu Farm Kediri Regency. This study examines how using green accounting increases eco-efficiency and competitive advantage. A comparison ratio of value added to environmental performance is used to analyze eco-efficiency. Data collection methods include literature study, observation, interviews, and documentation. The validity of the data is checked through the extension of participation, the persistence of words, and the triangulation of data. The findings demonstrated that Lumintu Farm had adopted green accounting through the stages of identifying costs for mitigating the impact of harmful externalities on production, recognition, measurement, presentation through the income statement, and disclosure of the costs or costs incurred by the company for environmental management. Eco-efficiency analysis with environmental performance and financial performance ratios shows positive results, 52%, an increase of 54%, and a rise of 2%. Implementing green accounting through a consistent allocation of environmental costs improves environmental performance and the entity’s profit. With this profit, business continuity will be better in increasing livestock growth.

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Corporate social responsibility as a significant factor of competitive advantage - a case study of energy companies in Poland

Cited by 14 publications

References 50 publications

Corporate Social Responsibility and Sustainability: From a Corporate Governance Perspective

Corporate Social Responsibility and Sustainability: From a Corporate Governance Perspective

The Influence of Responsible Leadership on Strategic Agility: Cases from the Taiwan Hospitality Industry

Increasing Business Eco-Efficiency and Competitive Advantage through the Application of Green Accounting

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