Abstract
Corporate social responsibility (CSR) reflects the responsibility of a corporation for the impacts of its decisions and activities on society and natural environment. CSR is usually seen as a form of corporate self-regulation. Still, however, an inadequate attention is paid to the important differences in the way in which CSR has diffused among enterprises. Especially, little is known about how the diffusion of CSR has been mediated by the state policy. The research in the area of CSR drivers has focused mainly on corporations but has neglected the role of governments as corporate owners. The study aims at investigating the role of state ownership in firms’ engagement in CSR. Regarding the importance of institutional contexts and lack of studies providing the evidence of CSR development in Central and Eastern Europe Countries, the study focuses on Poland. Basing on the analysis of ownership structure and CSR practices of 337 for-profit and nonfinancial companies operating in Poland, the study documents that state ownership is an important carrier for superior CSR practices.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Alexius S, Cisneros Örnberg J (2015) Mission (s) impossible? Configuring values in the governance of state-owned enterprises. Int J Public Sector Manage 28(4/5):286–306
Baldarelli M (2012) New prospectives in inter-company relations, social responsibility (CSR) and social, ethical and environmental accounting in Italy by way of the government CSR-SC project: theory and praxis. Economia Aziendale Online 1:1–26
Besley T, Ghatak M (2007) Retailing public goods: the economics of corporate social responsibility. J Public Econ 91(9):1645–1663
Brammer S, Jackson G, Matten D (2012) Corporate social responsibility and institutional theory: new perspectives on private governance. Socio-Econ Rev 10(1):3–28
Cordeiro J, Tewari M (2015) Firm characteristics, industry context, and investor reactions to environmental CSR: a stakeholder theory approach. J Bus Ethics 130(4):833–849
Córdoba-Pachón J-R, Garde-Sánchez R, Rodríguez-Bolívar M-P (2014) A systemic view of corporate social responsibility (CSR) in state-owned enterprises (SOEs). Knowl Process Manage 21(3):206–219
da Silva Monteiro S, Aibar-Guzmán B (2010) Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corp Soc Responsib Environ Manage 17(4):185–204
Dam L, Scholtens B (2013) Ownership concentration and CSR policy of European multinational enterprises. J Bus Ethics 118(1):117–126
Falck O, Heblich S (2007) Corporate social responsibility: doing well by doing good. Bus Horiz 50(3):247–254
Faller C, Knyphausen-Aufseß D (2016) Does equity ownership matter for corporate social responsibility? A literature review of theories and recent empirical findings. J Bus Ethics 1–26
Florio M, Fecher F (2011) The future of public enterprises: contributions to a new discourse. Ann Public Coop Econ 82(4):361–373
GOS (2018) Objectives for state-owned companies. http://www.government.se/government-policy/state-owned-enterprises/goals-for-state-owned-companies
Heath R (2011) State-owned enterprises: CSR solution or just another bump in the road. Manage Commun Q 25(4):725–731
Khan A, Muttakin M, Siddiqui J (2013) Corporate governance and corporate social responsibility disclosures: evidence from an emerging economy. J Bus Ethics 114(2):207–223
Knudsen J, Moon J, Slager R (2015) Government policies for corporate social responsibility in Europe: a comparative analysis of institutionalisation. Policy Polit 43(1):81–99
Malik M (2015) Value-enhancing capabilities of CSR: a brief review of contemporary literaturę. J Bus Ethics 127(2):419–438
Matten D, Moon J (2008) “Implicit” and “explicit” CSR: a conceptual framework for a comparative understanding of corporate social responsibility. Acad Manage Rev 33(2):404–424
Mohd Ghazali N (2007) Ownership structure and corporate social responsibility disclosure: some Malaysian evidence. Corp Gov Int J Bus Soc 7(3):251–266
MOT (2016) Good practices in the scope of corporate social responsibility in companies with state treasury shareholding. https://www.msp.gov.pl/en/corporate-supervision-1/good-practices/7220,Good-Practices-in-the-scope-of-Corporate-Social-Responsibility-in-companies-with.html
Oh W, Chang Y, Martynov A (2011) The effect of ownership structure on corporate social responsibility: empirical evidence from Korea. J Bus Ethics 104(2):283–297
Ranängen H, Zobel T (2014) Revisiting the ‘how’ of corporate social responsibility in extractive industries and forestry. J Clean Prod 84:299–312
Razek MA (2014) The association between corporate social responsibility disclosure and corporate governance: a survey of Egypt. Res J Financ Acc 5(1):93–98
Rodríguez Bolívar M-P, Garde Sánchez R, López Hernández A (2015) Managers as drivers of CSR in state-owned enterprises. J Environ Plann Manage 58(5):777–801
Roper J, Barker JR (2011) Forum introduction: state-owned enterprises, corporate social responsibility, and organizational communication. Manage Commun Q 25(4):690–692
Skouloudis A, Jones N, Malesios C, Evangelinos K (2014) Trends and determinants of corporate non-financial disclosure in Greece. J Clean Prod 68:174–188
Tagesson T, Blank V, Broberg P, Collin S-O (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. Corp Soc Responsib Environ Manage 16(6):352–364
Tang L, Li H (2009) Corporate social responsibility communication of Chinese and global corporations in China. Public Relat Rev 35(3):199–212
Tuominen P, Uski T, Jussila I, Kotonen U (2008) Organization types and corporate social responsibility reporting in Finnish forest industry. Soc Responsib J 4(4):474–490
Vogel D (2010) The private regulation of global corporate conduct: achievements and limitations. Bus Soc 49(1):68–87
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2019 Springer Nature Switzerland AG
About this paper
Cite this paper
Doś, A. (2019). “Leading by Example”—Are State-Owned Enterprises Leaders of Corporate Social Responsibility? Evidence from Poland. In: Procházka, D. (eds) Global Versus Local Perspectives on Finance and Accounting. ACFA2018 2018. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-030-11851-8_30
Download citation
DOI: https://doi.org/10.1007/978-3-030-11851-8_30
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-11850-1
Online ISBN: 978-3-030-11851-8
eBook Packages: Economics and FinanceEconomics and Finance (R0)