Imacs 2016 imecs 2016 Proceedings (Preliminary version) of the 4
DRIVERS FOR CORPORATE SUSTAINBILITY: AN EXAMINATION OF POLISH FIRMS
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- 378.Introduction
- 379.1 The definition and assumptions of sustainable development
- 380.2. Implementation of sustainable development in enterprises
- 381.3 The impact of sustainable development on Polish enterprises exemplified by the concept of CSR
- 382.Conclusion
- 383.References
DRIVERS FOR CORPORATE SUSTAINBILITY: AN EXAMINATION OF POLISH FIRMS377.Maria UrbaniecAbstract Sustainable development is widely perceived as a key trend of global environmental policy and socio-economic development. From the microeconomic point of view, the concept of sustainable business development assumes that the company should strive to achieve broad benefits for all stakeholders, local communities and the environment, and not just care about its economic interests. Many companies are already undertaking a number of different actions associated with sustainable development, in order to promote greater environmental and social responsibility. There are a number of factors that influence the environmental and social responsibility of enterprises. This paper aims to examine the relevant influence factors for the implementation of corporate social responsibility in Polish companies. The research question is: what are the principal drivers for the implementation of sustainable development in Polish companies? The paper addresses key implications for corporate managers and other affected decision-makers. It concludes that corporate social responsibility is becoming increasingly important as an instrument for the implementation of sustainable development in Polish companies and contributes to environmental and social changes. Key words: sustainable development, corporate sustainability, corporate social responsibility JEL Code: M14, Q01, Q56 378.IntroductionSustainable development is now a new trend of socio-economic and ecological development at the international level both in terms of macro- and microeconomics (Redclift, 2005, p. 213). It is considered to be the overarching principle of global environmental policy and development policy, taking into account economic, environmental and social issues. Sustainable development should be understood as a consciously shaped process requiring far-reaching changes in institutional structures, in technological progress and human consumption patterns and behavior, e.g. in energy-producing technologies, as well as in the distribution of products and services, while contributing to innovative economic, technological and structural solutions (Urbaniec, 2014). The growing importance of sustainability issues can be seen primarily in large companies that carry out various activities, e.g. implement social and environmental standards. An exemplary instrument is the concept of corporate social responsibility (CSR), which supports companies in the implementation of sustainable development. This article aims to analyze the impact of corporate social responsibility on the implementation of sustainable development in Polish enterprises. On this basis it will be possible to identify which factors influence the integration of sustainable development in core business. Therefore, the importance of sustainable development and the possibility of its implementation in companies will be presented first. Subsequently, on the example of Polish enterprises, the reasons for CSR implementation with regard to its barriers and benefits will be identified. BUSINESS INCUBATORS IN THE CZECH REPUBLIC: WELL SPENT MONEY? 5 1.Michal Andera – Martin Lukeš 5 2.Introduction 5 3.Theoretical background 6 4.Methods 7 5.Results 8 6.Conclusion 12 7.Acknowledgement: 12 8.References 12 ARTIFICIAL INTELLIGENCE AS A TOOL FOR DIAGNOSTICS OF PERSONNEL COMPETENCES 14 9.Andrey Andrunik – Galina Ostapenko – Sergey Kosyakin 14 10.Introduction 14 11.1. The conceptual approach to competence management 14 12.2 2S – systems Model of Competences 16 13. 3 Aplied methods and techniques of diagnostics of personnel competences 19 14.Conclusion 21 15.Acknowledgment 22 16.References 22 ANALYSIS AND EVALUATION OF THE INFLUENCE OF A NON-HOMOGENEOUS CUSTOMER OF AN INTERNATIONAL COMPANY IN LINE WITH THE PROJECT MANAGEMENT 23 17.Stefan Bader – Milan Fekete – Jaroslav Huľvej 23 18.Introduction 23 19.1 Empirical research 24 20.2 Roles and behaviors of the project manager 24 21.Conclusion 28 22.References 28 SOCIAL BUSINESS: PUBLIC AND NON-PUBLIC PROVIDER OF SOCIAL SERVICES 30 23.Oľga Bočáková – Darina Kubíčková 30 24.Introduction 30 25.1 Problem Formulation 30 26.2 Empirical Research 31 27.2.5 Summary of research conclusions 35 28.Conclusion 35 29.References 36 THE USE OF ELECTRONIC TOOLS IN PUBLIC PROCUREMENT AS A FACTOR SPURRING DEMAND FOR INNOVATIVE SOLUTIONS IN THE ECONOMY, ACCORDING TO CONTRACTORS 37 30.Arkadiusz Borowiec 37 31.Introduction 37 32.1 Innovations and electronic public procurement against empirical research 38 33.Conclusion 41 EMPIRICAL RESEARCH ON THE RELATIONSHIP BETWEEN KNOWLEDGE MANAGEMENT, MARKET ORIENTATION AND SMALL AND MEDIUM-SIZED ENTERPRISES PERFORMANCE – SELECTED PRELIMINARY RESULTS 43 34.Krzysztof Brzostek 43 35.Introduction 43 36.1 Specification of the sector of small and medium-sized enterprises 43 37.2 Characteristic of conducted empirical research 44 38.3 Empirical dimensions of the relationship between knowledge management, market orientation and effective performance of SME enterprises 46 39.Conclusion 49 40.References 49 THE DEVELOPMENT OF THE INSTITUTIONAL CAPACITY MONITORING TOOLS IN THE STRATEGIC PLANNING OF THE INDUSTRIAL ENTERPRISES 51 41.Elena Bykova 51 42.Introduction 51 43.1 Literature review 52 44.2 The development of the institutional capacity monitoring tools 53 45.Conclusion 55 46.References 55 THE SELECTED MEASURES OF INNOVATION 57 47.Jozef Chajdiak - Mária Glatz Ďurechová – Branislav Mišota 57 48.Introduction 57 49.1 Goals setting and process solutions 58 50.2 Coefficients of innovation 59 51.2.1 Simple coefficients (rates) of innovation 59 52.Conclusion 63 53.References 64 EU FUNDING PROGRAMMES FORRESEARCH AND INNOVATION 65 54.Lorenzo Costantino 65 55.Introduction 65 56.1 EU Funding for Research, Innovation and Competitiveness 68 57.2 Key Principles of EU Funding Programmes 70 58.3 EU Funding Programmes for R&I 73 59.Conclusion 73 60.References 74 POLITICAL PARTIES AND SUPPORT OF BUSINESS IN SLOVAKIA IN 2016 75 61.Alexander Čemez 75 62.Introduction 75 63.1 Theoretical part 75 64.2 Analytical part 77 65.Conclusion 79 66.References 80 EVALUATION AND TREATMENT OF SELECTED RISKS IN THE SOLUTION MINING INDUSTRY 81 67.Peter C. G. Davids 81 68.Introduction 81 69.1 Literature review 82 70.2 Methodology of Research 84 71.3 Risk Management at the exemplary enterprise 85 72.Conclusion 89 73.References 90 INNOVATIONS IN PUBLISHING IN THE PERIOD OF DIGITALIZATION 91 74.Dana Dvořáková 91 75.Introduction 91 76.2 Sphere of publishing and digitalization in the 21st century 92 77.3 Changes in the forms of publishing 94 78.4 Trends in publishing in the 21st century 95 79.5 Case study of MM Publishing, Co.Ltd. 96 80.6 Advantages and disadvantages of digital publishing – view from experience 98 81.Conclusion 99 82.References 99 RELATIONSHIP BETWEEN UNEMPLOYMENT AND ENTREPRENEURIAL ACTIVITY: EVIDENCE FOUND AMONG VISEGRAD COUNTRIES 101 83.Ondřej Dvouletý – Jan Mareš 101 84.Introduction 101 85.1 Data 102 86.2 Econometric analysis 103 87.Conclusion 105 88.Acknowledgment 106 89.References 106 WHAT DID SAP CHANGE? A MARKET SHAPING ANALYSIS 108 90.Burak Erkut 108 91.Introduction 108 92.1 The ERP Market 108 93.2 The Role of SAP 109 94.3 Economic Impacts 109 95.Conclusion 111 96.References 112 EXPERT SYSTEM FOR WAREHOUSE STOCK OPTIMIZATION 114 97.Radim Farana – Ivo Formánek – Bogdan Walek 114 98.1 Design of the expert system for prediction of sales 115 99.Conclusion 119 100.Acknowledgment 119 101.References 119 INNOVATIVE DIGITAL MARKETING OF SME HOTELS 121 102.Tamara Floričić 121 103.Introduction 121 104.Digital Marketing of SME hotels - Theory and Literature Review 121 105.2 Research, Findings and Discussion 125 106.Conclusion 128 107.References 129 INNOVATIONS IN THE INSURANCE MARKETING THROUGH SOCIAL MEDIA 131 108.Claudia Hilker 131 109.Introduction 131 110.1 Innovation in insurance marketing with social media 132 111.2 Objective, Research Question and Method 133 112.3 Case studies on innovations in insurance marketing 134 113.4 Summary of the main conclusions 138 114.References 140 DRIVERS OF SENIOR ENTREPRENEURSHIP IN VISEGRAD COUNTRIES 141 115.Marian Holienka – Zuzana Jancovicova – Zuzana Kovacicova 141 116.Introduction 141 117.1 Senior entrepreneurship and its importance 142 118.2 Material and methods 143 119.3 Results and discussion 145 120.Conclusion 147 121.Acknowledgment 147 122.References 147 INNOVATIVE MEASUREMENT OF SOCIAL VALUE BLENDING THE PUBLIC, PRIVATE AND THIRD SECTORS IN THE UK 149 123.Jaroslava Hrabětová – John M. Daly – Marie Dohnalová – Steven McCabe 149 124.Introduction 149 125.1 Innovative Measurement of Social Value: Methodology 150 126.2 Social Value Analyses Case Studies – Private, Public and third Sectors 152 127.Conclusion 154 128.Acknowledgment 155 129.References 155 EVALUATION OF INNOVATIVE POTENTIAL OF SMEs USING THE FUZZY LOGIC 157 130.Hana Janáková 157 131.Introduction 157 132.1 Evaluation of innovation potential 158 133.2. Measurement concept of fuzzy logic 161 134.Conclusion 164 135.References 164 CREATION OF START CITY IN LVIV AS A MODEL FOR REGIONAL DEVELOPMENT 166 136.Yuliia Kleban 166 137.Introduction 166 138.1 The Smart City Concept 166 139.2 The European model of the Smart City 168 140.3 The Smart Cities of Visegrad countries 169 141.4 The Lviv Smart City 172 142.Conclusion 173 143.Acknowledgment 174 144.References 174 ON THE ISSUE OF THE MODERN PARADIGM OF THE MARKET STABILITY OF AN ENTERPRISE 175 145.Tatyana Klimenko 175 146.Introduction 175 147.1. Method 176 148.2. Results 179 149.Conclusion 180 150.References 180 INNOVATIONS AND REGIONAL ECONOMIC DEVELOPMENT IN RUSSIA 182 151.Elizaveta Kolchinskaya 182 152.1 Introduction 182 153.2 Role of innovation clusters in economical indicators of the Russian regions 183 154.3 Innovation infrastructure as a factor of development of processing industry 185 155.4 Discussion 189 156.References 189 USING DIGITAL TECHNOLOGIES IN SOCIAL ENTREPRENEURSHIP 191 157.Vojtech Kollár – Peter Polakovič – Jana Gasperová 191 158.Introduction 191 159.1 Importance of education in the Information Society 191 160.Conclusion 197 161.References 197 THE TECHNOLOGY START-UP SCENE IN SLOVAKIA: NO WOMAN’S LAND? 199 162.Janka Kottulová - Ľudmila Mitková 199 163.Introduction 199 164.1 Women on the start-up scene in Slovakia: hardly visible and unexplored? 200 165.2 Start-up and women entrepreneurship support in Slovakia: parallel tracks divided by the wall? 203 166.Conclusion 204 167.References 204 CREATIVE APPROACH TO THE INNOVATIONS BASED ON THE PRODUCT BENCHMARKING RESULTS 206 168.Marcela Kovaľová – Zuzana Nogová 206 169.Introduction 206 170.1 Innovations, creativity and benchmarking – a theoretical framework 206 171.2 Creative approach to the innovations based on the product benchmarking results 208 172.Conclusion 212 173.References 212 ASSESSMENT OF THE DEGREE OF INVOLVEMENT IN THE IMPLEMENTATION OF THE COLLECTIVE ENTERPRISE DEVELOPMENT STRATEGY 214 174.Marina Krasnova - Marina Zemskova – Karina Nazvanova 214 175.Introduction 214 176.1 Research methodology 214 177.2 Model of studying the staff involvement in the general enterprise strategy 216 178.3 Research results 218 179.Conclusion 221 180.References 222 THE INTEGRATION FUNCTIONS OF HUMAN RESOURCES THROUGH REPOSITIONING FOR BUSINESS ADVANTAGE 223 181.Laurencia Krismadewi – Kristianus Oktriono 223 182.Introduction 223 183.1 Literature Review 224 184.2 Problem Statement 226 185.3 Conceptual Model 226 186.4 Research Approach and Proposition 227 187.5 Data Analysis and Findings 228 188.Conclusion 230 189.References 230 SUPPLY CHAIN COLLABORATION AS AN INNOVATIVE APPROACH OF WAREHOUSE MANAGEMENT: A CASE STUDY 232 190.Tomáš Kučera – Jaroslava Hyršlová 232 191.Introduction 232 192.1 Theoretical background and methodology 233 193.2 Case study: supply chain collaboration between supplier of logistic services and manufacturer of automotive parts 233 194.Conclusion 238 195.References 238 CSR AND SUSTAINABILITY REPORTING IN CR 240 196.Vilém Kunz – Štěpánka Hronová 240 197.1 CSR Concept 241 198.2 Communication of companies about CSR and its tools 241 199.3 Non-financial reporting 242 200.Research 243 201.Conclusion 245 202.Acknowledgment 246 203.References 246 INNOVATIONS IN MANAGEMENT OF SOCIAL ENTERPRISES 248 204.Katerina Legnerova – Marie Dohnalova 248 205.Introduction 248 206.1 Social Enterprise 249 207.2 Czech social enterprises 251 208.3 Management in social enterprises 252 209.Conclusion 253 210.References 253 INNOVATION IN SUPPLY CHAIN MANAGEMENT 255 211.Xenie Lukoszová – Lukáš Polanecký 255 212.Introduction 255 213.1 Research problem, requirements and methodology 255 214.2 Supply chain 256 215.3 Supply chain management 256 216.4 Innovation in supply chain management 257 217.Conclusion 261 218.Reference 262 THE STRUCTURE OF VENTURE CAPITAL RAISING BY COMPANIES IN POLAND AND CENTRAL AND EASTERN EUROPE: SELECTED ASPECTS 263 219.Joanna Małecka, Teresa Łuczka 263 220.Introduction 263 221.1 Criteria for selecting the capital structure of companies 264 222.2 Development of the private equity market in Poland and Central and Eastern Europe 265 223.3 Venture capital market in Poland and in Central and Eastern Europe 266 224.4 Company age as a possible determinant of financing source selection in light of the authors’ own research 270 225.Conclusion 272 COMPARATIVE ANALYSIS OF LEADERSHIP STYLES IN COMPANIES 274 226.Milan Maly 274 227.Introduction 274 228.1 Methodology 275 229.2 Statistical sample 278 230.3 Findings 279 231.Conclusion 280 232.References 281 THE INTEGRATED MANAGEMENT (IM): NEW APPROACH FOR THE ADAPTION OF THE EDUCATIONAL PROGRAMS TO MEET THE LABOR MARKET NEEDS – AN INNOVATIOVE MODEL 283 233.Mohamed Meri MERI 283 234.Introduction 283 235.1 Theoretical part 284 236.2 The Practical Part 287 237.Conclusion and Recommendations 291 238.References: 292 SLOVAK BUSINESS ENVIRONMENT IN THE CONTEXT OF THE SITUATION ON THE LABOUR MARKET 294 239.Petra Milošovičová, Paulína Stachová 294 240.Introduction 294 241.1 Small and Medium Enterprises in Slovak Business Environment 295 242.2 Characteristics of the Slovak Labour Market 296 243.3 SMEs as an Important Employer 297 244.Conclusion 300 245.References 301 PROBLEMS AND ISSUES IN IMPLEMENTING INNOVATIONS: CASE OF THE SLOVAK AGRIFOOD SECTOR 303 246.Danka Moravčíková – Kamila Moravčíková - Izabela Adamičková 303 247.Introduction 303 248.1 Agrifood Sector within the Slovak Economy 304 249.2 Methods and sampling 305 250.3 Innovation and the Slovak Agrifood SMEs 306 251.Conclusion and Recommendations 309 252.References 310 DESPARATE ENTREPRENEURS: NO OPPORTUNITIES, NO SKILLS 312 253.Monika Mühlböck, Julia Warmuth, Marian Holienka and Bernhard Kittel 312 254.Introduction 312 255.1 The who, when and why of entrepreneurship 313 256.2 The possibility of „nons-entrepreneurship“ 315 257.3 Analysis 317 258.4 Conclusion 322 259.Acknowledgment 322 260.References 322 SOCIAL ENTREPRENEURSHIP AND SOCIAL ENTERPRISES: THE CASE OF SLOVAKIA 324 261.Ladislav Mura – Monika Orlíková 324 262.Introduction 324 263.1 Theoretical background 325 264.2 Material and Methods 326 265.3 Results and Discussion 326 266.Conclusion 328 267.Acknowledgment 329 268.References 330 NEW INNOVATIVE BUSINESS MODELS: CIRCULAR ECONOMY CASE 332 269.Valentinas Navickas, Akvilė Feiferytė 332 270.Introduction 332 271.1 The concept of circular economy 333 272.2 THE MODEL OF CIRCULAR ECONOMY 335 273.Conclusion 336 274.References 337 INNOVATION-BASED MODEL OF ECONOMIC DEVELOPMENT AS A STRATEGY FOR SUSTAINABLE GROWTH IN RUSSIA 339 275.Ekatarina N. Panarina 339 276.Introduction 339 277.Conclusion 344 278.References 345 ASSESSMENT OF INFLUENCE OF HUMAN CAPITAL QUALITY ON THE INNOVATIVE DEVELOPMENT OF THE TERRITORY 346 279.Ilya Panshin – Maria Tobien 346 280.Introduction 346 281.1 New features of human capital 347 282.2 Prediction of innovative development territory on the basis of indicators of human capital quality 348 283.Conclusion 353 284.References 353 DISSEMINATION OF SUSTAINBILITY IN MULTINATIONAL CONSTRUCTION COMPANIES: EVIDENCE FROM THE CZECH REPUBLIC 355 285.Jaroslav Pašmik 355 286.Introduction 355 287.1 Literature review 356 288.2 Research methods and sample 357 289.3 Research results 357 290.Conclusion 359 291.References 359 KEY PRINCIPALS OF FAMILY BUSINESS COMPREHENSION WITH HELP OF THE HISTORICAL ANALYSIS 360 292.Anastasia Petlina 360 293.Introduction 360 294.1 Family Business Definition 361 295.2 Discussion 366 296.Conclusion 368 297.Acknowledgment 369 298.References 369 SENIOR ENTREPRENEURSHIP IN CENTRAL AND EASTERN EUROPEAN COUNTRIES: GEM EVIDENCES 370 299.Anna Pilková, Ján Rehák, Zuzana Jančovičová 370 300.Introduction 370 301.1 Literature review 371 302.2 Methodology and Data 372 303.3 Results and Discussion 374 304.Conclusion 376 305.References 377 MANAGEMENT MECHANISM FOR IMPLEMENTATION OF « QUICK RESPONSE MANUFACTURING» CONCEPT IN THE ENTERPRISE 379 306.Viktor Popov – Galina Ostapenko 379 307.Introduction 379 308.1 The evolution of production systems` management models 380 309.2 Management mechanism for QRM concept implementation 382 310.3 Practical Testing the Change Management Mechanism 385 311.Conclusion 386 312.References 386 ENTREPRENEURSHIP AND REGIONAL DEVELOPMENT IN RUSSIA: FACTORS AND TRENDS 388 313.Irina Prosvirina – Galina Ostapenko 388 314.Introduction 388 315.1 Conceptual framework and hypothesis 388 316. 3 Methodology and research 390 317.3 Results and discussion 392 318.Conclusion 394 319.References 395 NEW WAYS TO INNOVATION FINANCING FROM PUBLIC RESOURCES IN THE CZECH REPUBLIC 397 320.Marcela Příhodová – Miroslav Špaček 397 321.1 Introduction 397 322.2 Research methods used 398 323.3 Innovative company financing 398 324.4 Goal-directed and institutional financial subsidy of innovation in the Czech Republic. 403 325.5 New approach of the EU and implications for the Ministry of Industry and Trade 404 326.Conclusion 405 327.References 405 IMPACT OF THE INNOVATIONS ON REGIONAL GROWTH OVER TIME: DYNAMIC ECONOMETRIC MODELING 407 328.Svetlana Rastvortseva 407 329.Introduction 407 330.1 Theoretical background and bibliography 408 331.2 The innovations and regional growth over time 409 332.3 Research methodology 411 333.4 Model specifications 412 334.5 Interpreting the results 414 335.Conclusion 415 336.Acknowledgment 415 337.References 415 CUSTOMER-ORIENTED APPROACH IN RETAIL NETWORKS MANAGEMENT 417 338.Natalia Sharafutdinova, Lilia Shargu, Yulya Valeeva 417 339.Introduction 417 340.Conclusion 424 341.References 424 THE STUDY OF INNOVATION IN TOURISM DEVELOPMENT IN A TOURIST-RECREATIONAL CLUSTER (ON THE EXAMPLE OF THE LIPETSK REGION OF THE RUSSIAN FEDERATION) 426 342.Olga Skrobotova - Raisa Ivanova - Irina Polyakova 426 343.Introduction 426 344.1 Conceptual framework and hypothesis 426 345.2 Methodology and research 427 346.3 Results and discussion 427 347.Conclusion 432 348.References 433 ETHICAL RESPONSIBILITY OF SOCIAL SERVICE MANAGER 435 349.Peter Slovák – Angelika Dudžáková 435 350.Introduction 435 351.Conclusion 440 352.References 441 INCREMENTAL INNOVATION, PERFORMANCE AND FINANCING AS KEY ELEMENTS IN LOGISTIC CONTROL OF CONSTRUCTION COMPANY 443 353.Adam Sorokač – Branislav Mišota - Eduard Hyránek 443 354.Introduction 443 355.1 Current state of solve issue 444 356.2 Research goal 444 357.3 Methodology of creating interdisciplinary incremental innovation model – 3I model 445 358.4 Research result 446 359.5 Discussion 447 360.Conclusion 449 361.Acknowledgment 450 362.References 450 CROWDFUNDING AS A CAPITAL SOURCE FOR REAL ESTATE PROJECTS 452 363.Paulína Srovnalíková, Donatas Ditkus 452 364.Introduction 452 365.1 Literature review 453 366.2 Research methods 455 367.3 Results and discussion 455 368.Conclusions 458 369.References 458 MOTIVATION TO START-UP A BUSINESS IN RELATIONSHIP TO INNOVATIONS: DOES “GOOD” MOTIVATION REALLY MATTER? 460 370.Jarmila Šebestová – Zuzana Palová 460 371.Introduction 460 372.1 Individual motivation to start-up and innovativeness 460 373.2 Innovative potential of SMEs in the Moravian-Silesian Region 461 374.Conclusion 465 375.Acknowledgment 465 376.References 465 DRIVERS FOR CORPORATE SUSTAINBILITY: AN EXAMINATION OF POLISH FIRMS 467 377.Maria Urbaniec 467 378.Introduction 467 379.1 The definition and assumptions of sustainable development 468 380.2. Implementation of sustainable development in enterprises 468 381.3 The impact of sustainable development on Polish enterprises exemplified by the concept of CSR 470 382.Conclusion 472 383.References 473 SOCIO-ECONOMIC ASPECTS OF INDUSTRY 4.0 475 384.Jiří Vacek 475 385.Introduction 475 386.1 Will there be any jobs left? If so, which ones? 477 387.2 Management in the age of Industry 4.0 481 388.5 Conclusions 481 389.Acknowledgements 481 390.References 481 USING NEUTRAL NETWORKS TO DETERMINE THE FINANCIAL PLAN 483 391.Marek Vochozka 483 392.Introduction 483 393.1 Methodology 486 394.2 Results 487 395.Conclusion 492 396.References 492 FACTORS SUPPORTING GROWTH OF ADDED VALUE, PERFORMANCE AND COMPETITIVNESS OF SMES AND SELECTED EU COUNTRIES 494 397.Marek Vochozka, Mariana Psárska 494 398.Introduction 494 399.1 Added value 495 400.Conclusion 499 401.References 500 379.1 The definition and assumptions of sustainable developmentThe idea of sustainable development was initiated as a result of ecological problems emerging in the 1960s and ’70s (Elington, 2004). Of crucial importance in the development and dissemination of the concept of sustainable development was the so-called “Brundtland Commission” of the World Commission on Environment and Development, which published a report titled “Our common future” in 1987. According to this report, the objective of sustainable development is “… development that meets the needs of the present without compromising the ability of future generations to meet their own needs” (WCED, 1987, p. 43). The Brundtland Report was an important document in the preparation of the United Nations Conference on Environment and Development (UNCED), which took place in Rio de Janeiro in 1992. During this conference, a declaration on the implementation of the principle of sustainable development as the world's environmental and development policy was signed by 178 states. This declaration includes the postulate that all people, all societies and all generations are entitled to a healthy and productive life and to development in harmony with nature. Sustainable development consequently means a process directed at meeting the development objectives of the present generation in order to meet the needs of the next generation. In definitional terms, sustainable development is understood as a normative concept, taking into account the values and ethical standards prevailing in society and necessary for its development. Starting with the classic definition contained in the Brundtland Report, current literature on sustainable development provides many new interpretations, depending on the level of aggregation or thematic area (Kates, Parris & Leiserowitz, 2005). However, one can still notice the lack of accurate and consistent meaning of the term. Depending on the economic school, ethical traditions of thought, or types of stakeholders, sustainable development can be interpreted differently. The general consensus concerns long-term targeting, as well as the taking into account environmental, economic and social dimension (Diefenbacher, 2001, p. 65). The assumptions aim to create a sustainable and environmentally friendly pattern, which will only be possible to achieve if its interdisciplinary dimension is taken into account, and it is implemented not just at the political level, but also by enterprises as the main entities of socio-economic development. Enterprises, as well as other users of the environment, should significantly increase the efficiency of natural resources, e.g. by reducing the consumption of materials, water, energy and intermediates and by optimizing products and services at the given level of production. Therefore, enterprises have different possibilities of doing business in accordance with the principles of sustainable development, implementing voluntary actions for social and environmental responsibility. 380.2. Implementation of sustainable development in enterprisesThe implementation of sustainable development in companies is currently at the initial stage of development, thus it is difficult to predict the pace and shape of its development (Cohen, 2011, p. 146). In general, however, this term determines organizational management practice and, more specifically, the production and consumption, which leads to the reduction of negative impact on the environment and the protection and re-use of raw materials (Cohen, 2011, p. 1-2). According to the nature of sustainable development, enterprises implementing this concept should take into consideration, within the framework of their management system – in an integrated manner – economic, ecological and social aspects. On the one hand, this means that appropriate economic objectives, including environmental and social aspects, should be determined, and, on the other hand, the goals, strategies, and ecological and social activities that will have a positive impact on the economic objectives of enterprises should be in focus (Schaltegger, Wagner, 2011, p. 227). Examples of sustainability management objectives should include the following (Schaltegger et al., 2007, p. 15-17):
In practice, business issues related to sustainable development are often difficult to define and operationalization. A key role in the transformation of classic management into management for sustainable development is played by managers at all levels of organizational structures. However, not all of them can manage the organization according to the principles of sustainable development, since their managerial attitudes and beliefs are not based on values aimed at taking responsibility for the environment or for operations concerning economic objectives as well as social issues. Sustainability managers are often described as people having knowledge and experience in this area and are able to create and develop an organization striving to achieve not only economic, but also ecological and social goals (Cohen, 2011, p. 147). Taking into account objectives and activities in the field of sustainable development requires the ecological and pro-social behavior of the company management. Without the support of the top management and the lack of strategic objectives in this regard, the involvement of enterprises may be only occasional, e.g. by way of occasional campaigns. It should be emphasized that taking into account the principles of sustainable development in management complicates the process and creates new challenges for managers. In this regard, Ehrenfeld stresses that managers should critically evaluate the primary value as well as the mission of their business with a focus on sustainable development, thus creating new opportunities (Ehrenfeld, 2005, p. 23-25). The discovery and exploitation of business opportunities must be the result of conscious actions and must actively search for new solutions. In practice, there are many opportunities to take action for the sustainable development of companies, such as: the development of environmentally friendly products, an increase in efficiency, reducing emissions, financing of social and/or environmental projects. The current level of implementation of sustainable development in enterprises allows us to observe two major trends:
In summary, it can be stated that there are many concepts and systems, supporting the implementation of sustainable development at the company level (Schaltegger et al., 2007, p. 19). An example of an instrument supporting the solution to the economic, environmental and social problems is the concept of corporate social responsibility, the effects of the implementation of which, by enterprises, are presented in the next section. 381.3 The impact of sustainable development on Polish enterprises exemplified by the concept of CSRImplementation of sustainable development is perceived as both a challenge and an opportunity for companies (Hörisch, Windolph, 2014, p. 21-22). Based on the study titled “CSR Managers”, conducted by the Responsible Business Forum in Poland, among the persons engaged in corporate social responsibility, a positive trend of development can clearly be seen (Andrejczuk, Grzybek, 2015). It should be noted that the survey was carried out in the form of two components – quantitative (133 interviews) and qualitative (16 respondents). The study was conducted by the research agency PBS in 2015 (Andrejczuk, Grzybek, 2015, p. 11). The results of this survey show that a significant impact of CSR on the functioning of the business is noticeable over the past 15 years. This is discernible in up to 81% of the managers surveyed. This impact is visible mainly in the range of changes in the manner of shaping the companies (62%), greater attention to environmental issues (30%) and the needs of society (29%) (Andrejczuk, Grzybek, 2015, p. 13). The results of the study show that the important factors supporting the implementation of CSR in Poland mainly include the initiative and involvement of individuals in the popularization of the idea (78%), including company managers (53%). Essential for the development of CSR were also the growing demands of more and more informed business partners (42%) and consumers (27%). Surprisingly few respondents (6%) indicate the initiatives taken by the public administration, but only a few managers have expressed the opinion that the dissemination of CSR in Poland was mainly due to multinational corporations, which, by opening their headquarters here. Business development in compliance with the concept of CSR would also not be possible without the educational activities of NGOs (including the Responsible Business Forum). Nevertheless, especially valuable is the focus on the appropriate interpretation of the concept of CSR (also based on good practices and the publication of reports), as well as promoting the value of building good, not based on the exploitation of capitalism (cooperation rather than competition, the promotion of dialog between different communities). A summary of the most important CSR factors influencing businesses in Poland is presented in Figure 1.
The beginnings of CSR in Poland were not easy. The main barrier was the mentality of company management staff – the lack of understanding of the concept (46%), the belief that CSR is unprofitable and does not bring about any benefits (45%), and also a very common perception of typical sponsoring activities as measures of corporate social responsibility (40%). It should be added that the understanding of CSR in the category of sponsoring activities is a serious obstacle to the development of social responsibility in the past and currently leads to the distortion of the idea also in the public perception. Reducing CSR for charity activities or sponsorship contributes to the instrumental use of the idea as a tool of promotion and advertising; derivative of this understanding of CSR is its recognition as a way to rebuild lost trust. An elementary problem, however, seems to be the lack of the adequate education of the managerial staff and certainly its solution would translate into a reduction of the remaining barriers. Among the major obstacles, the lack of pressure on the part of consumers (32%) emerged. However, CSR managers definitely see positive results from the implementation of CSR in their companies. As a result of conducting business in a responsible manner, respondents indicated: growing employee awareness of ethics (74%) and an increase in their involvement (71%), growing recognition of the brand concerned as being responsible (70%), improved relations with the local community (69%), overall improved reputation (62%) and increased customer confidence (61%). The most important benefits and barriers to the implementation of CSR in Poland are presented in Table 1. Tab. 1: The main obstacles and benefits of the implementation of CSR in Poland over the last 15 years
Source: Compiled from Andrejczuk, Grzybek (2015, p. 15, 21). Taking into account the motives as well as the benefits and barriers to the implementation of the concept of corporate social responsibility, it must be emphasized that the dissemination of the idea of CSR in Poland is mainly reflected in a better understanding of its substance by both managers and employees that modern companies are expected to (Andrejczuk, Grzybek, 2015, p. 13):
Significant changes occurring in companies in Poland, through the spread of CSR, include (Andrejczuk, Grzybek, 2015, p. 14):
It can be concluded that the changes in the companies will have a long-term impact on socio-economic development, including the shaping of the knowledge-based economy and the building of social capital. Therefore it can be assumed that the business models will change and will be associated with new styles of consumption and the growing expectations of society. 382.ConclusionThe implementation of the sustainable development of enterprises is a process of achieving economic, environmental and social goals by businesses. This may be reflected in various areas of functional, normative and strategic areas of the enterprises, e.g. in the company's strategy. This may be implemented based on the application of different systems and instruments simultaneously. In order to contribute to the greater dissemination of this concept, it is necessary, among others, to promote good practices among executives. Its prevalence in the practice of companies offers a chance to change consumption and production patterns, which are designed to meet intergenerational needs. Based on the results of a survey among Polish managers, which focused on the impact of the implementation of one of the instruments of sustainable development, which is corporate social responsibility, it can be generally assumed that the impact of CSR on business in Poland has contributed to many positive changes in the functioning of businesses in the last 15 years. The development of responsible business would not be possible without the involvement of both internal stakeholders (i.e. company employees, including CSR managers), as well as external stakeholders, thanks to the growing demands of business partners and consumers. An important fact is also that CSR is not regarded – as it was a few years ago – as a reputation-building and communication tool but, firstly, the benefits of an ethical approach and commitment of employees are mentioned by managers. This shows that CSR is no longer associated only with social shares and charitable activities, but that it’s becoming part of the company philosophy. In contrast, as the most important barrier to the development of CSR in Poland, a lack of understanding for this idea among top management staff, failure to recognize the benefits of its implementation, as well as overemphasis on sponsorship and philanthropy are indicated now and in the future, which is a major challenge for further development. However, a positive trend is the fact that the awareness of CSR among management executives from year to year is growing. In this regard, a strong leadership interested in the understanding of CSR as well as the appropriate education of managers are needed, which are seen as important drivers for the growth of responsible business in Poland. In the literature it is emphasized that the need for sustainable development is increasingly transforming contemporary management organizations, especially their innovation and competitiveness. Many companies are involved in environmental and social activities. However, progress in this area is insufficient. Within these developments, it should be further endeavored to integrate the various requirements in the management of sustainable development. To conclude, the implementation of sustainable development is seen both as a challenge as well as an opportunity for businesses. Both in science and in practice sustainable development is the new mainstream of development, which is not due to the needs of individual organizations or sectors of the economy, but has grown from the global need for environmental protection. With the emerging environmental problems its importance will continue to grow, but it should be emphasized that the implementation of this concept is also related to certain limitations, e.g. limited growth in production and consumption. Therefore, an important issue is not only the theoretical development of this concept, but also the search for solutions useful in practice. This will increase the motivation to take actions, the faster perception and better understanding of the many negative effects, and control over their progress.
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