Konferans Bildirisi
BibTex RIS Kaynak Göster

Europe, between Mandatory and Voluntary Approach to CSR: Some New Evidence from the Polish Listed Companies

Yıl 2015, Cilt: 10 Sayı: 39, 38 - 45, 29.10.2015
https://doi.org/10.19168/jyu.13091

Öz

This paper aims to explore the relationship between corporate governance rules and application of CSR practices into operations of the top 30 companies listed on the Warsaw Stock Exchange. Since in Poland, so far, there is no obligation to follow any specific CSR standards or to make disclosures of non-financial, social and environmental information, this is still a fully voluntary approach. At the moment, only some of the companies listed on the WSE are regularly applying and reporting on CSR practices. The limited attention paid to CSR norms as well as CSR reporting under Polish law means also that foreign companies seeking access to Polish capital market generally will not face serious constraints in terms of regulations regarding CSR. Moreover, the situation in Europe is very diverse. Although European companies have no general legal obligation under EU law to adopt CSR policies or to report on them, the 2003 Accounts Modernization Directive deals with a range of issues on corporate accounting and reporting, and it has been at origin of more detailed legislation interventions at the national level. Countries such as Sweden, Denmark, France, the Netherlands, and the UK have mandated the disclosure of corporate social responsibility data. While in adopting and implementing corporate governance rules for the listed companies Poland has been not too distant from the other European countries, it appears only on the verge of a decision on the mandatory application of the CSR policy. Also the evidence on this topic from Polish listed companies is still quite poor in Poland. This paper would be an attempt to give a first conclusion from the preliminary research and will provide a basis for the further deeper analysis

Kaynakça

  • Aggestam, Lisbeth. 2004. A European Foreign Policy? Role Conceptions and the Politics of Identity in Britain, France and Germany, Vol. 106. Edsbruk: Akademitryck. (Stockholm Studies in Politics).
  • Aluchna, Maria. 2008. “Dobre praktyki Corporate Governance. Światowe tendencje, a polskie doświadczenia”, E- mentor nr 2 (24), http://www.e-mentor.edu.pl/artykul/index/numer/24/id/529.
  • Aluchna, Maria. 2015. “Employee Volunteering as an Element of Corporate Social Responsibility: The Evidence form the Polish Listed Companies”, in Corporate Social Responsibility in Europe. United in Sustainable Diversity, ed. Samuel O. Idowu et al., New York:117-142.
  • Aluchna, Maria and Izabela Koladkiewicz, “Guidelines for Corporate Behavior, Origin, Current Stage and Future Tendencies of Polish Corporate Governance Code”, in Culture and Corporate Governance, ed. Güler Aras; David Crowther (Leicester, 2008).
  • Apostolakou, Androniki and Gregory Jackson. 2009. “Varieties of CR and European Models of Capitalism: CR as an Institutional Mirror or a Substitute?”, Journal of Business Ethics, 94 (3): 371-394.
  • Bechert, Stefanie and Natalia Gorynia-Pfeffer. 2008. Polsko-niemieckie przedsiębiorstwa oraz wymagania ich Stakeholder, Rekomendacje na temat społecznej odpowiedzialności biznesu, RKW Kompetenzzentrum, Klarman Druck, Kelkheim.
  • Beltratti, Andrea. 2005. “The complementarity between corporate governance and corporate social responsibility”, The Geneva Papers on Risk and Insurance - Issues and Practice, vol. 30, issue 3: 373-386.
  • Beltratti, Andrea. 2008. “The complementarity between corporate governance and corporate social responsibility, in Stakeholders and Sustainability”, in Corporate social responsibility: an overview, ed. Paul Redmond :294- 307.
  • Bibu, Nicolae, Marian Nastase and Diana Corina Gligor. 2010. “The perception of Corporate Social responsibility in Romania”, Review of International Comparative Management, 11, n. 5: 764-775.
  • Carroll, Archie B. 1999. “Corporate Social Responsibility. Evolution of a definitional Construct”, Business and Society, 38, 3: 268-295.
  • Cesljas, Ivana. 2002. “Corporate Governance in Transitional Economies: Business Groups in Croatia”, Journal for East European Management Studies, Vol. 7, No. 2 :162-186.
  • Cienski, Jan. 2012. “Buoyant Growth Gives City Clout”, The Financial Times, 22.5.2012.
  • Csafor, Hajnalka. 2008. Challenges of CSR in some Recent Accession Countries of the EU: Hungary, Poland, Slovakia, Romania, The Fondazione Eni Enrico Mattei Series Index. Accessed May 10, 2014. http://www.feem.it/Feem/Pub/Publications/CSRPapers/default.htm.
  • CSRinfo. 2013. Raportowanie CSR w Polsce 2013. Doradztwo PwC,
  • Liderzy Zrównoważonego Rozwoju poszukiwani. Accessed November 14, 2013.
  • http://www.pwc.pl/pl/doradztwo-csr/index.jhtml.
  • Drakulevski, Ljubomir. 2002. Corporate Governance in the Republic of Macedonia: 1131-1139
  • Erkens, David H., Mingyi Hung and Pedro P. Matos. 2009. “Corporate Governance in the 2007-2008 Financial Crisis: Evidence from Financial Institutions Worldwide”, ECGI - Finance Working Paper No. 249/2009.
  • Elms, Heather. 2006. "Corporate (and stakeholder) responsibility in Central and Eastern Europe", International Journal of Emerging Markets, Vol. 1, n. 3: 203-211.
  • European Commission. 2014. Accessed June 14, 2014. http://europa.eu/rapid/press-release_MEMO-14-301_en.htm.
  • European Commission. 2013. Flash Eurobarometer 363, How companies influence our society: Citizen’s view. Accessed June 5, 2014. http://ec.europa.eu/public_opinion/flash/fl_363_en.pdf.
  • Forum Odpowiedzialnego Biznesu. 2013. Raport. Odpowiedzialny Biznes w Polsce. Dobre praktyki, Warszawa.
  • Gasiński, Tomasz, Grzegorz Piskalski. 2013. Zrównoważony Biznes, Podręcznik dla Małych i Średnich Przędsiebiorstw. Publikacja na zlecenie Ministerstwa Gospodarki. Accessed June 15, 2014. http://www.csr.szczecin.pl/images/stories/zrownowazony_biznes.pdf.
  • Gasparski, Wojciech. 2005. “Poland: Business Expectations Beyond Profit”, in Corporate Social Responsibility Across Europe, ed. André Habisch et al. (Springer Berlin, 2005).
  • Gasparski, Wojciech. 2013. Biznes, Etyka, Odpowiedzialność. Podręcznik Akademicki. Wydawnictwo Naukowe PWN, Warszawa.
  • Grant Thornton. 2011. Corporate Governance Review 2011. A changing climate. Fresh challenges ahead.
  • Grant Thornton. 2013. Corporate Governance Review 2013. Governance steps up a gear.
  • Gregoric, Aleksandra, Janez Prašnikar, and Ivan Ribnikar. 2000. “Corporate Governance in Transitional Economies: The Case of Slovenia”. Economic and Business Review. Vol. 2, No. 3:183-207.
  • Gjİlberg, Maria. 2009. “The Origin of Corporate Social Responsibility: Global Forces or National Legacies?”, Socio- Economic Review, Vol. 7 No. 4: 605-637.
  • Grosfeld, Irena and Iraj Hashi. 2004. “The Emergence of Large Shareholders in Mass Privatized firms: Evidence from Poland and the Czech Republic”, The William Davidson Institute, Working Paper No. 718, August 2004.
  • Hashi, Iraj. 1998. “Mass privatization and corporate governance in the Czech Republic. Economic Analysis”, 1(2): 163-187.
  • “The list of companies”, last modified March 03, 2014.http://www.gpw.pl/lista_spolek_en.
  • “Global CSR Disclosure”, last modified April 23, 2014, http://hausercenter.org/iri/about/global-csr-disclosure- requirements.
  • Hys, Katarzyna, Liliana Hawrysz. 2013. “CSR in Poland as an important foundation of modern society”, Proceedings of the Conference “Active Citizenship by Management, Knowledge management & Innovation”, held in Zadar, Croatia, on June 19th -21st.
  • Kindermann, Dana. 2009. “Why do some countries get CSR sooner, and in a greater quantity, than others ? The political economy of corporate responsibility and the rise of market liberalism across the OECD 1977-2007”, WBZ discussion papers, SP III, 301.
  • Koladkiewicz, Izabela. 2001. "Building of a Corporate Governance System in Poland: Initial Experiences”, Corporate Governance 9, Issue 2: 228-235.
  • Kozarzewski, Piotr. 2001. “Corporate Governance Restructuring in the Course of Privatization in Poland, In Enterprise in Transition”, Fourth International Conference on Enterprise in Transition, Proceedings Book of Extended Abstracts, CD Rom with full papers, University of Split, Faculty of Economics, Split. Hvar: 2053- 2074.
  • Kozarzewski, Piotr. 2006. “Privatization and Corporate Governance in Poland: Problems and Trend, Studies & Analyses”, CASE No. 325, Warsaw.
  • Krajowy Program Reform, Ministerstwo Gospodarki, Społeczna Odpowiedzialność Biznesu w Polsce, last modified November 13, 2013. http://www.mg.gov.pl/files/upload/10892/CSR_PL.pdf.
  • Kuznetsov, Alexander and Olga Kuznetsova. 2003. “Corporate Governance: Does the Concept Work in Transition Countries?”, Journal of East European Management Studies, Vol. 8, No. 3: 244-262.
  • MillwardBrown, PwC, “Raport. Ocena stanu wdrażania standardów społecznej odpowiedzialności biznesu – Zestaw wskaźników społecznej odpowiedzialności w mikro, małych, średnich oraz dużych przedsiębiorstwach”, last modified November 02, 2013.http://badania.parp.gov.pl/files/74/75/77/13079.pdf.
  • Ministry of Economy. 2012. National Reform Program Europe 2020, CSR Corporate Social Responsibility in Poland
  • Neal, Radford and Philip L. Cochran. 2008. “Corporate social responsibility, corporate governance, and financial performance: lessons from finance”, Business Horizons, Vol. 51, 6: 535-54.
  • PAIZ-Deloitte (2004), How to do Business. Investors Guide Poland.
  • Popowska, Magdalena and Luciano Segreto. 2014. “Corporate governance and ownership structure in the top 30-listed non-financial companies in Poland”, Proceedings of the Conference “An Enterprise Odyssey: Leadership, Innovation and Development for Responsible Economy”, held in Zadar, Croatia, on June 6th -7th.
  • Postma, Theo, Hermes, Niels. 2003. “Institutions, Corporate Governance and Corporate Governance Institutions: The Case of Estonia”, Journal of East European Management Studies, Vol. 8, No. 3: 263-292.
  • Potocki, Tomasz. 2015. “Corporate Social responsibility in Poland. From Theory to Practice”, in Corporate Social Responsibility in Europe, ed. Samuel O. Idowu et al., New York, United in Sustainable Diversity, New York.
  • Republic of Poland, National Reform Program, Europe 2020, Updated 2012-13
  • Steurer, Reinhard and Astrid Konrad. 2010. “Business-society relations in Central- Eastern and Western Europe: How those who lead in sustainability reporting bridge the gap in corporate (social) responsibility”, FER Discussion paper 3/2010.
  • The Economist, (6.7.2011), “Shareholder rights have been bruised by big investors”.
  • Tamowicz, Piotr and Maciej Dzierżanowski. 2002. White Paper on Corporate Governance, Instytut Badań nad Gospodarką Rynkową, Gdańsk.
  • UNIDO, Accessed June 14, 2014, http://www.unido.org/en/what-we-do/trade/csr/csr-projects/regional-projects/csr-in- central-eastern-europe.html.
  • UNDP. 2007. “Baseline study on CSR practices in the EU new member states and the candidate states”.
  • Van Den Berghe, Lutgard. 2009. “To What Extent is the Financial Crisis a Governance Crisis? From Diagnosis to Possible Remedies”, SSRN Working paper, SSRN: http://ssrn.com/abstract=1410455
  • World Bank (2005a). Report on the Observance of Standards and Codes (ROSC), Corporate Governance Country Assessment, Poland, June.
  • World Bank (2005b). Public expectation for Corporate Social responsibility in Poland, Warsaw the World Bank Communication Division at the World Bank Warsaw Country Office.

Kurumsal Sosyal Sorumluluğa (KSS) Zorunlu ve Gönüllü Yaklaşım Arasındaki Avrupa: Polonya’daki Borsaya Kayıtlı Şirketlerden Bazı Bulgular

Yıl 2015, Cilt: 10 Sayı: 39, 38 - 45, 29.10.2015
https://doi.org/10.19168/jyu.13091

Öz

Bu makale kurumsal yönetişim kuralları ile Varşova Borsası’nda kayıtlı 30 şirketin CSR uygulamaları arasındaki ilişkiyi araştırmayı amaçlamaktadır. Polonya’da bugüne kadar herhangi bir KSS standardını takip zorunluluğu ya da finans-dışı, sosyal ve çevre ile ilgili performansın raporlanması zorunluluğu olmadığından, bu konu tamamen gönüllülük yaklaşımı ile ele alınmaktadır. An itibariyle sadece Varşova Borsası’na kayıtlı bazı şirketler düzenli olarak KSS uygulamalarını gerçekleştirmekte ve raporlamaktadır. KSS norm ve raporlamasına kısıtlı ilgi gösteren Polonya kanunları nedeniyle de Polonya’da sermaye piyasalarına ulaşmaya çalışan yabancı şirketler de KSS düzenlemeleri konusunda herhangi ciddi bir sınırlama ile karşılaşmamaktadırlar. Bunun yanı sıra, Avrupa’daki durum da çeşitlilik arz etmektedir. Avrupalı şirketlerin KSS politikaları ve raporlaması konusunda AB tarafından konulan herhangi bir genel yasal zorunluluk yoksa da 2003 yılı Muhasebenin Modernleştirilmesi Direktifi, kurumsal muhasebe ve raporlama ile ilgili konuları içermekte, ulusal seviyede daha detaylı yasal müdahalelere kaynaklık etmektedir. İsveç, Danimarka, Hollanda ve İngiltere gibi ülkeler KSS bilgilerinin raporlanmasını ve kamuoyuna açıklanmasını zorunlu kılmaktadırlar. Polonya
borsalarında kayıtlı şirketler kurumsal yönetişim kurallarının uygulanmasında Avrupa ülkelerinin uygulamalarından çok uzak görünmeseler de, KSS politikalarının zorunlu hale gelmesi henüz karar aşamasındadır. Bu konuda Polonya’da kayıtlı şirketlere ilişkin belgeler de oldukça azdır. Bu makale konuya ilişkin ön hazırlık çalışması olarak ön sonuçları verme girişimidir ve daha derinlikli analizler için temel oluşturacaktır. 

Kaynakça

  • Aggestam, Lisbeth. 2004. A European Foreign Policy? Role Conceptions and the Politics of Identity in Britain, France and Germany, Vol. 106. Edsbruk: Akademitryck. (Stockholm Studies in Politics).
  • Aluchna, Maria. 2008. “Dobre praktyki Corporate Governance. Światowe tendencje, a polskie doświadczenia”, E- mentor nr 2 (24), http://www.e-mentor.edu.pl/artykul/index/numer/24/id/529.
  • Aluchna, Maria. 2015. “Employee Volunteering as an Element of Corporate Social Responsibility: The Evidence form the Polish Listed Companies”, in Corporate Social Responsibility in Europe. United in Sustainable Diversity, ed. Samuel O. Idowu et al., New York:117-142.
  • Aluchna, Maria and Izabela Koladkiewicz, “Guidelines for Corporate Behavior, Origin, Current Stage and Future Tendencies of Polish Corporate Governance Code”, in Culture and Corporate Governance, ed. Güler Aras; David Crowther (Leicester, 2008).
  • Apostolakou, Androniki and Gregory Jackson. 2009. “Varieties of CR and European Models of Capitalism: CR as an Institutional Mirror or a Substitute?”, Journal of Business Ethics, 94 (3): 371-394.
  • Bechert, Stefanie and Natalia Gorynia-Pfeffer. 2008. Polsko-niemieckie przedsiębiorstwa oraz wymagania ich Stakeholder, Rekomendacje na temat społecznej odpowiedzialności biznesu, RKW Kompetenzzentrum, Klarman Druck, Kelkheim.
  • Beltratti, Andrea. 2005. “The complementarity between corporate governance and corporate social responsibility”, The Geneva Papers on Risk and Insurance - Issues and Practice, vol. 30, issue 3: 373-386.
  • Beltratti, Andrea. 2008. “The complementarity between corporate governance and corporate social responsibility, in Stakeholders and Sustainability”, in Corporate social responsibility: an overview, ed. Paul Redmond :294- 307.
  • Bibu, Nicolae, Marian Nastase and Diana Corina Gligor. 2010. “The perception of Corporate Social responsibility in Romania”, Review of International Comparative Management, 11, n. 5: 764-775.
  • Carroll, Archie B. 1999. “Corporate Social Responsibility. Evolution of a definitional Construct”, Business and Society, 38, 3: 268-295.
  • Cesljas, Ivana. 2002. “Corporate Governance in Transitional Economies: Business Groups in Croatia”, Journal for East European Management Studies, Vol. 7, No. 2 :162-186.
  • Cienski, Jan. 2012. “Buoyant Growth Gives City Clout”, The Financial Times, 22.5.2012.
  • Csafor, Hajnalka. 2008. Challenges of CSR in some Recent Accession Countries of the EU: Hungary, Poland, Slovakia, Romania, The Fondazione Eni Enrico Mattei Series Index. Accessed May 10, 2014. http://www.feem.it/Feem/Pub/Publications/CSRPapers/default.htm.
  • CSRinfo. 2013. Raportowanie CSR w Polsce 2013. Doradztwo PwC,
  • Liderzy Zrównoważonego Rozwoju poszukiwani. Accessed November 14, 2013.
  • http://www.pwc.pl/pl/doradztwo-csr/index.jhtml.
  • Drakulevski, Ljubomir. 2002. Corporate Governance in the Republic of Macedonia: 1131-1139
  • Erkens, David H., Mingyi Hung and Pedro P. Matos. 2009. “Corporate Governance in the 2007-2008 Financial Crisis: Evidence from Financial Institutions Worldwide”, ECGI - Finance Working Paper No. 249/2009.
  • Elms, Heather. 2006. "Corporate (and stakeholder) responsibility in Central and Eastern Europe", International Journal of Emerging Markets, Vol. 1, n. 3: 203-211.
  • European Commission. 2014. Accessed June 14, 2014. http://europa.eu/rapid/press-release_MEMO-14-301_en.htm.
  • European Commission. 2013. Flash Eurobarometer 363, How companies influence our society: Citizen’s view. Accessed June 5, 2014. http://ec.europa.eu/public_opinion/flash/fl_363_en.pdf.
  • Forum Odpowiedzialnego Biznesu. 2013. Raport. Odpowiedzialny Biznes w Polsce. Dobre praktyki, Warszawa.
  • Gasiński, Tomasz, Grzegorz Piskalski. 2013. Zrównoważony Biznes, Podręcznik dla Małych i Średnich Przędsiebiorstw. Publikacja na zlecenie Ministerstwa Gospodarki. Accessed June 15, 2014. http://www.csr.szczecin.pl/images/stories/zrownowazony_biznes.pdf.
  • Gasparski, Wojciech. 2005. “Poland: Business Expectations Beyond Profit”, in Corporate Social Responsibility Across Europe, ed. André Habisch et al. (Springer Berlin, 2005).
  • Gasparski, Wojciech. 2013. Biznes, Etyka, Odpowiedzialność. Podręcznik Akademicki. Wydawnictwo Naukowe PWN, Warszawa.
  • Grant Thornton. 2011. Corporate Governance Review 2011. A changing climate. Fresh challenges ahead.
  • Grant Thornton. 2013. Corporate Governance Review 2013. Governance steps up a gear.
  • Gregoric, Aleksandra, Janez Prašnikar, and Ivan Ribnikar. 2000. “Corporate Governance in Transitional Economies: The Case of Slovenia”. Economic and Business Review. Vol. 2, No. 3:183-207.
  • Gjİlberg, Maria. 2009. “The Origin of Corporate Social Responsibility: Global Forces or National Legacies?”, Socio- Economic Review, Vol. 7 No. 4: 605-637.
  • Grosfeld, Irena and Iraj Hashi. 2004. “The Emergence of Large Shareholders in Mass Privatized firms: Evidence from Poland and the Czech Republic”, The William Davidson Institute, Working Paper No. 718, August 2004.
  • Hashi, Iraj. 1998. “Mass privatization and corporate governance in the Czech Republic. Economic Analysis”, 1(2): 163-187.
  • “The list of companies”, last modified March 03, 2014.http://www.gpw.pl/lista_spolek_en.
  • “Global CSR Disclosure”, last modified April 23, 2014, http://hausercenter.org/iri/about/global-csr-disclosure- requirements.
  • Hys, Katarzyna, Liliana Hawrysz. 2013. “CSR in Poland as an important foundation of modern society”, Proceedings of the Conference “Active Citizenship by Management, Knowledge management & Innovation”, held in Zadar, Croatia, on June 19th -21st.
  • Kindermann, Dana. 2009. “Why do some countries get CSR sooner, and in a greater quantity, than others ? The political economy of corporate responsibility and the rise of market liberalism across the OECD 1977-2007”, WBZ discussion papers, SP III, 301.
  • Koladkiewicz, Izabela. 2001. "Building of a Corporate Governance System in Poland: Initial Experiences”, Corporate Governance 9, Issue 2: 228-235.
  • Kozarzewski, Piotr. 2001. “Corporate Governance Restructuring in the Course of Privatization in Poland, In Enterprise in Transition”, Fourth International Conference on Enterprise in Transition, Proceedings Book of Extended Abstracts, CD Rom with full papers, University of Split, Faculty of Economics, Split. Hvar: 2053- 2074.
  • Kozarzewski, Piotr. 2006. “Privatization and Corporate Governance in Poland: Problems and Trend, Studies & Analyses”, CASE No. 325, Warsaw.
  • Krajowy Program Reform, Ministerstwo Gospodarki, Społeczna Odpowiedzialność Biznesu w Polsce, last modified November 13, 2013. http://www.mg.gov.pl/files/upload/10892/CSR_PL.pdf.
  • Kuznetsov, Alexander and Olga Kuznetsova. 2003. “Corporate Governance: Does the Concept Work in Transition Countries?”, Journal of East European Management Studies, Vol. 8, No. 3: 244-262.
  • MillwardBrown, PwC, “Raport. Ocena stanu wdrażania standardów społecznej odpowiedzialności biznesu – Zestaw wskaźników społecznej odpowiedzialności w mikro, małych, średnich oraz dużych przedsiębiorstwach”, last modified November 02, 2013.http://badania.parp.gov.pl/files/74/75/77/13079.pdf.
  • Ministry of Economy. 2012. National Reform Program Europe 2020, CSR Corporate Social Responsibility in Poland
  • Neal, Radford and Philip L. Cochran. 2008. “Corporate social responsibility, corporate governance, and financial performance: lessons from finance”, Business Horizons, Vol. 51, 6: 535-54.
  • PAIZ-Deloitte (2004), How to do Business. Investors Guide Poland.
  • Popowska, Magdalena and Luciano Segreto. 2014. “Corporate governance and ownership structure in the top 30-listed non-financial companies in Poland”, Proceedings of the Conference “An Enterprise Odyssey: Leadership, Innovation and Development for Responsible Economy”, held in Zadar, Croatia, on June 6th -7th.
  • Postma, Theo, Hermes, Niels. 2003. “Institutions, Corporate Governance and Corporate Governance Institutions: The Case of Estonia”, Journal of East European Management Studies, Vol. 8, No. 3: 263-292.
  • Potocki, Tomasz. 2015. “Corporate Social responsibility in Poland. From Theory to Practice”, in Corporate Social Responsibility in Europe, ed. Samuel O. Idowu et al., New York, United in Sustainable Diversity, New York.
  • Republic of Poland, National Reform Program, Europe 2020, Updated 2012-13
  • Steurer, Reinhard and Astrid Konrad. 2010. “Business-society relations in Central- Eastern and Western Europe: How those who lead in sustainability reporting bridge the gap in corporate (social) responsibility”, FER Discussion paper 3/2010.
  • The Economist, (6.7.2011), “Shareholder rights have been bruised by big investors”.
  • Tamowicz, Piotr and Maciej Dzierżanowski. 2002. White Paper on Corporate Governance, Instytut Badań nad Gospodarką Rynkową, Gdańsk.
  • UNIDO, Accessed June 14, 2014, http://www.unido.org/en/what-we-do/trade/csr/csr-projects/regional-projects/csr-in- central-eastern-europe.html.
  • UNDP. 2007. “Baseline study on CSR practices in the EU new member states and the candidate states”.
  • Van Den Berghe, Lutgard. 2009. “To What Extent is the Financial Crisis a Governance Crisis? From Diagnosis to Possible Remedies”, SSRN Working paper, SSRN: http://ssrn.com/abstract=1410455
  • World Bank (2005a). Report on the Observance of Standards and Codes (ROSC), Corporate Governance Country Assessment, Poland, June.
  • World Bank (2005b). Public expectation for Corporate Social responsibility in Poland, Warsaw the World Bank Communication Division at the World Bank Warsaw Country Office.
Toplam 56 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Makaleler
Yazarlar

Magdalena Popowska Bu kişi benim

Yayımlanma Tarihi 29 Ekim 2015
Yayımlandığı Sayı Yıl 2015 Cilt: 10 Sayı: 39

Kaynak Göster

APA Popowska, M. (2015). Europe, between Mandatory and Voluntary Approach to CSR: Some New Evidence from the Polish Listed Companies. Yaşar Üniversitesi E-Dergisi, 10(39), 38-45. https://doi.org/10.19168/jyu.13091
AMA Popowska M. Europe, between Mandatory and Voluntary Approach to CSR: Some New Evidence from the Polish Listed Companies. Yaşar Üniversitesi E-Dergisi. Aralık 2015;10(39):38-45. doi:10.19168/jyu.13091
Chicago Popowska, Magdalena. “Europe, Between Mandatory and Voluntary Approach to CSR: Some New Evidence from the Polish Listed Companies”. Yaşar Üniversitesi E-Dergisi 10, sy. 39 (Aralık 2015): 38-45. https://doi.org/10.19168/jyu.13091.
EndNote Popowska M (01 Aralık 2015) Europe, between Mandatory and Voluntary Approach to CSR: Some New Evidence from the Polish Listed Companies. Yaşar Üniversitesi E-Dergisi 10 39 38–45.
IEEE M. Popowska, “Europe, between Mandatory and Voluntary Approach to CSR: Some New Evidence from the Polish Listed Companies”, Yaşar Üniversitesi E-Dergisi, c. 10, sy. 39, ss. 38–45, 2015, doi: 10.19168/jyu.13091.
ISNAD Popowska, Magdalena. “Europe, Between Mandatory and Voluntary Approach to CSR: Some New Evidence from the Polish Listed Companies”. Yaşar Üniversitesi E-Dergisi 10/39 (Aralık 2015), 38-45. https://doi.org/10.19168/jyu.13091.
JAMA Popowska M. Europe, between Mandatory and Voluntary Approach to CSR: Some New Evidence from the Polish Listed Companies. Yaşar Üniversitesi E-Dergisi. 2015;10:38–45.
MLA Popowska, Magdalena. “Europe, Between Mandatory and Voluntary Approach to CSR: Some New Evidence from the Polish Listed Companies”. Yaşar Üniversitesi E-Dergisi, c. 10, sy. 39, 2015, ss. 38-45, doi:10.19168/jyu.13091.
Vancouver Popowska M. Europe, between Mandatory and Voluntary Approach to CSR: Some New Evidence from the Polish Listed Companies. Yaşar Üniversitesi E-Dergisi. 2015;10(39):38-45.