“Leading by Example”—Are State-Owned Enterprises Leaders of Corporate Social Responsibility? Evidence from Poland

Anna Doś ()
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Anna Doś: University of Economics in Katowice

A chapter in Global Versus Local Perspectives on Finance and Accounting, 2019, pp 319-328 from Springer

Abstract: 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.

Keywords: CSR policy; Corporate governance; Corporate sustainability; Emerging economies; CEE countries (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-11851-8_30

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DOI: 10.1007/978-3-030-11851-8_30

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