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Dziuba Jarosław
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Michałkiewicz Anna
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Mierzejewska Wioletta
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Orzeszko Teresa
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Remlein Marzena
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Rojek-Nowosielska Magdalena
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zbiorowa Praca
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Year
2020 - 2022
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2010 - 2019
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Poland
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English
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Changes in different aspects of our life that we witness do not omit the corporate social responsibility (CSR) area. Thus, it is impossible to omit a new approach to defining the above-mentioned concept, initiated by the European Commission. The new definition of corporate social responsibility does not underline the voluntary way of taking part in social initiatives (“companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis” – COM (2006) 136), but directly indicates “the responsibility of enterprises for their impacts on society” (COM (2011) 681). The change in defining the CSR concept can be related to Visser’s view of CSR. He defined CSR stages by applying IT nomenclature and using the 1.0 and 2.0 abbreviations (as CSR 1.0 and CSR 2.0) to determine the newer version of CSR and emphasizing a certain continuity with the previous one. He mentioned and described also the possible changes in the CSR area and defined five stages that are determined by the economic age of an enterprise. Obviously, although the stages that Visser proposed have their logical continuity (age of greed, philanthropy, marketing, management and finally responsibility), it will not be easy in economic everyday practice to unequivocally identify the current level of development of CSR on a global scale. There are visible large development disparities even on the Polish territory, not to mention a larger scale. Therefore, it is worth asking about the future directions of CSR development. The reference point (at least on the European scale) can be the renewed EU strategy 2011–14 for Corporate Social Responsibility. It mentions, among others, the need to enhance the visibility of CSR and disseminate good practices, improve and track levels of trust in business, improve company disclosure of social and environmental information, integrate CSR into education, training and research, emphasize the importance of national and sub-national CSR policies. In response to such a task (especially in relation to the need for integrating CSR into education and research), I present with pleasure the Research Papers of Wrocław University of Economics, which is a set of Polish perspective on selected current and future problems in the area of CSR. At this point I wish to address my thanks to the reviewers of the Research Papers, whose efforts in the form of comments and suggestions expressed in the reviews contribute also a special part to the CSR discussion held on the pages of the current volume.
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The Department of Finance and Accounting at Wrocław University of Economics and the Department of Finance at Nicolaus Copernicus University in Toruń decided to organize cyclical scientific conferences entitled “Finance and accounting for sustainable development.” The first conference, which initiated the entire cycle, was held in Karpacz in 2013, the second in Toruń in 2014, whereas the third one – so far the latest – took place again in Karpacz this year. The primary goals, followed during the current year edition of the conference, were focused on determining the impact of phenomena and financial relations on the integration of social, economic and environmental order, as well as the financial system influence on the degradation of ecosystems, destabilization, social and economic crises. The total of 80 scientific articles, in Polish and English, were sent for the conference, which gathered almost 150 participants – representing 26 universities established in 15 locations in Poland and Ukraine. These studies were subject to the qualification procedure and after receiving positive reviews they were included in one of the three research volumes entitled “Research Papers of Wrocław University of Economics”: 1. Finance and accounting for sustainable development – responsibility, ethics, financial stability – Volume I – Finance, edited by Professor Grażyna Borys and Robert Kurek PhD, 2. Finance and accounting for sustainable development – responsibility, ethics, financial stability – Volume II – Accounting, edited by Professor Jacek Adamek, Associate Professor at Wrocław University of Economics and Joanna Zuchewicz PhD, 3. Finance and accounting for sustainable development – responsibility, ethics, financial stability – Volume III, edited by Professor Teresa Orzeszko, Associate Professor at Wrocław University of Economics and Jarosław Dziuba PhD. The present volume – the last of the three above-mentioned publications – offers 14 articles in English, covering various aspects of finance and accounting functioning in the context of sustainable development. Due to the extensive and diverse thematic range of the presented studies, instead of their grouping they are published in the alphabetical order by their authors’ names. We would like to express our appreciation to the authors for putting in their efforts and preparing interesting texts. We are also very grateful to the reviewers for their hard work in providing valuable comments and useful suggestions, which certainly contributed to the improvement of the reviewed papers quality. We do be-lieve that the undertaken cooperation will not remain an incidental one, but shall result in lasting scientific contacts, meetings and interesting discussions in years to come, during the next editions of our conference, so please feel invited and welcome already today. We remain hopeful that this issue of the research volume will meet its readers’ expectations, match their interests and will be kindly received by them. We would like to wish an interesting and inspiring time while reading it. Jarosław Dziuba, Teresa Orzeszko
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The presented volume of the Research Papers, devoted to the social responsibility of organizations, refers to the Visser’s concept of CSR 1.0 and CSR 2.0. The concept does not concern so much the computer science categories but the progress and need to redefine its role in society. It is worth emphasizing that the CSR transition has different features depending on a company and country. It is a complex and diverse process, both from the perspective of time and space. Within the framework of scientific discussion held on the CSR transition, several key areas of changes are pointed out. Firstly, early CSR understanding, often identifying it with philanthropy, slowly gives way to partnership relations and cooperation based on good communication between a company and a community. Secondly, the initiatives now should not be a minimalist response to social and environmental stakeholders’ expectations but should be initiated by company’s initiatives included in strategic plans and well-thought-out investments. Thirdly, the actions marked by image aspects and “produced” by PR departments will no longer constitute a credible motives confirmation for taking pro-social initiatives by a company. Enterprises will be judged on actual credible initiatives in the area of environment, society and ethics. Fourthly, a specialization (although still valid) will be gradually replaced by performances integrated into core companies’ operations. Fifthly, the effects of pro-social activity of enterprises, being visible as a form of a product or service, should not be any long er aniche project, but should be directed to a wide audience. In other words – it is about converting the “nice-to-have” product to the “must-have” one. Sixthly, the expansion of the CSR concept from the local initiatives to the global venture will allow a more culturally diverse and internationally applied concept.
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Contemporary organizations operate in an increasingly turbulent environment that generates not only predictable changes, but also “black swans”. Winning organisations must be agile, flexible and constantly learning. Changes in the management system cover each of its components, from strategy, through systems, processes, structure, staff, organisational culture and other elements. The management science follow changes both in business environment and in management of organisations. The most important trends are described and new theories emerge. The monograph includes 29 articles written by 50 authors presenting different theoretical and empirical studies. In five parts of that book the most important challenges and trends concerning strategie management; modern approaches, methods and measures in management; sustainability and CSR; HR Management; and other were indicated. We believe that content of that book leads us to better understanding challenges and trends of contemporary organisations and management.
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The aim of this e-book is to present the most important aspects related to sustainability, corporate social responsibility and innovation from an accounting perspective. The book contains parts that deal with accounting aspects of sustainability and innovations. The book consists of ten chapters devoted to relevant and topical issues of sustainability and innovations. Chapter 1 Sustainability and Corporate Social Responsibility in Accounting is an introduction to further considerations and deals with the essence of sustainable development, corporate social responsibility and their recognition in accounting. Chapter 2 Social Responsibility Reporting Standards presents the most important reporting guidance such as GRI, OECD, United Nations Global Compact, International Organization for Standardization. Chapter 3 Narrative reporting focuses on descriptions and explanations in accounting reports. The chapter presents the links between accounting and language, the development of accounting narratives and the factors determining the use of narratives. Chapter 4 Integrated reporting discusses the motivations, objectives and the process of preparing an integrated report. Integrated reporting can prove to be an effective tool for businesses looking to shift their reporting focus from annual financial performance to long-term shareholder value creation. Chapter 5 Non-financial reporting in selected European countries presents the experience of Croatia, the Czech Republic and Poland in the field of preparing non-financial reports. A significant contribution to promoting the importance of sustainability reporting was made by the Non-Financial Reporting Directive (2014/95/EU). Chapter 6, Socially Responsible Investments discusses the essence of socially responsible investing and socially responsible investment. Socially responsible investing (SRI) is a decision making process concerning the allocation of free financial resources, where the investor aims at maximization of profit and minimization of risk on one part and includes the socio-ethical and environmental-ecological considerations on the other. Chapter 7 External costs – accounting perspective describes costs connected with using goods such as air, soil, water, silence or the aesthetics of the surroundings. One of the biggest problems for accounting in the future will be measuring the volume of using these goods or measuring the size of reduction in the quality of public goods suffered and assigning the decrease to particular companies. Chapter 8 Derivatives in accounting is devoted to financial instruments and presents two different approaches to accounting of derivatives: general model and hedge accounting. Derivatives are used to protect the enterprise against financial risk related to changes in prices on the markets, changes in the exchange rate or changes in interest rates, as well as for commercial purposes. Chapter 9 Costs of Research and Development shows the company's activity in the field of research and development and the related costs. R&D constitute an increasingly important element of the functioning of enterprises. Chapter 10 Cryptoassets – Nature, Valuation and Disclosures in Accounting focuses on cryptocurrencies (e.g. Bitcoin, Ethereum etc.) and digital tokens which are specific rights or values representatives. As a result of the transformation on the financial market, we are currently dealing with cryptoassets, which are a creation of blockchain technologies and the changing habits of the digital society. One of areas that there are a lot of doubts regarding these new technological solutions is accounting.
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