Enterprise – subject or object of responsibility? Institutional conditionings of CSR
Journal Title: Journal of Management and Business Administration. Central Europe - Year 2011, Vol 19, Issue 4
Abstract
The article presents the results of a qualitative research conducted in the field of institutional and social conditioning of corporate responsibility. Based on empirical data, two types of social representations of corporate responsibility have been distinguished. The first perceives an enterprise as the subject of responsibility, “a good neighbor and citizen” contributing to the stakeholder’s welfare. The second defines an enterprise as the subject of responsibility, limited to obeying the law, as well as the object of responsibility for authorities, administration and control units. The goal of the article is to describe the process of the development of both representations of corporate responsibility. Major determinants here are trust and institutional efficiency, understood as the ability of formal, local, central governments and control institutions to legitimize and oversee the activities of an enterprise. The extension of the discourse on responsibility by including social actors, representing different levels of government and administration, creates an additional aspect. It is their responsibility not only towards the citizens but also towards the enterprise. Their performance often determines the success or failure of an enterprise.
Authors and Affiliations
Marta Strumińska-Kutra
Zastosowanie Zrównoważonej Karty wynków (BSC) w zarządzaniu w administracji publicznej
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