التفاصيل البيبلوغرافية
| العنوان: |
IS IT WORTH REPORTING CSR DATA? THE IMPORTANCE OF SOCIALLY RESPONSIBLE INFORMATION. |
| المؤلفون: |
OLEJNICZAK-SZUSTER, Katarzyna |
| المصدر: |
Scientific Papers of Silesian University of Technology. Organization & Management / Zeszyty Naukowe Politechniki Slaskiej. Seria Organizacji i Zarzadzanie; 2024, Issue 196, p385-395, 11p |
| مصطلحات موضوعية: |
SOCIAL responsibility of business, LOGISTIC regression analysis, SMALL business |
| مستخلص: |
Purpose: The aim of the article is to present the importance of non-financial reporting by enterprises in the small and medium-sized (SME) sector of the economy. Design, methodology and approach: Results of surveys conducted at the end of 2023 among 123 SMEs operating in Czestochowa County were used in this study, in addition to the analysis of the literature on the subject. Logit models were used in the empirical analysis workshops, thanks to which 4 models were estimated (2 complete and 2 reduced), taking into account their determinants in 4 categories. Findings: The research has shown that as the company grows, the interest in non-financial reporting increases. Originality/value: The study draws attention to the issues of reporting CSR data in the context of activities of SMEs. It provides valuable information on increasing the transparency of activities and responsibility towards society and the environment. [ABSTRACT FROM AUTHOR] |
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Copyright of Scientific Papers of Silesian University of Technology. Organization & Management / Zeszyty Naukowe Politechniki Slaskiej. Seria Organizacji i Zarzadzanie is the property of Silesian Technical University, Organisation & Management Faculty and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) |
| قاعدة البيانات: |
Complementary Index |
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