IDEAS home Printed from https://ideas.repec.org/a/ksa/szemle/1929.html
   My bibliography  Save this article

A vállalati társadalmi felelősségvállalás megközelítései és a fenntartható fejlődés
[How popular approaches to corporate social responsibility relate to sustainable development]

Author

Listed:
  • Szennay, Áron

Abstract

A tanulmány a vállalati társadalmi felelősségvállalás különböző irányzatainak a fenntartható fejlődéshez való viszonyát elemzi, különös tekintettel a megosztott értékteremtésre és a hármas optimalizációra. Az eredmények alapján az üzleti szereplők felelősségvállalása a jelenlegi gazdasági struktúra fenntartása, a fenntarthatóság gyenge definíciója érvényesítésének irányába mutat. A megosztott értékteremtés és a hármas optimalizáció egyaránt a vállalati felelősségvállalás üzleti szempontjait, a gazdasági érdek és a fenntarthatósági célok közötti kölcsönösen előnyös kapcsolatokat helyezi előtérbe. Bár a megosztott értékteremtés vizsgált irányzatai rendre a piacgazdaság újradefiniálását hirdetik, elemzésünk alapján kevés újdonságot mutatnak, csupán a társadalmi bizalom visszaszerzését, megtartását, valamint a különböző tanácsadók, illetve vállalatok márkaépítését szolgálják. A vizsgálat következtetései a hazai és nemzetközi szakirodalom feldolgozásán alapulnak.* Journal of Economic Literature (JEL) kód: M14, M21, Q56.

Suggested Citation

  • Szennay, Áron, 2020. "A vállalati társadalmi felelősségvállalás megközelítései és a fenntartható fejlődés [How popular approaches to corporate social responsibility relate to sustainable development]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 1057-1074.
    • Handle: RePEc:ksa:szemle:1929
    DOI: 10.18414/KSZ.2020.10.1057
    as

    Download full text from publisher

    File URL: http://www.kszemle.hu/tartalom/letoltes.php?id=1929
    Download Restriction: Registration and subscription. 3-month embargo period to non-subscribers.
    File URL: https://libkey.io/10.18414/KSZ.2020.10.1057?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
    2. Brand, Fridolin, 2009. "Critical natural capital revisited: Ecological resilience and sustainable development," Ecological Economics, Elsevier, vol. 68(3), pages 605-612, January.
    3. Rebecca Chunghee Kim, 2018. "Can Creating Shared Value (CSV) and the United Nations Sustainable Development Goals (UN SDGs) Collaborate for a Better World? Insights from East Asia," Sustainability, MDPI, vol. 10(11), pages 1-26, November.
    4. Málovics, György & Dombi, Judit, 2015. "A növekedésen túl - egy új irányzat hozzájárulása a fenntarthatósági vitához [Beyond growth - the contribution of a new direction to the debate on sustainability]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 200-221.
    5. Marco Taliento & Christian Favino & Antonio Netti, 2019. "Impact of Environmental, Social, and Governance Information on Economic Performance: Evidence of a Corporate ‘Sustainability Advantage’ from Europe," Sustainability, MDPI, vol. 11(6), pages 1-26, March.
    6. José M. Moneva & Pablo Archel & Carmen Correa, 2006. "GRI and the camouflaging of corporate unsustainability," Accounting Forum, Taylor & Francis Journals, vol. 30(2), pages 121-137, June.
    7. Scherer, Andreas Georg & Palazzo, Guido & Matten, Dirk, 2009. "Introduction to the Special Issue: Globalization as a Challenge for Business Responsibilities," Business Ethics Quarterly, Cambridge University Press, vol. 19(3), pages 327-347, July.
    8. Ágnes Zsóka & Éva Vajkai, 2018. "Corporate sustainability reporting: scrutinising the requirements of comparability, transparency and reflection of sustainability performance," Society and Economy, Akadémiai Kiadó, Hungary, vol. 40(1), pages 19-44, March.
    9. World Commission on Environment and Development,, 1987. "Our Common Future," OUP Catalogue, Oxford University Press, number 9780192820808.
    10. Bill Hopwood & Mary Mellor & Geoff O'Brien, 2005. "Sustainable development: mapping different approaches," Sustainable Development, John Wiley & Sons, Ltd., vol. 13(1), pages 38-52.
    11. Herman E. Daly, 2007. "Ecological Economics and Sustainable Development, Selected Essays of Herman Daly," Books, Edward Elgar Publishing, number 12606.
    12. Costanza, Robert & Patten, Bernard C., 1995. "Defining and predicting sustainability," Ecological Economics, Elsevier, vol. 15(3), pages 193-196, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Áron Szennay & Cecília Szigeti & Norbert Kovács & Dániel Róbert Szabó, 2019. "Through the Blurry Looking Glass—SDGs in the GRI Reports," Resources, MDPI, vol. 8(2), pages 1-17, May.
    2. Markus Milne & Rob Gray, 2013. "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting," Journal of Business Ethics, Springer, vol. 118(1), pages 13-29, November.
    3. Thaís Vieira Nunhes & Merce Bernardo & Otávio José de Oliveira, 2020. "Rethinking the Way of Doing Business: A Reframe of Management Structures for Developing Corporate Sustainability," Sustainability, MDPI, vol. 12(3), pages 1-32, February.
    4. Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1211-1257, October.
    5. Gébert, Judit, 2015. "Mit is kell fenntartani?. Fenntarthatóság a képességszemlélet perspektívájából [Sustaining what?. Sustainability in terms of the capability approach]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 972-989.
    6. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
    7. Dawid Szostek, 2019. "The Impact of the Quality of Interpersonal Relationships between Employees on Counterproductive Work Behavior: A Study of Employees in Poland," Sustainability, MDPI, vol. 11(21), pages 1-33, October.
    8. Vincenzo Formisano & Bernardino Quattrociocchi & Maria Fedele & Mario Calabrese, 2018. "From Viability to Sustainability: The Contribution of the Viable Systems Approach (VSA)," Sustainability, MDPI, vol. 10(3), pages 1-17, March.
    9. Bahadur Ali Soomro & Ikhtiar Ali Ghumro & Naimatullah Shah, 2020. "Green entrepreneurship inclination among the younger generation: An avenue towards a green economy," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(4), pages 585-594, July.
    10. Higgins, Colin & Walker, Robyn, 2012. "Ethos, logos, pathos: Strategies of persuasion in social/environmental reports," Accounting forum, Elsevier, vol. 36(3), pages 194-208.
    11. Larissa Shnayder & Frank J van Rijnsoever & Marko P Hekkert, 2015. "Putting Your Money Where Your Mouth Is: Why Sustainability Reporting Based on the Triple Bottom Line Can Be Misleading," PLOS ONE, Public Library of Science, vol. 10(3), pages 1-23, March.
    12. Shelby D. Hunt, 2017. "Strategic marketing, sustainability, the triple bottom line, and resource-advantage (R-A) theory: Securing the foundations of strategic marketing theory and research," AMS Review, Springer;Academy of Marketing Science, vol. 7(1), pages 52-66, June.
    13. Pataki, György & Bajmócy, Zoltán & Málovics, György & Gébert, Judit, 2019. "Miről szól(hatna) a felelősségteljes kutatás és innováció?. Rendszerkonform versus transzformatív megközelítés [What is responsible research and innovation about? Contrasting the reform and transfo," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(3), pages 286-304.
    14. Alexey Voinov, 2008. "Understanding and communicating sustainability: global versus regional perspectives," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 10(4), pages 487-501, August.
    15. John Holmberg & Johan Larsson, 2018. "A Sustainability Lighthouse—Supporting Transition Leadership and Conversations on Desirable Futures," Sustainability, MDPI, vol. 10(11), pages 1-25, October.
    16. Mähönen Jukka, 2020. "Integrated Reporting and Sustainable Corporate Governance from European Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-40, July.
    17. Umberto Berardi, 2013. "Sustainability assessment of urban communities through rating systems," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 15(6), pages 1573-1591, December.
    18. Mehdi Jabbari & Majid Shafiepour Motlagh & Khosro Ashrafi & Ghahreman Abdoli, 2020. "Differentiating countries based on the sustainable development proximities using the SDG indicators," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(7), pages 6405-6423, October.
    19. Katharina Spraul & Julia Thaler, 2020. "Partnering for good? An analysis of how to achieve sustainability-related outcomes in public–private partnerships," Business Research, Springer;German Academic Association for Business Research, vol. 13(2), pages 485-511, July.
    20. Elżbieta Izabela Szczepankiewicz & Przemysław Mućko, 2016. "CSR Reporting Practices of Polish Energy and Mining Companies," Sustainability, MDPI, vol. 8(2), pages 1-17, January.

    More about this item

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ksa:szemle:1929. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Odon Sok (email available below). General contact details of provider: http://www.kszemle.hu .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.