Raportowanie o społecznej odpowiedzialności przedsiębiorstw (CSR) za pomocą narzędzia legitymizacji przedsiębiorstw
DOI:
https://doi.org/10.18559/y9j31m58Słowa kluczowe:
Społeczna odpowiedzialność biznesu, Raportowanie, SprawozdawczośćAbstrakt
Zasadniczym celem artykułu jest prezentacja teorii legitymizacji i jej zastosowań w raportowaniu o CSR (corporate social responsibility). Teoria legitymizacji jest na świecie szeroko stosowana w badaniach naukowych z zakresu rachunkowości jednak w Polsce nie jest jeszcze dobrze znana. W pierwszej części artykułu zaprezentowano teorię legitymizacji na tle teorii zorientowanych systemowo. Jak wskazano, teoria legitymizacji stanowi rdzeń systemowego punktu widzenia przedsiębiorstwa. W dalszej części artykułu zaprezentowano definicje, formy i rodzaje legitymizacji, a także strategie uzyskania, utrzymania i odbudowy utraconej legitymizacji. Obok omówienia teoretycznego zaprezentowano także wyniki wybranych badań dotyczących raportowania o CSR w zakresie teorii legitymizacji.
Pobrania
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