- Tytuł:
- A literature review on the difference between CSR and ESG
- Autorzy:
- Kaźmierczak, Magdalena
- Powiązania:
- https://bibliotekanauki.pl/articles/27313503.pdf
- Data publikacji:
- 2022
- Wydawca:
- Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
- Tematy:
-
CSR
ESG
sustainability
reporting of sustainability matters
zrównoważony rozwój
raportowanie kwestii zrównoważonego rozwoju - Opis:
- Purpose: The purpose of this study is to review the literature on Corporate Social Responsibility (CSR) and Environmental, Social and Governance (ESG) and addresses two research questions: What is the mutual relation between CSR and ESG? and Why CSR and ESG matter to businesses? Design/methodology/approach: The paper applies the method of comprehensive literature review. The analysis of keywords, abstract, and on this basis further deeper analysis of scientific texts allowed to identify the mutual relation between CSR and ESG. Findings: The main conclusion from the conducted analysis is that both concepts - CSR and ESG, apart from being complementary, can be combined not only to improve the strategic management of the organization, but also, in a broader context, to serve the good of both the local community and the whole society. CSR aims to make business responsible, while ESG aims to make it measurable. Research limitations: No empirical study has been conducted to support the findings presented in the study. Originality/value: The paper organizes and systematizes the knowledge on two concepts, i.e., CSR and ESG, which now play an important role in the sustainable management of an organization.
- Źródło:
-
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2022, 162; 275--289
1641-3466 - Pojawia się w:
- Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
- Dostawca treści:
- Biblioteka Nauki
Artykuł