Professional Documents
Culture Documents
Introduction
Profit pursuit has been one of the most important
company goals for a long time, first and foremost because
revenue earning is an essential condition for activity
succession. However, spreading CSR conception impels to
ensure the implementation of needs and goals of all groups
concerned. Implementation of responsible business practice
may help company in creating competitive advantage, may
have positive influence on its reputation, employee loyalty
and employment, activity efficiency and sales volumes.
Although conception of social responsibility has been
still under discussion in scientific literature, we are
interested in the content of social information and level of
its disclosure in this article. Social disclosure, in a broad
sense, consists of companys relationship with its
stakeholders (investors, creditors, employees, suppliers,
customers, government and the community).
Topic of social information on CSR disclosure is
relevant because of some aspects:
Not only the fact of efficiency of companys
environmental and social activities organization is
important but also the assessment of such activity by
the groups concerned, i.e. if they consider the
company as socially responsible. This depends on the
level of social information disclosure.
Social accounting approach analyzes to what extent
the information on companys situation should be
disclosed to satisfy the goals of stakeholders
concerned. The goal of social reports is to ensure
companys communication with the groups concerned.
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LinaDagiliene.TheResearchofCorporateSocialResponsibilityDisclosuresinAnnualReports
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There are annual reports for the years 2007 and 2008
of four companies from diary industry that have been
quoted in Vilnius stock exchange used. The same
industry is chosen aiming to ensure reliability of the
results obtained, irrespective of different industries
specifications. Similarly, there is no data constraint
when investigating publicly quoted companies.
There are various companys social responsibility
valuation methodologies presented in scientific
literature that are compared in Table 1 below. It
appears from this that the main valuation areas (human
resources, community activity, product development,
environmental activity) are repeated.
Table 1
1. Human resources. 2. Community development. 3. Product research and development. 4. Environmental issues.
1. Economic activity. 2. Environmental activity. 3. Social activity: labour relations, human rights, community,
responsibility for production.
1. Work output. 2. Human resources issues. 3. Environmental issues. 4. Social/community commitment (Pro-bono
Campaigns).
Holder-Webb et al (2009)
1. Community. 2. Diversity and human resources. 3. Environmental. 4. Health and safety. 5. Human rights and
supply chain. 6. Political.
Murthy (2008)
6
5
4
4
2.5
2
1
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2.5
0.5
2007
Product
Community
Human resources
Environment
Research Results
4.5
2008
LinaDagiliene.TheResearchofCorporateSocialResponsibilityDisclosuresinAnnualReports
200
Number of sentences
180
160
84
140
Product
120
Community
100
21
Human resources
80
Environment
75
60
82
40
12
13
20
0
2007
2008
2. Analysis of CSR disclosure in the annual reports by company revealed the following (results are presented in Table 2).
Table 2
Results of CSR disclosure in the annual reports research (in numbers of sentences and pages)
Company
Annual report,
pages
Human
resources,
Product
Community
Environment
Rokiskio suris
2007
36
2008
40
Employees, product
quality and safety,
development of new
products, ecological
factors
12 (1 page)
40 (2.5 pages)
13 (0.5 pages)
15 (1 page)
35 (2 pages)
57 (1.5 pages)
0.5 page*
0.5 page*
0.5 page*
35 (1.5 pages)
0.5 page*
36 (1.5 pages)
n/a
n/a
n/a
n/a
6 (0.5 page)
13 (1 page)
25 (1 page)
Pieno zvaigzdes
2007
45
2008
46
Employees
Vilkyskiu pienine
2007
46
2008
50
Employees, production,
development of new
products, product quality
Zemaitijos pienas
2007
n/a
2008
30
Employees, production,
development of new
products, environmental
protection
Conclusions
The following conclusions are drawn after the
discussion of theoretical basis for CSR disclosure and
performance of pilot research on the grounds of the annual
reports of Lithuanian diary companies:
The following areas may be differentiated as the
most interesting to the groups concerned in the
company level: human resources activity, product
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Lina Dagilien
moni socialins atsakomybs atskleidimo tyrimas metiniuose praneimuose
Santrauka
Ilg laik pelno siekimas buvo vienas i svarbiausi bendrovs tiksl pirmiausia todl, kad pajam udirbimas yra btina veiklos tstinumo slyga.
Taiau mons veikla ir jos skmingumas taip pat yra susijs su vairiomis suinteresuotomis grupmis ir j poreiki tenkinimu. Todl atsakinga mon
privalo sprsti daugel svarbi problem: siekti isaugoti natralius iteklius; gaminant produktus neuterti gamtos ir nesukelti pavojaus mogaus
sveikatai; siekti utikrinti, kad darbo aplinka bt saugi, mogikai priimtina ir sveika. Atsakingo verslo praktikos taikymas gali padti monei sukurti
konkurencin pranaum, turti teigiam poveik savo reputacijai, darbuotoj lojalumui ir darbinimui, veiklos efektyvumui ir pardavimo apimtims.
Straipsnyje yra nagrinjami informacijos apie moni socialin atsakomyb atskleidimo aspektai metiniuose praneimuose. Nors moni socialin
atsakomyb nra nauja svoka mokslinje literatroje, vis dlto i samprata nra nusistovjusi. moni socialin atsakomyb tai bendrovs ryiai su jos
veikla suinteresuotomis grupmis: investuotojais, kreditoriais, darbuotojais, tiekjais, vartotojais, valstybinmis institucijomis, visuomene.
Socialiniu apskaitos poiriu tiriama, kiek informacijos apie mons padt turt bti atskleista suinteresuotj bendrovs veikla, kad vertintoj
tikslai bt patenkinti. Tam tikslui yra nagrinjami mons ryiai su suinteresuotaisiais informacijos vartotojais iais aspektais: akcentuojama mons
atsakomyb, analizuojami pagrindiniai suinteresuotieji ir mons pastangos i suinteresuotj atvilgiu. Taigi socialinis apskaitos poiris apima: 1)
savanorik socialins ir aplinkosaugins informacijos atskleidim, 2) papildomos informacijos, svarbios visuomens nariams, atskleidim.
Tyrimo problema ir jos ityrimo lygis. moni socialins atsakomybs temos yra aktualios ir gana vairios mokslinje literatroje: bius & Alas
(2009) tyr sry tarp moni socialins atsakomybs ir organizacijos kultros tip; Lanis & Waller (2009) nagrinjo moni socialins atsakomybs
atskleidim reklamos bendrovi metiniuose praneimuose; Epstein & Freedman (1994) aptar, kaip socialins informacijos poreikis ir pobdis priklauso
nuo skirting suinteresuotj. Kadangi socialin informacija yra neprivaloma ir teisikai nereglamentuota, daug mokslinink tiria laisvai atskleidiam
informacij, jos dyd ir poveik veiklos rezultatams: Damodaran (2007), Berglf & Pajuste (2005), Epstein & Freedman (1994), Core (2001), Dagiliene
(2009) Lanis & Waller (2009), Franci, Nanda & Olsson (2008).
Tyrim isamumo dydis daugiausia priklauso nuo ali isivystymo lygio. Besivystaniose alyse ie tyrimai daugiausia yra tik pradinio lygmens:
diskutuojama dl sampratos apibrimo, atliekami valgomieji empiriniai tyrimai bazinei situacijai nustatyti. moni socialins atsakomybs atskleidimo
situacij Kinijoje tyr Han & Zhang (2008), Indijoje ir kitose Azijos alyse Murthy (2008). Lietuvoje moni socialins atsakomybs samprat
nagrinjo Jusius (2009), Rueviius & Serafinas (2007), moni socialins atsakomybs iniciatyv tendencijas Astromskien ir Adamonien (2009).
Jusius ir Snieka (2008) pastebjo, kad mons sugebjimas utikrinti vartotoj poreikius kartu su kitomis suinteresuotoj grupmis didina jos
konkurencingum.
Empiriniai tyrimai, susij su socialins atsakomybs tyrimu Lietuvos bendrovse, kol kas yra pavieniai, fragmentinio pobdio. Didioji dalis
atlikt tyrim yra vieiamojo ir skatinamojo pobdio, jie usakyti ir vykdyti valstybini institucij. Lietuvoje nuo 2005 m. taip pat veikia Lietuvos
nacionalinis atsakingo verslo tinklas kaip Global Compact iniciatyvos dalis. Remiantis Lietuvos nacionalinio atsakingo verslo tinklo metine 2008 m.
veiklos ataskaita, is tinklas 2008 m. gruodio 31 d. vienijo 57 Lietuvos mones ir organizacijas. I 57 nari daugum sudaro verslo atstovai (48),
pilietins visuomens ir verslo organizacijos (6), akademins institucijos (2) ir viena profesin sajunga. Tik 11 Lietuvos bendrovi (i 57 nari) pateik
socialines 2008 m. paangos ataskaitas. Tai rodo, kad dauguma Lietuvos bendrovi turi pateikti privalomas finansines ataskaitas ir atskleisti reikalaujam
finansin informacij. Todl tiriant socialins informacijos atskleidimo lyg reikia naudotis privalomomis ataskaitomis.
Mokslin problema gali bti suformuluota klausimu: koki socialin informacij mons turt atskleisti ir faktikai atskleidia savo metiniuose
praneimuose?
Tyrimo objektas: laisvai atskleidiama informacija apie moni socialin atsakomyb metiniuose praneimuose.
Tyrimo tikslas: ianalizavus socialins atsakomybs atskleidimo veiksnius mokslinje literatroje, itirti socialins informacijos atskleidimo lyg
Lietuvos bendrovi metiniuose praneimuose. Siekiant pagrindinio tyrimo tikslo buvo ikelti du udaviniai: 1) remiantis mokslins literatros analize,
iskirti ir susisteminti socialins informacijos atskleidimo veiksnius; 2) itirti moni socialins atsakomybs informacijos atskleidimo lyg Lietuvos
pieno bendrovse, kotiruojamose vertybini popieri biroje.
moni socialin atsakomyb galima tirti mikroekonominiu ir makroekonominiu lygmenimis. Makroekonominiu lygmeniu socialini ir aplinkos
problem sprendimas skatina alies ekonomikos vystymsi. iame straipsnyje CSR informacijos atskleidimas yra tiriamas mikroekonominiu lygmeniu, t.
y. kaip priimant socialinius ir aplinkos problem sprendimus dalyvauja mons, kurdamos socialiai atsaking versl. mons lygmeniu mogikj
itekli vadyba yra motyvacijos sistemos sukrimas, palankaus darbo klimato utikrinimas, o makrolygmeniu poveikis regiono gyventoj uimtumo
lygiui, slyg mokytis sudarymas. Remiantis mokslins literatros analize, iame straipsnyje buvo iskirtos keturios svarbiausios veiklos ir kartu
socialin informacija apie jas: mogikj itekli veikla, produkto krimo ir tobulinimo veikla, visuomenin veikla ir aplinkosaugin veikla.
Siekiant itirti Lietuvos moni socialins atsakomybs atskleidimo lyg, buvo naudotasi moni metiniais praneimais. Remiantis statym
nuostatomis, mons turi pateikti privalomas finansines ataskaitas (balans, pelno (nuostoli) ataskait, nuosavo kapitalo pokyi ataskait, grynj
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pinig sraut ataskait ir aikinamj rat) ir metin praneim. Taiau privalomose ataskaitose yra atskleidiama tik esmin informacija apie moni
finansin veikl ir kitus esminius veiksnius, daranius tak finansinei padiai. Informacija aikinamaje rate yra atskleidiama atsivelgiant Verslo
apskaitos standart reikalavimus, kurie yra skirti mons finansiniai padiai apibdinti. Metiniame praneime mons laisvai gali atskleisti daugiau
socialins informacijos apie savo veikl. Tyrimui atlikti buvo taikyta Content analiz kaip vienas daniausiai taikom metod tiriant moni socialin
atsakomyb ir jos atskleidim (Smaliukiene, 2007; Murthy, 2008; Lanis & Waller, 2009). Content analizje pasirinktu mato vienetu buvo ubaigti
sakiniai apie socialin moni atsakomyb ir puslapi procentin dalis, tenkanti visam dokumentui (metiniam praneimui). Siekiant utikrinti
palyginamum ir padaryti logikas ivadas, tyrime buvo naudotasi keturi pieno pramons bendrovi, kotiruojam vertybini popieri biroje, metiniais
2007 ir 2008 m. praneimais.
Tyrimo rezultatai pateikti dvejopai: bendras moni socialins atsakomybs atskleidimo lygis bei pokyiai 20072008 m. ir socialins atsakomybs
atskleidimo analiz pagal mones.
1.
Lyginant 20072008 m. metinius praneimus pastebta, kad 2008 m. mons daugiau pateikia informacijos apie socialin atsakomyb.
Daugiausia informacijos yra pateikiama apie sritis, susijusias su aplinkosauga bei produkto saugumu ir kokybe. Tai rodo, kad tirtos bendrovs siekia
padidinti vartotoj poreikius, teigdamos, kad gamina kokybikus ir saugius produktus. Nei viena i tirt bendrovi savo metiniuose praneimuose
nepateik duomen apie visuomenin, projektin veikl. Tai nereikia, kad mons tos veiklos visai nevykdo. Pavyzdiui, AB Pieno vaigds
internetinje svetainje galima rasti informacij apie vykdomus rmimo projektus.
2.
Metini praneim dydis ir atskleidiamos socialins informacijos dydis netgi tos paios Lietuvos pramons akos monse labai skirtingas.
Tik viena i tirt bendrovi pateik informacij apie aplinkosaugin veikl. Informacija apie mogikuosius iteklius daugiausia buvo skaitmenin,
pateikta lentelse. Visos mons pateik informacij apie darbuotoj skaii (met pabaigos ir vidutin), isilavinimo lygi, vidutin mnesin alg pagal
darbuotoj grupes. AB Rokikio sris papildomai pateik mons organizacin struktr ir mons mogikj itekli vadybos vystymo tikslus. 2008
m. AB Rokikio sris ir AB emaitijos pienas pateik duomenis apie naudojamas aplinkosaugos sistemas (ISO 14001), dalyvavim aplinkosaugos
programose, pagrindinius aplinkosaugos politikos tikslus, pagrindinius aplinkosaugos rodiklius.
Raktaodiai: laisvas informacijos atskleidimas, moni socialin atsakomyb, mogikieji itekliai, visuomen, aplinkosauga, produktas, etinis
praneimas.
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