Iwona Olejnik, Magdalena Stefańska
Poznań University of Business and Economics, Faculty of Management, Poznań, Poland
DOI: https://doi.org/10.31410/eraz.2018.115

​​ ​​

4th International Conference – ERAZ 2018 – KNOWLEDGE BASED SUSTAINABLE ECONOMIC DEVELOPMENT, Sofia- Bulgaria, June 7, 2018, CONFERENCE PROCEEDINGS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia;  Faculty of Business Studies, Mediterranean University – Podgorica, Montenegro; University of National and World Economy – Sofia, Bulgaria; Faculty of Commercial and Business Studies – Celje, Slovenia; Faculty of Applied Management, Economics and Finance – Belgrade, Serbia, ISBN 978-86-80194-12-7

Abstract


The topic – connecting CSR toward employees and retirement policy of the organizations is not widely discussed in literature, however it’s crucial for retirement programs setters to determine whether the level of interest in occupational pension schemes depends on the fact that CSR principles are taken into account in corporate strategies.
The purpose of the article is to discuss the level of employers ‘and employees’ interest in occupational pension schemes using example of Poland. The article will use mainly secondary data – among others, statistical data of the Polish Financial Supervision Authority and the results of surveys conducted among employees of Polish enterprises.
We assume the article will bring different benefits. First – we discuss the problem of CSR from theoretical point of view, dedicated to employees and how it is integrated with retirement programs. Then we will explain both benefits and determinants of it phenomena. However it’s necessary to mention the limitation of using such tools.

Key words

CSR toward employees, pension programs, Polish experience

References

  1. www.eurostat.com
  2. Żukowski, M., (1997), Wielostopniowe systemy zabezpieczenia emerytalnego w Unii Europejskiej i w Polsce. Między państwem a rynkiem, Akademia Ekonomiczna w Poznaniu, Poznań.
  3. Lannoo K., Barslund M., Chmelar A., von Werder M., (2014), Pension Schemes, European Parliament’s Committee on Employment and Social Affairs, Brussels, 2014.
  4. Rutecka, J. (red.), (2014), Dodatkowy system emerytalny w Polsce – diagnoza i rekomendacje zmian. Raport, Towarzystwo Ekonomistów Polskich, Warszawa
  5. Oxera (2013), Study on the Position of Savers in Private Pension Products, Brussels, www.oxera.com
  6. Cooper D. (2002): The Regulation of Occupational Pension Schemes in the UE and USA, www.actuaries.org.uk, [access: 25.06.2018].
  7. Rabelo F. M., (2018), Comparative regulation of private pension plans, https://www.oecd.org/finance/financial-markets/2961825.pdf, [access: 25.06.2018]
  8. Dewalska-Opitek A., Bilińska-Reformat K., (2016), Employer branding jako determinanta rozwoju sieci handlu detalicznego w Polsce, Problemy Zarządzania, vol. 14, nr 1 (57),  pp. 152–165.
  9. Riordan, C. M., Gatewood, R. D., & Bill, J. B. (1997). Corporate image: Employee reactions and implications for managing corporate social performance, Journal of Business Ethics, 16(1), pp. 401–412.
  10. Sims, R. L., & Keon, T. L. (1997). Ethical work climate as a factor in the development of person-organization fit. Journal of Business Ethics, 16(1), pp. 95–105.
  11. Stefańska M., (2014), Rola społecznej odpowiedzialności w tworzeniu przewagi konkurencyjnej przedsiębiorstw handlu detalicznego, Wydawnictwo UEP, Poznań.
  12. Carroll A. B., (1999), Corporate Social Responsibility. Evolution of a Definitional Construct, Business and Society, nr 38.
  13. Carroll A.B., (1979), A Three-Dimensional Conceptual Model of Corporate Performance, Academy of Management Review, vol. 4.
  14. Commission of the European Communities Papers, 2001, (nr 366).
  15. Commission of the European Communities Papers, 2011 (nr 681).
  16. Secchi, D., 2007), Utilitarian, Managerial and Relational Theories of Corporate Social Responsibility. International Journal of Management Reviews, Vol. 9, Issue 4, pp. 347-373, December 2007. https://dx.doi.org/10.1111/j.1468-2370.2007.00215.x.
  17. Kluge N., Schomann I., (2008), Corporate Governance, Workers’ Participation and CSR: The Way to a Good Company, European Review of Labour and Research, 14(1).
  18. Bhattacharya C. B., Korschun D, Swain S. D., (2011), When and How Does Corporate Social Responsibility Encourage Customer Orientation? May 2011, SSRN Electronic Journal, DOI: 10.2139/ssrn.1856475.
  19. Lin C.-P., Tsai Y.-H., Joe S.-W., Chiu C.-K., (2012), Modeling the Relationship Among Perceived Corporate Citizenship, Firms’ Attractiveness, and Career Success Expectation, Journal of Business Ethics, no. 105.
  20. Soares R., Marquis C., Lee M., 2011, Gender and Corporate Social Responsibility: It’s a Matter of Sustainability, https://www.catalyst.org/file/522/gender_and_corporate_social_responsibility_final.pdf  [access: 15.05.2012].
  21. Basu K., Palazzo G., (2008), Corporate Social Responsibility: A Process Model of Sensemaking, The Academy of Management Review 33(1).
  22. Maximiano J.M.B., (2007),  A strategic integral approach (SIA) to institutionalizing CSR, Corporate Social Responsibility and Environmental Management, Vol. 14, Issue 4, pp.  231–242.
  23. Rok B., (2004) Odpowiedzialny biznes w nieodpowiedzialnym świecie, Akademia Rozwoju Filantropii w Polsce – Forum Odpowiedzialnego Biznesu, Warszawa, p. 14.
  24. Grzesiuk A., 2012, Oczekiwania pracowników handlu w stosunku do pracodawcy a koncepcja odpowiedzialnego biznesu, Handel Wewnętrzny, nr 1-2.
  25. Bhattacharya C. B., Sen S., Korschun D., 2011, Leveraging Corporate Social Responsibility, University Press Cambridge.
  26. Munnell, A. H., Soto, M., (2007) Why are Companies Freezing Their Pensions?  Available at SSRN: https://ssrn.com/abstract=1294772 or https://dx.doi.org/10.2139/ssrn.1294772.
  27. Harrison, T., Waite, K. and White, P. (2006), Analysis by paralysis: The pension purchase decision process. International Journal of Bank Marketing 24 (1), pp. 59–23.
  28. Biong, H., & Silkoset, R. (2017). Buying CSR with employees’ pensions? The effect of social responsible investments on Norwegian SMEs’ choice of pension fund management: A conjoint survey. International Journal of Bank Marketing, 35 (1), pp. 56 – 74.
  29. Szczepański M., (2010), Stymulatory i bariery rozwoju zakładowych systemów emerytalnych na przykładzie Polski, Wydawnictwo Politechniki Poznańskiej, Poznań.
  30. The Act of 20 April 2004 on employee retirement programs, Journal of Laws of 2004, item 710.
  31. The Polish Financial Supervision Authority.
  32. Bernheim, B. D., Garrett, D. M., (2003), “The Effects of Financial Education in the Workplace: Evidence from a Survey of Households,” Journal of Public Economics  87(7-8), pp. 1487-1519.
  33.  Szczepański M., (2010), Stymulatory i bariery rozwoju zakładowych systemów emerytalnych na przykładzie Polski, Wydawnictwo Politechniki Poznańskiej, Poznań.
  34. Olsen, A., Whitman, K., (2007), Effective Retirement Savings Programs: Design Features and Financial Education. Social Security Bulletin, Vol. 67, No. 3, 53-72. Available at SSRN: https://ssrn.com/abstract=1154005.
  35. Olejnik I., (2016), Zabezpieczenie emerytalne. Modele i determinanty zachowań polskich gospodarstw domowych, Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, Poznań.
  36. Rutecka, J. (red.), (2014), Dodatkowy system emerytalny w Polsce – diagnoza i rekomendacje zmian. Raport, Towarzystwo Ekonomistów Polskich, Warszawa.
  37. Zielonka  P., (2004), Finanse behawioralne, w: Tyszka T. (ed), Psychologia ekonomiczna, Gdańskie Wydawnictwo Psychologiczne, Gdańsk.​