GENERAL
1. The project helped the entrepreneurs to understand what is CSR and what activities, from the variety of actions undertaken by the company or implemented in cooperation with a social partner, belong to CSR activities. Some of the entrepreneurs have already implemented many CSR activities, and the project helped them to systematise them and/or extended them to other areas.
2. The implementation of the projects showed the entrepreneurs the complexity of this issue and had a significant impact on improving the standardisation of this area and its management, both through development of stra-tegic documents and establishment of a separate organisational unit / appointment of a person responsible for this area (the number of companies which have a person/unit responsible for CSR increased by 40%, to 54%).
3. Thanks to the implementation of the projects the entrepreneurs achieved a number of tangible business benefits, but still many of them perceive CSR primarily as a way to improve company image.
4. Among the beneficiaries of the project there were mostly service companies, including consulting and training companies, there were fewer manufacturing companies, which narrows the scope of the activities implemented.
5. Since the project achieved its objectives and was evaluated very highly by the beneficiaries of the project (its assumptions and cooperation with PARP employees) it is recommended to continue the programme in the same form as regards the subject of support and project objectives (support to SME sector in designing and implement-ing CSR activities), takimplement-ing into account the followimplement-ing substantive recommendations relatimplement-ing to the scope of the projects implemented by beneficiary companies.
APPLYING FOR THE FUNDS
1. The project was very popular among SMEs. When preparing its application for funding, every other company used the assistance of an external company. Analysis of the evaluations of beneficiary companies' applications indicates that the level of preparation of the projects qualified for implementation was different, which led to significant point difference between the applications evaluated as the best and the worst – the application with the highest score won twice as many points as the application with the lowest score.
PROJECTS IMPLEMENTED
1. Although the activities implemented by the beneficiaries of PARP programme, especially in the area of natural environment and corporate community involvement, were evaluated as mature, and the practices relating to corporate governance as very mature in the analysis of maturity,122 among the activities implemented under
122 More in section 7.7. Maturity of actions undertaken – analysis based on the maturity model
Evaluation of PARP project
“Enhancement of regional competitiveness through Corporate Social Responsibility measures”
PARP project there were few complex projects allowing the company for a strategic approach to a given issue, with the intention to manage (according to CSR definition) its impact on a given area: environmental practices apply to selected areas of company operations and do not constitute a comprehensive approach to reducing its environmental impact, and volunteering activities in many cases are only one-time actions rather than a strategic project supporting the local community.
2. Due to the fact that the implementation of activities in all CSR areas (environment, relationships with the per-sonnel, corporate community involvement) was awarded with more points, the vast majority of the beneficiaries (126 out of 150) indicated that they carry out activities in all three areas. The analysis of the projects implemented shows that in many cases, the actual need of the enterprise and key activities implemented related to one or two areas, and the activities carried out in other areas often had little effect, but allowed to meet the contest criteria.
3. The area of Market regarding fair market relations and consumer practices was not established as a separate CSR area. This area is included in the area of corporate community involvement, therefore, it did not bring as tan-gible benefits as the other separate areas (environment, corporate community involvement, relationships with the personnel).
4. As a part of social activities, many companies also indicated the activities related to social communication, which in some cases was the core of the project. Communication is not an activity that meets the criteria of corporate community involvement. It should be a supportive action rather than primary activity.
5. Within the area of relations with company employees, the projects focused primarily on improving employee satisfaction and engagement. Both the multi-criteria analysis and the evaluation of interventions (in the above mentioned area), in the opinion of employees involved in the evaluation, showed that this was one of the most important areas and it brought significant results. With the implementation of activities in the area of relations with the employees the companies achieved their goals (employees identify with the company to a larger extent (75%* of responses) and are more committed to work (66.7%) and more loyal to the company (33.3%* of respons-es)), in addition the working conditions have improved (84%*) and employee participation in the management of the company has increased (68%*).
6. Beneficiary companies found it challenging to complete the project as scheduled. 34 annexes were signed, which changed the project completion date. In addition, in some cases the delays or changes in project completion had an impact on the possibility to achieve the indicators assumed, such as gaining revenue related to seasonal service.
EXPECTED/ACHIEVED INDICATORS
1. Thirteen annexes to the agreement were signed that changed the implementation of indicators. In 28 enterprises the indicators achieved were different from the objectives. In each case, it concerned one or more indicators, but it did not affect the assumptions for the project itself in any significant way in any of the companies. In some cases the indicators were achieved at a lower level than expected, but sometimes the results achieved significantly exceeded the expectations.
2. Although, in general, the beneficiaries had no trouble in achieving the indicators set, it turned out that they found it challenging to define the indicators not only as outcome indicators but also as product indicators. There were such indicators that were neither the measure of the product nor the outcome, nor the sustainability, e.g.
“working hours of advisers”.
3. 52 companies performed audits of company's activities in various aspects as a part of the project. In many of them the activities in response to the recommendations contained in the audits were not undertaken during the project. Therefore it is difficult to determine to what extent the project helped companies to just analyse their actions or implement actions that led to their change and streamlining of their operations.
4. It is difficult to define and operationalise the indicators regarding the CSR project in relation to business activities – the costs, revenues, product development, etc.
5. In at least 15% of the companies, the main tasks implemented during the project related to development of documents (policies, procedures, etc.), and only product indicators were defined such as “development of a document”.
Summary of the results of the study – the main conclusions
Summary of the results of the study – the main conclusions 6. Within the activities in the area of environment, 37 enterprises purchased the equipment/devices which were
supposed to help the company to reduce the negative impact on the environment, but only few companies defined the indicators to measure the effect of limiting the environmental impact. For example only 29 compa-nies implementing projects in the area of natural environment adopted as an indicator the reduction of energy consumption and 20 of them used as an indicator the limitation of consumption of raw materials.
7. 4 companies conducted meetings with stakeholders during the projects, some of them had as many as 10 meet-ings. This is only one of dialogue tool, which is not always the best in relation to every stakeholder group.
IMPORTANCE OF THE PROJECT FOR THE COMPANY AND THE ENVIRONMENT
1. The project has allowed the companies to continue or expand their projects and explore new areas related to CSR. The vast majority of companies (71%*) would carry out the project planned even if they did not get the funding, but thanks to the Swiss-Polish Cooperation Programme the projects were implemented faster and to a greater extent. Due to the implementation of the project the companies not only professionalised the manage-ment of the CSR area in the company, but also developed a number of areas of its operation.
2. The projects implemented mostly had a limited impact on the local community, and especially on solving social problems relevant to the community, but allowed the companies to strengthen relationships with the communi-ties in which they operated.
3. Implementation of projects in the social area in some cases did not involve cooperation with any external entity.
However, 60 companies that have established cooperation with social partners, still continue to work with them in different areas.
RESULTS OF THE PROJECTS IMPLEMENTED
1. The beneficiaries are satisfied with the results achieved – 92%* indicated that they are in line with their expecta-tions.
2. Implementation of projects has brought a number of business changes to the companies – in terms of costs, development of products and services – in every third company (33%*), the project helped to reduce operating expenses, and in every fourth company (24%*), the project allowed to achieve greater gross profit, and in every fifth company (22%*), the project contributed to the increase in revenues from sales of products and services. But it should be noted that:
• first of all – in many areas of activity the companies do not measure the impact of the projects systematically or do not associate the CSR activities implemented directly with business activity indicators they monitor. This approach to systematic analysis and monitoring of business performance is characteristic to the sector of micro companies and small companies.
• secondly – a number of effects (i.e. gross profit, costs reduction, new products and services launch, attracting new customers, entering new markets, etc.) will be deferred over time because of the short time that has elapsed since the completion of a large group of projects.
3. Also in the area of environment the companies gained measurable benefits reflected in their financial results. 70%
of the companies out of 66, which are monitoring the impact of their actions on the environment, recorded an improvement of indicators in this area, including: decrease in the amount of generated waste (on the average by 21%) decrease in consumption of raw materials (on the average by 19%) and a decrease in energy consumption (on the average by 17%).
4. The social projects implemented, especially employee volunteering programmes, were classified as activities in the area of relations with the employees by the number of companies. Although they allowed the employees to use their passions and interests (58.3%), these activities contributed to raising the competence of employees only to a small extent (the companies indicated that thanks to volunteering programmes the ability to work in a team of every third employee (33%) increased and their project management skills (17%) improved.
5. Standardisation of activities had a positive impact not only on regularisation and professionalisation of the activ-ities carried out in the company, but also on the relationships with the customers because it makes it possible to eliminate errors resulting from lack of the standards of conduct.
6. The main effects and benefits to the companies from the completed projects were related to relations with the employees – the increase in their satisfaction. (see above).
EVALUATION OF THE PROJECT BY THE BENEFICIARIES
1. The assumptions of the project were in line with both with the market need for support and stimulation of devel-opment of CSR practice in the SME sector and the expectations and needs of the beneficiaries.
2. The project “Enhancement of regional competitiveness through Corporate Social Responsibility measures”
implemented under the Swiss-Polish Cooperation Programme was well organised according to the beneficiaries – overall score is 4.2 on a scale from 1 to 5. 85% of the companies evaluated the organisation of PARP project as very good or good.
3. The most difficult stage of the project from the point of view of the beneficiaries was the stage of settling the project (55%*), and most of the problems indicated by beneficiary companies were related to financial issues, including delays in payments, which were often the result of errors in account documentation submitted by the beneficiary. Most problems of the beneficiaries were usually caused by the delays in the schedule of activities (35.2%*), modification of the budget (23%*) and reimbursement of the costs incurred (19.7%*).
PROJECT MANAGEMENT BY PARP
Detailed analysis of selected items related to the organisation of PARP pilot programme was evaluated very highly (among others project objectives were achieved, the beneficiaries evaluate very well both the project and its assumptions and the cooperation with PARP). It is recommended to continue the programme in the same form as regards the project objectives (support to entrepreneurs in implementing CSR activities), however, in the next edition, it would be worth taking into account the following:
1. Distinguishing the Market area as a separate group of CSR activities. (see above)
2. Favouring the projects (for example by means of additional score) which are not only complex, but first of all are of strategic importance for the company in connection with its business objectives. (see above)
3. Favouring the projects (for example by means of additional score) for which a comprehensive portfolio of indica-tors was developed both in terms of products and the effects and results.
4. External control system to monitor the quality of projects. During the programme project controls were carried out, but they related to procedural matters and compliance of the project implemented with the agreement (e.g.
compliance of the activities carried out with the agreement, procedures applied in order to select contractors, achievement of the products and results of the project as planned, existence of the goods purchased or correct-ness of documenting and posting the costs), project quality control was conducted to a limited extent.
5. CSR adviser verification system. In the pilot edition of PARP programme, a significant proportion of advisers included in the database of PARP advisers are the persons whose skills were not verified both at the stage of creating the database and at the stage of project implementation (no one was removed from the base, even the consultants who did not perform well, or even were exchanged during the project).
6. Creating the electronic system of project documentation and reports in electronic version. Currently the whole project documentation is in paper form. It caused many difficulties both at the stage of project management (time-consuming) and at the stage of ex-post evaluation (limited analytical capabilities and the need to create databases, enter the information from the applications, reports and other project documents).
7. Estimation of human resources in direct preperation to the increasing scale of the intervention planned.
Summary of the results of the study – the main conclusions