2015 EX-POST EVALUATION

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2015

EX-POST EVALUATION

Of the project entitled

“Enhancement of regional competitiveness through

Corporate Social Responsibility measures”

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PREPARED BY:

Aleksandra Stanek-Kowalczyk (Deloitte), Katarzyna Pietrasik (Deloitte)

Julia Patorska (Deloitte)

Grzegorz Kowalczyk (Realizacja sp. z o.o.), Marcin Trzciński (Realizacja sp. z o.o.) Evaluation conducted by:

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1. Main conclusions and recommendations

from the ex-post evaluation

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The aim of the project entitled “Enhancement of regional competitiveness through Corporate Social Responsibility measures” was to increase the awareness and knowledge of SMEs on corporate social responsibility and to imple-ment CSR through the execution of pilot projects in the field of CSR.

The subject of this evaluation is the assessment of the effectiveness, usefulness and sustainability of the results of pilot projects implemented by SMEs as part of the PARP’s project entitled “Enhancement of regional competitiveness through Corporate Social Responsibility measures". Due to the fact that almost half of the projects (73 of 150) were completed by beneficiaries in 2015, these survey conclusions should be regarded as an assessment of the first effects of the intervention.

General conclusions

The implementation of the PARP’s project entitled “Enhancement of regional competitiveness through Corporate Social Responsibility measures" – in line with the assumptions of the intervention – not only raised awareness, knowledge and helped beneficiaries understand what the CSR is, but also helped systematise and professionalise the management of this area, both by defining strategic objectives and identifying persons within the company responsible for CSR. The fact that 90%* of companies are continuing projects taken as part of the programme or is implementing new ones in the CSR area2 _{confirms the effectiveness and usefulness of the programme.}

The implementation of projects also allowed the entrepreneurs to achieve a number of business benefits, e.g. in 22%* of enterprises the implementation of projects contributed to reducing the costs, in 21%* it helped introduce new products, and 46%* of enterprises developed new areas of activity. The programme allowed companies not only to improve relations with the environment but also to develop business activity in accordance with the princi-ples of sustainable development.

Beneficiaries assess positively the project itself and its assumptions as well as the cooperation with the PARP’s employees who, if necessary, explained doubts and helped solve problems. It is recommended to continue the programme in the same form as regards the assumptions of the project (support for entrepreneurs in the imple-mentation of CSR actions), taking into account the following substantive recommendations on the scope of projects implemented by beneficiaries.

Supporting entrepreneurs in carrying out actions in accordance with CSR principles is an investment that is beneficial for all market participants, since it allows to raise standards of business relations, supports innovativeness – through development of new products and services having social or environmental attributes, helps reduce the impact of enterprises’ business activity on the environment and strengthen relations with the community, in which a particular enterprise operates.

Implemented projects3

The entrepreneurs implemented the projects within three areas: corporate community involvement, environment and relations with employees. A fourth general area was also distinguished for the analysis, i.e. actions of management nature, among others, the development of CSR strategies and reports.

1 Note! The “%*” sign indicates a base constituting 122 of 150 of all beneficiaries who participated in the survey conducted with the CAWI tech-nique.

2 As a result of the project, all beneficiaries have developed CSR strategies defining the priorities for activities in this area. 123 (of 150) companies developed such strategies as part of the project. The number of companies, in which there is a suitable unit/person responsible for CSR, increased four times – prior to starting the project such person/unit existed in 14% of enterprises, and upon the completion of the project – in 54% (of 122). Both expenditure on CSR actions (such change was reported in 47%* of enterprises) and the number of implemented projects (such change was reported in 42%* of companies) increased.

3 When analysing the projects implemented by beneficiaries, one should take into account the structure of enterprises. Firstly, more than 40% of them are micro-companies and 36% are small-sized companies. Secondly, the vast majority of the project’s beneficiaries – 79%* – represented the service sector . Production companies, which due to the nature of activity usually have a greater impact on both the local community in which they operate, and the environment, accounted for 31%* of the project’s beneficiaries.

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6 areas of actions were distinguished within the general category, in which the companies most often developed CSR strategies (123 companies) as well as obtained certificates and implemented systems and procedures relat-ing to quality management and/or CSR (59 companies). 7 areas of actions were distrelat-inguished in the environment category, among them the most frequent were: changes in activity (production processes but also, for example, in the office, resulting in the reduction of the environmental impact (110 companies) and the purchase of equipment (69 companies)). In the relations with employees category actions were implemented in 10 areas. Most often these were educational actions targeted at employees (63 companies) and the implementation of adequate procedures governing labour issues (34 companies). 8 areas of actions were distinguished in the corporate community involve-ment category, including particularly communication actions carried out by 96 companies and educational actions targeted at specific groups of stakeholders, conducted by 34 companies4_.

Although actions carried out by PARP’s beneficiaries, especially in the area of environment and corporate community involvement in the analysis of maturity were assessed as mature, and practices relating to corporate governance as very mature5_{, among the actions carried out as part of the PARP’s project there were only few projects constituting}

comprehensive actions within which the company strategically approaches the social responsibility, with the inten-tion of managing (in line with the definiinten-tion of CSR) its impact on the environment. This is due both to the level of maturity of the companies in the area of CSR management and the focus of beneficiaries on the implementation of actions in all these areas of CSR (relations with employees, environment and corporate community involvement). Therefore, in case of the implementation of this type of projects, it is recommended to reward enterprises for the implementation of strategic projects in which the beneficiary is able to identify not only the effects, but also the impact of actions on the enterprise and the environment. It is also recommended to clearly distinguish the Market area, including issues relating to fair market practices and consumer relations, so that entrepreneurs understand that CSR is an action directly related to activity and market relations, and that it should also bring benefits to the organisation in these areas.

As part of social actions, many enterprises showed activities related to social communication, which in some cases constituted the core activity in this area. It is recommended to separate communication actions, already at the stage of the beneficiary’s application, as important, but additional actions that do not form the substantive basis of the project.

Assumed and achieved indicators

Annexes to the agreement on the implementation of indicators were signed in thirteen cases6_{. 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 assumed, but in other cases the results achieved significantly exceeded those assumed7_.

While beneficiaries generally had no trouble achieving the assumed indicators, the challenge was to define indica-tors of not only the outcome, but also of the product. There were such indicaindica-tors that were neither the measure of the product nor the outcome, nor the sustainability, e.g. “working hours of advisers”. In every third enterprise (52) audits of the company’s operations in various dimensions were carried out. In many of them the audit itself was the end result of the project, and there were not enough actions related to the implementation of post-audit recommenda-tions and indicators showing the change in the enterprise, which is the result of the introduced solurecommenda-tions – which, of course, could also be the result of time, financial or organisational constraints of the project implementation, but probably those were not the only reasons.

It is recommended to adopt the effect criterion as a criterion for the acceptance of the project indicator (also for the product indicators), and for indicators that do not show this criterion, their removal, or connection with other indicators (e.g. working hours of advisers only in connection with work products), as well as the preparation and making available to the applicants a list of unacceptable indicators, or those unacceptable without reference to

4 More in section 7.1. Areas of projects

5 More in section 7.7. Maturity of actions taken – analysis based on the maturity model

6 During the project the annexes were signed with 13 beneficiaries, under which the project indicators were changed. All annexes related to indicator changes rather than opting out of them. The exception were the indicators related directly to the implementation of activities which were discontinued by the company.

7 More in section 8.1. Project indicators

Main conclusions and recommendations from the ex-post evaluation

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outcome indicators. The adoption of such solutions is crucial both in terms of building the beneficiaries’ awareness of the impact of CSR projects on the enterprise’s development and operation, and therefore the use of CSR actions in business strategy as well as the ability to evaluate the interventions in a systematic and comprehensive manner.

The importance of projects for the enterprise and the environment

The project allowed the companies to continue or expand the projects they were implementing. 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 management of the CSR area in the company, but also developed a number of areas of its operation. The multi-criteria analysis8_indicates

that the implemented projects were important for the companies mainly in the areas of change in the approach to management and relations with employees. They helped entrepreneurs make a significant change in the organisa-tional culture – 91%* of companies reported positive changes in relations with employees, improvement of working conditions, increase of involvement (45%*) as well as the effectiveness (32%)9_{. Moreover, the conducted CSR actions}

helped to reduce the negative impact on the environment (37%10_{of indications) and improve the company image}

(29%11_{of indications)}12_.

They had significantly less impact on the environment and the local community13_{. The impact of projects on solving}

social problems (important for the local community) was limited, however, its implementation allowed the compa-nies to strengthen relations in the environment in which they operate and to undertake a long-term cooperation with external partners: 31 companies (59%14_{) continue cooperation with social partners, 11 companies (21%}15_{) indicated}

that social partners with whom they entered into cooperation, supported them in other actions important for them; 7 (13%16_{) are jointly carrying out new projects.}

Effects of completed projects on business operations

Beneficiaries are satisfied with the effects achieved – 92%* indicated that they are in line with their expectations. The implementation of projects brought to companies a number of business changes – in terms of costs, develop-ment of products and services – in every third enterprise (33%*) the project impledevelop-mentation helped reduce operating expenses, in every fourth enterprise (24%*) the project implementation allowed to achieve a higher gross profit, in every fifth enterprise (22%*) the project implementation impacted revenues from sales of products and services17_.

The main effects and benefits for companies from the implemented projects were related to relations with employ-ees – raising their satisfaction (an increase was recorded in 60 of 80 companies in which the level of employemploy-ees’ satisfaction was measured) and involvement (45%* of companies recorded positive changes), which affected their performance, but also the desire to generate ideas for improving the organisation’s operation. Almost all companies18

significantly benefited in the area of relations with employees.

Also in the environmental area the companies recorded measurable benefits reflected in the financial results. 70% of companies, out of 66 that monitor the impact of their actions on the environment, recorded an improvement of indicators in this area, including: decrease in the amount of waste generated (on average by 21%), decrease in raw material consumption (on average by 19%) and decrease in energy consumption (on average by 17%). In addition,

8 More in section 8.6 – Benefits, importance and effects of the project – multi-criteria analysis

9 n= 79/ open question/ answer to the question: What has changed as a result of the implementation of the project....? 10 n= 79/ open question/ answer to the question: What has changed as a result of the implementation of the project....? 11 n= 79/ open question/ answer to the question: What has changed as a result of the implementation of the project....? 12 More in section 8.2. Importance of the Project for the Company and the Environment

13 More in section 8.6 – Benefits, importance and effects of the project – multi-criteria analysis

14 n = 53, Did the CSR project implemented by your company as part of the PARP’s programme financed by the Swiss-Polish Cooperation Pro-gramme have an impact on the development of cooperation with social partners?

15 n=53 16 n=53

17 More in section 8.5. Influence of the project implementation on company’s operations, results and the benefits achieved and in section 8.6. Benefits, importance and effects of the project – multi-criteria analysis

18 More in section 8.2.1 Importance of the Project for the Company Main conclusions and

recommendations from the ex-post evaluation

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22%* of enterprises indicated that CSR actions implemented as partof the PARP’s project contributed to the reduc-tion of operating costs on average by 10.7%, and 25%* pointed to the increase in revenues from sales of products and services on average by 13%.

Business development based on the implemented CSR project

For more than half of the beneficiaries the implementation of the CSR project was a chance to extend the scope of operations, the portfolio of products or the market in which the company operates: 57%* of beneficiaries acquired new customers, 52%* introduced new products/services, 46%* developed new areas of operations and 25%* entered new markets.

Continuation of actions conducted

Actions initiated by the companies as part of CSR projects ar being continued. More than 2/3 of beneficiaries are still continuing the actions in all three areas, including 76%* in corporate community involvement, 76%* in the area of environment, and most of them, 88%*, in the area of relations with employees.

In the case of actions in the areas of environment and relations with employees, the actions conducted are a continu-ation of those started as part of the PARP’s project and, for example, relate to maintaining environmental certificates or the compliance with the implemented employee policies and procedures.

In the area of corporate community involvement, 92% of companies that implemented a voluntary programme as part of the PARP’s project still continue the programme, and 83% still hold meetings with stakeholders.

2. Summary

Characteristics of entrepreneurs

421 applications for funding were submitted, of which 15019_{projects qualified for implementation as part of the}

project entitled “Enhancement of regional competitiveness through Corporate Social Responsibility measures". 38 applications were selected during the first call (2013) and 112 during the second call (2014). In total, 36% of entrepre-neurs who submitted applications received funding.

The most numerous group among the 150 enterprises that eventually received funding as well as implemented and settled projects as part of the project entitled “Enhancement of regional competitiveness through Corporate Social Responsibility measures” are micro-entrepreneurs – 61 entities (40.5%), followed by small-sized enterprises – 54 entities (36%), and medium-sized enterprises – 35 entities (23.5%). Most of the beneficiaries are entities that have been operating on the market for over 5 years – 80%.

Enterprises participating in the project are primarily entities whose operations go beyond the territory of a munici-pality, and even of one voivodeship. 38% indicate Europe or the whole world, and 40% indicate the entire Poland, as a range of its operations.

The vast majority of beneficiaries represents the service sector (79%). As regards the form of conducting operations, limited liability companies (41%) are dominating, followed by natural persons engaged in business activity (29%). The operations of entrepreneurs participating in the project are very diverse. Most enterprises (11) are consulting companies conducting operations classified as “business and other management consultancy activities”. The next most numerous group of entities (6) are companies conducting “other off-school education forms, not elsewhere classified”.

19 Agreements were signed with 150 entities, but some of them were terminated at various stages of the project. The evaluation relates to 150 projects that were implemented and properly settled.

Main conclusions and recommendations from the ex-post evaluation

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Prior to the submission of an application for funding under the project entitled “Enhancement of regional competi-tiveness through Corporate Social Responsibility measures" 2 out of 3 beneficiaries had experience in implementing CSR projects, including 48 entities which had experience in implementing CSR projects in at least two areas. Actions carried out prior to joining the PARP’s project were mostly related to the corporate community involvement and acting for the benefit of the local community.

Most companies did not have a CSR strategy prior to joining the project. Only 33 beneficiaries indicated that they have a CSR strategy; the remaining 117 companies declared that they will draw up this document as part of the project. In total, 123 enterprises took actions related to updating or developing a CSR strategy.

Out of 132 enterprises that have an active website, more than half (62 companies) has the CSR strategy published thereon. Among the companies that have the CSR strategy available on the website, every second one (33) has information on CSR actions taken on the website. 48 companies that do not have the CSR strategy available on the website, have information about their CSR actions published thereon.

Characteristics of the projects

In total, 150 projects received funding, of which the majority – 126 – was implemented in all three areas: environment, relations with employees and corporate community involvement. None of the projects covered only the area of cor-porate community involvement or relations with employees. 19 projects (13%) covered only the area of environment. The total amount of funding received by entrepreneurs as part of the project is over PLN 10 mln. The amount ob-tained from PARP as part of the project entitled “Enhancement of regional competitiveness through Corporate Social Responsibility measures" was supplemented by own contribution of applicants in total amounting to nearly PLN 5 mln. The total cost of the implemented projects amounted to over PLN 15 mln. The vast majority of beneficiaries covered its own contribution from internal funds. 11%* indicated that they ultimately used a credit/loan from the bank in order to implement the project, 1%* used a loan from an institution other than a bank, and 3%* from other sources20_.

A key group of expenditure within the projects consisted in capital expenditure, which accounted for 43% of overall costs of projects. Second came the expenditure on consultancy – 25% of the costs. The smallest category of costs was research and analysis – 4% of all costs.

The average project duration was 10 months. The implementation of the shortest project lasted 2 months, and of the longest – 12 months. The implementation of the vast majority of projects, 82%, took minimum 7 and maximum 12 months. 34 annexes amending the deadline for implementing the project were signed, which means that every fifth beneficiary signed such annex. Most often beneficiaries extended the project by one month (10 beneficiaries) or 2 months (9 beneficiaries).

Most frequently taken actions

The entrepreneurs implemented the projects within three areas: corporate community involvement, environment and relations with employees. A fourth general area was also distinguished for the analysis, i.e. actions of managerial nature. Within this category the companies most often developed CSR strategies (123 companies – 82%) as well as obtained certificates and implemented systems and procedures relating to quality management and/or CSR (59 companies – 40%). 20 companies (30% of beneficiaries) developed a map of stakeholders as part of the project. In most cases it was part of the CSR strategy, or the basis for further dialogue actions with key stakeholders; 27 entrepreneurs decided to use the ISO 26000 standard in various ways as part of implementing the CSR principles in the company.

7 areas of actions were distinguished in the environment category, among them the most frequent were: changes in activity (production processes, but also e.g. in the office, resulting in the reduction of the environmental impact (79% of companies out of 140 implementing the projects in the area of environment)) and the purchase of equipment (50% of companies). Every fifth entrepreneur implementing the project in this area assumed that its effect will be the reduction of energy and/or raw material consumption, and 2 entrepreneurs assumed that both raw material and energy consumption indicators as well as the waste generation indicator will be reduced.

20 At the stage of submitting the application, only two beneficiaries declared that they will use external sources of funding for the project Summary

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In the relations with employees category actions were implemented in 10 areas. Most often these were educational actions targeted at employees (49% of companies out of 129 implementing projects in the area of relations with employees) and the implementation of adequate procedures governing labour issues (78% of companies). 8 areas of actions were distinguished in the corporate community involvement category, including particularly the communication actions carried out by 74% of companies out of 130 implementing projects in this area and educa-tional actions targeted at specific groups of stakeholders carried out by 26% of companies21_.

Reasons for implementing the projects

The companies indicated main reasons which prompted beneficiaries to participate in the PARP’s project of the

Swiss-Polish Cooperation Programme (seeking funding):

• Image benefits for the company – 80.3%*

• The expected positive impact of the project on relations with: employees of the company – 75.4%*, social envi-ronment of the company – 73.8%*, employees of the company – 73%*

• The introduction of new organisational solutions in our company – 63%* • Support of planned or continuation of other CSR actions – 43.4%*

On the other hand, they relatively infrequently indicated financial reasons – lack of own funds or willingness to finance the purchase of fixed assets – 36.9%*. 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.

Assumed and achieved indicators

2 out of 3 beneficiaries had no trouble implementing the assumed indicators. In 28 companies (out of 150) the achieved indicators differed from those assumed, when six companies achieved better results than expected in terms of environmental impact, reducing even more the consumption of resources and materials, and the indicators set were not achieved in five entities. Four companies failed to achieve indicators related to the promotion and communication – the number of participants in organised meetings and events was lower than planned, or the number of people using communication materials (especially online) was lower than expected.

Beneficiaries had trouble distinguishing between product and outcome indicators. In a significant proportion of cases, project indicators coincided with actions, i.e. the action was to develop the CSR strategy and the indicator was the developed CSR strategy. In few cases the indicators referred to the change being the effect of actions taken as part of the project, e.g. the reduction of impact on the environment, the expected social effects of actions taken in the area of corporate community involvement.

In the case of outcome indicators beneficiaries also had difficulty to precisely define the outcome achieved. Indica-tors of the enterprise’s sustainability primarily related to the maintenance of standards or certificates acquired as part of the project. In very few cases, sustainability indicators related to a real change in the company (e.g. employee satisfaction21_{), which should affect the company itself.}

Product indicators prevailed among the indicators defined by beneficiaries in the general category and they largely related to developed documents, guidelines and policies. The second category of indicators includes outcome indicators also related to system issues, and therefore the implementation of relevant standards or procedures. Among the indicators most commonly used by entrepreneurs in the area of environment was the purchase of equipment – an indicator used by 106 entities, and secondly, as in the case of the “general” area, indicators relating to the implementation of standards, certificates and procedures (73). At the same time, in a much smaller number of enterprises, indicators that are the effect of the purchase of new equipment or the implementation of appropriate policies (i.e. the reduction of the consumption of certain raw materials or utilities) were defined.

21 More in section 7.1. Areas of projects

22 In most cases indicators spoke of the satisfaction survey, but did not speak of its maintaining or raising

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The main indicator adopted by enterprises in the area of relations with employees was the increase of the level of knowledge – 53 companies adopted such an indicator. As in the previous two areas (i.e. general and environmental), the second most often used category of indicators was the development and implementation of internal systems and procedures (including 19 entities, which indicated the code of ethics as the product indicator).

Most entrepreneurs implemented communication actions in the area of corporate community involvement. Among other categories of indicators are those related to the conduct of educational actions targeted at various groups of stakeholders (22 indicators) and the increase of the level of knowledge among stakeholders (36 indicators). 11 indicators were related to the implementation of the employee voluntary programme.

The importance of the project for the enterprise and the environment

• The importance of the project for the enterprise

The implementation of projects affected operating expenses and revenues in a small number of enterprises: • in 5%* of enterprises the implementation of the project contributed to an increase in costs, on average by 6.83% • in 22%* of enterprises the implementation of the project contributed to the reduction of costs, on average by

10.7%,

• 22%* of enterprises reported (due to the implementation of the project) an increase in revenues from sales of products and services.

As to the business activities, the projects had a positive impact on: • Product / service offer

• 21%* of companies introduced new products, of which:

• 78% have lower impact on the environment in the production process • 46% have lower impact on the environment in the use process • 19% support solving social problems.

• 37%* of companies introduced new services, of which: • 71% allow customers to reduce impact on the environment • 53% support customers in solving social problems.

• Business development

• 25%* of companies entered a new market/new markets • 46%* of companies developed new business areas • 57%* acquired new customers.

• Process efficiency

• 26% (of 66 enterprises measuring their impact on the environment) indicated that they reduced material consumption per product unit as a result of the implementation of the project

• 32% (of 66 enterprises measuring their impact on the environment) indicated that they reduced energy consumption per product unit

• 59% (of 66 companies measuring their impact on the environment) introduced a product that will allow to reduce energy consumption.

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• Relations in the company

• 91% of companies reported positive changes in relations with employees

• The increase in employee satisfaction was reported in 75% of 80 companies measuring employee satisfaction.

• Effectiveness of employees

• 45%* of companies reported positive changes related to employee involvement.

• According to 62% of respondents (of 34 companies23_{), employees use the knowledge acquired during}

the project, which in 38% of companies allowed to increase the employee productivity, and in 71% to improve the quality of actions taken

• The introduction of flexible forms of employment in 82% of companies (out of 11) increased the employee productivity

• According to more than half of the beneficiaries (56%) of 12 companies that indicated that they conducted employee voluntary projects, volunteer work allowed to use hobbies and interests of employees, and in every third company it had a positive impact on their competences.

• Employees’ sense of shared responsibility for the company

• The increase of employees’ participation in managing the enterprise was recorded in 68%* of companies • In 16 out of 21 companies, in which educational actions were carried out – employees generated new ideas/

solutions relating to actions carried out by the company.

• Traineeships

• 9%* of companies implemented a internship programme. On average, 4.64 interns participated in a given company’s programme. Upon its completion, on average 2.75 interns were hired.

• Relations with the environment

• As part of the implementation of projects in the area of corporate community involvement, 52%* of compa-nies cooperated with a social partner. More than half of them (59% of 53 compacompa-nies24_{) still continues their}

projects with partners, and every fourth company (21%) is supported by partners in other actions important to them, 13% are implementing another project with the social partner.

• Professionalisation of the activities in the area of corporate community involvement

Although corporate community involvement and local community development are indicated by beneficiaries in the 5th place (from among 7 areas defined by the ISO 26000 standard) in the category of importance of the impact on the company’s development, entrepreneurs not only take actions in this area, but also choose to publish information about the effects of their actions (54% of 103 companies), less often about the amount of expenditure on these purposes (10% of 103 companies). As a result of the implementation of the PARP’s project, they also determined the procedures for cooperation with social entities (26% of 103 companies), 18.4% of 103 companies developed procedures for the selection and support of social organisations and, above all, they indicated areas of corporate community involvement having priority for them (79.6% of 103 companies). Additionally, in 86.8%25_{of cases}

compa-nies continue cooperation with social partners.

23 34 companies conducted educational actions targeted at employees

24 63 companies (52%) indicated that they carried out the project with a social partner, but only 53 companies responded to the question about their possible further cooperation with the partners.

25 of 53 that provided an answer in this regard.

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The importance of the project for the environment

• Natural environment

Although 146 enterprises implemented projects in the area of natural environment, only less than half of them (66) declared, as part of the project, taking actions aiming at reducing the consumption of raw materials, energy, materials or waste generated. Out of these companies, only about 70% monitor the impact of their operations on the environment, including specific impact indicators (decrease in energy consumption, reduction in the amount of waste generated, decrease in raw material consumption). In addition, every third entrepreneur (of 66) who analysed the impact of its operations on the environment reduced its environmental impact also in another dimension: • Reduced the level of carbon dioxide emission by the company (24%)

• Began to use less polluting materials or materials dangerous for the environment (29%)

• Reduced the contamination of soil, water, the pollution of air or the level of noise (35%), 27% introduced a prod-uct that allows its reuse (recycling) after a period of use.

• Corporate community involvement

Among the beneficiaries of the PARP’s project 129 (of 150) companies carried out actions in the area of corporate community involvement. The initiator of actions for the local community was most often the owner or CEO of the company (76%* of cases), followed by employees (40%*), a response to the request sent to the company (28%*) and in 17%* of cases the initiative came from advisers with whom the company cooperated as part of the PARP’s project. Out of 129 companies, 109 carried out communication and promotional actions (e.g. created promotional materials, organised events or wrote articles) as part of the project. 105 companies took specific actions related to corporate community involvement (e.g. employees involved in voluntary work, educational meetings were organised). 12 companies conducted employee voluntary projects. Only 34%* of projects covering actions in the area of corporate community involvement aimed at solving a specific social problem.

CSR management in companies

The implementation of the PARP’s project helped streamline and organise the CSR management in the companies of beneficiaries.

Prior to starting the project most of the beneficiaries (70%*) had work regulations, almost twice less had a corporate strategy (38%*), and seven times less had a code of ethics (11%*). Prior to starting the PARP’s project 15%* of compa-nies had no strategic document (CSR or business strategy), code of ethics, work regulations or certificates confirming the quality and safety of products or taking actions limiting the impact on the natural environment. Currently, each beneficiary has at least one of these documents in place.

As a result of the project, all beneficiaries have developed CSR strategies defining the priorities for activities in this area. 123 (of 150) companies developed such strategies as part of the project. The number of companies, in which there is a relevant unit/person responsible for CSR increased nearly four times – prior to starting the project such person/unit existed in 14%* of enterprises, and in 54%* upon the completion of the project.

Both expenditure on CSR actions (such change was reported in 47%*) and the number of implemented projects (such change was reported in 42%*) increased.

Managing relations with stakeholders

Most beneficiaries are aware that they have stakeholders and are able to identify key groups for their organisation. Only 1%* of companies are not able to identify key groups of stakeholders. As part of the projects, 26 companies developed or updated their map of stakeholders.

Relations of enterprises with stakeholders are more often based on actions initiated by the company. The compa-nies rarely engage in broader network initiatives aimed at knowledge sharing – only 15 compacompa-nies admit that they participate in such an exchange.

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15%* of beneficiaries (18 companies) organised a meeting with stakeholders as part of the project. The fact that as many as 83% of them are still organising such meetings after the completion of the project may be a clear indication that their role is important. In general, direct meetings/conversations are a key tool for dialogue with stakeholders (80%* of companies are carrying out such actions).

Beneficiaries who choose to organise meetings with stakeholders consider them primarily as an opportunity to tell about what the company does – 72% (13 of 18 companies). For every other company (56% of 18) it is the opportunity to hear what is important to their stakeholders, and every third entrepreneur believes that the benefit of such meet-ings is that they may get to know stakeholders personally. 17% of companies indicated that thanks to the meetmeet-ings they learned how to improve the product; only 11% of companies acquired new customers thanks to such meetings.

Influence of the project implementation on company’s operations, results and the benefits

achieved

• FINANCIAL RESULTS

Beneficiaries had trouble indicating the impact of the project implementation on the company’s financial results. The study recorded a very large percentage of “hard to say” answers: 33%* of answers in case of the impact on operating costs, 44%* of answers in case of the impact on the company’s gross profit, 35%* of answers in case of the level of annual revenues from sales of products and services. Such a high percentage of answers indicates lack of the systematic measurement of these data in connection with actions taken. 33%* of companies indicated that the implementation of the project helped reduce operating costs; 24%* of companies reported the impact of the project on gross profit growth and 22%* on revenues from sales of products and services.

By analysing the current situation of enterprises, compared to the time before the start of the CSR project, it can be concluded that:

• Revenues of more than half of the companies (51%*) increased (on average by 27%), while 14% reported a decrease in this area (on average by 28%)

• The gross profit increased in 40%* of companies

• In every third company (33%*) operating costs increased, while they decreased in 23%* of enterprises • On average, in every fifth enterprise the financial situation has not changed.

• BUSINESS ACTIVITY

As a result of the implementation of the CSR project:

• 52%* of companies introduced new products or services • 46%* of companies developed new business areas

• 57%* of companies acquired new customers thanks to the project • Every fourth entrepreneur (25%*) entered new markets.

• RELATIONS WITH EMPLOYEES

The area of relations with employees was the one in which almost all companies reported positive changes as a result of the implementation of the project, both in terms of employee involvement (46%* of entrepreneurs noted a positive change), improvement of working conditions and employee satisfaction (change in 41% of companies) or improvement of internal communication (in 30% of enterprises).

Employees support the actions of employers, which according to them were specific and needed, and thanks to the PARP’s programme were implemented faster and were a smaller burden to the company budget. They are satisfied with CSR actions, they feel that they bring benefit to the company, but at the same time they benefit employees. Employees admitted that organising the company’s activity (standardisation) also influenced positively its opera-tions and customer relaopera-tions. Occasionally, employees directly admitted that the introduction of certain procedures,

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certificates (e.g. ISO) resulted in them having more work – they must obey the rules, perform additional actions. They also see a change in the area of employer-to-employee relations, especially in the field of communication and involving employees in decision-making. Moreover, in addition to the effects of the project implementation (e.g. trainings), they also see basic changes in the company and changes that influenced them, e.g. the company began to pay overtime or for extra tasks. They also feel that the actions taken by employers, which improve the comfort of their work, e.g. protective clothing, noise reduction, also have a positive impact on their commitment to work.

The implementation of projects did not directly influence the employment in enterprises – 16%* of companies reported an increase in the staff, 64 % of companies declared that the project had no influence on this indicator, although the level of net employment changed – employment increased in 44%* of companies, did not change in 22%* and decreased in 15%* of cases.

• COMPETITIVE ADVANTAGE

66%* of companies indicated that the implementation of the CSR project enabled them to achieve a competitive advantage by:

• Improving the image; 83%

• Building an environmentally friendly image of the company; 64% • Building a pro-social image of the company; 58%

• Introducing a new product/service; 43% • Reaching new customer groups; 40% • Lowering the price; 6%.

• CURRENTLY CONDUCTED ACTIONS

Almost all beneficiaries continue to implement CSR actions, also the majority (90%* of companies) continues the actions started as part of the PARP’s project, and 6%* take other actions than those implemented as part of the PARP’s project.

More than 2/3 of the beneficiaries is currently performing actions in all three areas: • 76%* in corporate community involvement

• 76%* in the area of environment

• Most of them, 88%*, in the area of relations with employees.

In case of actions in the areas of environment and relations with employees, actions conducted are a continuation of those started as part of the PARP’s project and, for example, relate to maintaining environmental certificates, further development of products and services or compliance with the implemented employee policies and procedures.

Project assessment

In the respondents’ opinion, the project entitled “Enhancement of regional competitiveness through Corporate Social Responsibility measures" under the Swiss-Polish Cooperation Programme was well organised – the overall score is 4.3 on a scale of five. 85% of the companies evaluated the organisation of PARP project as very good or good. Only 3%* of companies gave a score of “poor” and no enterprise gave a score of “very poor”. 84%* of beneficiaries claimed that the programme should be continued.

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Such a good assessment of the project does not mean that beneficiaries did not encounter difficulties or problems at various stages of submitting applications and implementing the project:

• The most difficult stage turned to be the settlement of the project (55%*) • 47%* of companies reported difficulties at the project implementation stage • 23%* of companies at the application submission stage.

PARP’s employees (57%* of cases) or advisers (50%*) very often helped with problem solving.

Most beneficiaries’ problems related delays in the implementation of schedules (35.2%*), modification of the budget (23%*) and reimbursement of costs incurred (19.7%*), i.e. issues related to the organisation and financing of the project. The most burdensome (from the beneficiaries’ point of view) were delays in disbursement of funds (average 3 on a 4 point scale). It should be noted, however, that these were delays resulting mainly from errors in settlements submitted by beneficiaries.

38%* of beneficiaries indicate that it would be worthwhile to make changes in three areas: • Procedures of settling the projects; 50% of indications

• Procedures of submitting applications for funds; 44% of indications • Control of the projects; 30% of indications.

Although beneficiaries indicate that, in their opinion, the following modifications could contribute to increasing the quality of projects:

• Extending the scope of costs eligible for support (55%* of indications) • Higher amounts of support (53%* of indications)

• Extending the scope of the projects implemented (50%* of indications).

taking into account each of the identified areas, they were particularly beneficial for companies submitting appli-cations for support, hence further increase in the flexibility of the support instrument and adaptation to the needs indicated by beneficiaries is not essentially justified.

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3. Objectives and context of the

implementation of the survey

The aim of the PARP’s project entitled “Enhancement of regional competitiveness through Corporate Social Respon-sibility measures", funded by Switzerland under the Swiss programme of cooperation26_{with new EU Member States,}

was to increase awareness and knowledge about corporate social responsibility (CSR) among the representatives of regional authorities, in particular employees of Marshal’s Offices, persons engaged in handling investors and exporters in regional Investor and Exporter Service Centres (IESC), and among the employees of Small and Medi-um-Sized Enterprises, so that the local enterprise and investment policy promoted socially responsible enterprises and realised in SMEs projects related to the implementation of CSR solutions. The PARP’s project was nationwide and consisted of three components:

• Component 1 – building competences of IESCs, regional authorities, in particular Marshal’s Offices and SMEs in the field of CSR through trainings, information meetings, study visits as well as information and promotional actions concerning the CSR concept and consultancy for PARP;

• Component 2 – help in implementing CSR solutions through the implementation of projects in micro-, small- and medium-sized enterprises selected through competition, including providing financial support for consultancy services and investments;

• Component 3 – dissemination of good practices and communication actions on the results of the project.

This ex-post evaluation of the project covers only the implementation of Component 2 addressed to the SME sector. Component 2 included help in implementing CSR solutions through the execution of projects selected

through competition by the SME sector, including providing financial support for consultancy services and invest-ments.

Ex-post evaluation focuses on assessing the effects and results of pilot projects implemented by enterprises, in particular on assessing the effectiveness, usefulness and sustainability of the results of projects imple-mented by SMEs (participating in Component 2).

The knowledge gathered will form the basis to develop recommendations aimed at identifying desirable forms and directions of public interventions related to the dissemination and supporting CSR development in the activity of Polish enterprises, especially SMEs.

26 The Swiss-Polish Cooperation Programme, or the Swiss Fund, is a form of non-returnable foreign aid granted by Switzerland to Poland under the Swiss assistance for 10 European Union Member States that acceded on 1 May 2004. Pursuant to international agreements, over 1 billion Swiss francs were disbursed.

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4. Research methodology

The research concept is based on several assumptions regarding both the scope of the research and used research methods and techniques.

The whole research was divided into three stages. Each of them involved evaluation objectives planned to achieve: • Preliminary stage – in which the assumptions of the project and the course of its implementation were assessed

in relation to the existing data and the perspectives of PARP’s employees;

• Fundamental stage – under which a quantitative and qualitative analysis was carried out, based on the

assess-ment of the project and its effects by direct and indirect beneficiaries;

• Supplementary stage – using additional research methods related to external experts and international

stand-ards, allowing to deepen and complement the analyses carried out.

Individual stages of the project pursue the following research objectives of the project: Table 1: Stages and research objectives of the project

Project stages Preliminary

stage

Fundamental stage

Supplemen-tary stage Assessment of the effectiveness of the project

Assessment of the usefulness of the project Assessment of the sustainability of project results Characteristics of beneficiaries

Indication of benefits for enterprises related to the project implementation

Indication of barriers or problems in the implementation of projects

Indication of important areas of CSR from the company’s point of view

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PRELIMINARY STAGE

OBJECTIVE: assessment of the assumptions of the project and its implementation, taking into account the

existing data and the opinions of persons responsible for the project implementation and management

DESK RESEARCH TRIAL: NA

IN-DEPTH INTERVIEW WITH PERSONS RESPONSIBLE FOR THE IMPLEMEN-TATION OF INTERVENTIONS

TRIAL:

1 triad (3 respondents)

FUNDAMENTAL STAGE

OBJECTIVE: assessment of the project by its direct and indirect beneficiaries

QUANTITATIVE (POPULATION-BASED) STUDY ON THE GROUP OF BENEFICIARIES

Population-based study c = 122

TELEPHONE INTERVIEWS (ITI) WITH EMPLOYEES OF BENEFICIARIES TRIAL: _{n = 80} TELEPHONE INTERVIEWS (ITI) WITH A SOCIAL PARTNER OR

STAKEHOLD-ERS OF BENEFICIARIES

TRIAL: n = 50

SUPPLEMENTARY STAGE

OBJECTIVE: supplementing the results by conclusions developed in relation to the best market practices,

standards and expertise

MULTI-CRITERIA ANALYSIS OF THE EFFECTIVENESS BASED ON THE

EXPERTS’ SELECTION OF CRITERIA TRIAL: NA

COMPARATIVE ANALYSIS BASED ON THE MATURITY MODEL DEVELOPED ON THE BASIS OF GUIDELINES OF THE ISO 26000 STANDARD AND BEST MARKET PRACTICES

TRIAL: NA

Detailed description of the assumptions of the evaluation, specific research questions and research methodology are enclosed as Annex 1 to this Report.

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5. Characteristics and issues of CSR in Poland

and worldwide

Characteristics of CSR worldwide

The very quickly changing socio-economic reality, globalisation and the emergence of a number of new challenges and threats, such as cyberterrorism, new generation of workers, e.g. Millennials, or the wide scale of the phenomenon of migration mean that, on the one hand, many social and environmental problems and challenges often identified already years ago deepen, on the other hand, both governments and entrepreneurs face new challenges.

These phenomena are confirmed by the analysis of Sustainable Development Goals, which, adopted by the UN General Assembly in September 2015, replaced the former Millennial Goals.

17 Sustainable Development Goals (SDGs), which are to contribute to building a world in which poverty will be eliminated, and people will not suffer because of it, should be achieved by 203027_.

Among the SDGs there are both those that previously were included in Millennium Goals, such as: the elimination of poverty and hunger or dissemination of education, but also those that relate to real challenges currently faced by the world, e.g. the provision of sustainable consumption and production, combating climate change and partnership for sustainable development.

These goals have been put forward to governments, but business will have a significant impact on the achievement of most of them.

“The responsibility of enterprises for the impact on the environment” is the definition of Corporate Social Responsi-bility contained in the European Commission’s strategy for 2011-201428_{. Increasingly, business begins to act}

accord-ing to this definition. Enterprises are beginnaccord-ing to analyse not only their direct actions, but also their impact on the economy, environment or society, which is the foundation of corporate social responsibility.

New tools are being created, such as Social Progress Index, which on the basis of defined indicators in three dimen-sions (basic human needs, foundation of prosperity, opportunities)29_{not only show the level of social development}

of the country, but also can be used by business to determine how the organisation can get involved in improving the social quality of life in the region.

At the same time, an analysis of the socio-economic environment allows to specify certain phenomena and trends that relate to CSR and can have a significant impact on the development of social responsibility, both in theory and in practice of the companies’ activity. Experts in Forbes pointed to eight trends in CSR, which should be observed30_:

• Communication technologies and the availability of data allow companies to solve social and environmental problems on a large scale

• Diversification of boards will allow companies to reach their full potential for solving global problems. Diverse management will also be the success factor for companies

• The companies will put a lot of effort in solving the problems of human rights both locally and globally • Responsibility of enterprises will become an absolute duty

• Initiatives strengthening women and girls will be more and more popular

• Corporate community involvement generating social impact is reviving and will became a flagship of companies

27 http://www.unic.un.org.pl/strony-2011-2015/agenda-na-rzecz-zrownowazonego-rozwoju-2030-i-cele-zrownowazonego-rozwoju/2850 28 A renewed EU strategy 2011-14 for Corporate Social Responsibility, COM(2011) 681 final

29 http://www.socialprogressimperative.org/data/spi

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• Climate change and CSR measuring are becoming crucial

• Language around CSR is changing – along with a change in the expectations of both the companies and stake-holders.

It is thus clear that, on one hand, new technologies will have an impact not only on what actions but also on how they will be taken. On the other hand trends indicated by experts are largely consistent with the SDGs, at least regarding issues of diversity and climate change. It is also worth noting the trend saying that CSR ceases to be an additional and optional action, and it becomes (regardless of progressive legal regulations) not only alegal, but also business necessity.

This is due to change in the approach to business and the method of valuation of the companies. Not longer than 40 years ago, tangible values constituted 85% of the company’s value. Today, 84% are intangible assets, such as reputation, brand, but also human capital and relations (Figure 1).

Chart 1. Market value components S&P 500 (%)

CSR is becoming an indispensable tool for building companies’ value. According to 62% of investors asked, actions taken by the company in the sphere of responsibility may have an impact on its financial result31_{. In addition, 92% of}

investors claim that the financial and non-financial information should be more integrated32_.

Despite the fact that experts suggest that CSR will be the responsibility, and investors expect the integration of finan-cial and non-finanfinan-cial issues, as much as 63% of managers asked during the global State of Sustainable Business Survey indicate that integration of CSR with core operations is still one of the biggest business challenges in the field of CSR, and as much as 10% still indicate that taking actions that will go beyond the obligations stemming from legal regulations will be challenging33_.

Characteristics of CSR in Poland

Analysing CSR trends defined in 2014 by the Responsible Business Forum it can be noted that some trends, espe-cially related to the development of new technologies or climate change, are also important for Polish companies. But some, like those related to human rights or mandatory implementation of CSR principles, are not adequate for Poland, since these topics are already adequately regulated by law and supported by the actions of companies at a high level in this respect (human rights), or Polish companies have not yet matured to these issues (regarding CSR as a business necessity).

31 Deloitte and the WSE „Investment decisions and the social responsibility of companies. Report on the survey”, 2011.

32 Prepared on the basis of “What do investors expect from non-financial reporting?” Eurosif and ACCA, 2013. A survey of 94 investors, analysts and representatives of other groups of stakeholder from 18 countries.

33 State of sustainable business survey. Comparing perceptions of current and future sustainability leaders, BSR, Net Impact, GlobeScan, Novem-ber 2014

Źródło: Ocean Tomo LLC, styczeń 2015 0 20 40 60 80 100 Non-tangible factors Tangible factors 1975 1985 1995 2005 2015 Characteristics and issues

of CSR in Poland and worldwide

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Among CSR trends identified by the Responsible Business Forum there are34_:

• Bottom-up and dispersed innovativeness. The availability of data and information mentioned in trends

identified by Forbes’35_{experts becomes an opportunity to search for innovative solutions to social problems, and}

the new social trends, such as crowdsourcing36_{, allow to involve a very broad and diverse circle of stakeholders in}

such actions.

• Do and say – emphasis on the involvement of stakeholders. Greater access to information and the rate of

its dissemination increase the expectations of stakeholders in this regard and thereby enforce the companies’ actions. Increasingly, stakeholders do not want to be just listened to, they want to be involved in the processes and decision-making in the enterprise.

• Cities generators of changes in thinking about sustainable development. Sustainable urban development

is a trend that is partly connected with the requirements in this area set for the local governments in Europe by the European Union, on the other hand, noticed by the representatives of cities themselves who take more and more initiatives in the field of sustainable development, also involving other stakeholders. Therefore, more and more popular are such initiatives as educational projects entitled Paląca sprawa – nie róbże zadymy – tu chodzi o nasze zdrowie! as part of which the municipality of Jordanów, together with the Aeris Futuro Foundation, conducts educational actions targeted at residents, relating to the need to reduce emissions of air pollutants in the municipality.

• XYZ – an alphabet of demographic challenges. On the one hand, the generation of Millennials appeared on the

market, that expects more autonomy, flexible employment and good atmosphere at work, is focused on people and believe that the challenge for business is to create prosperity37_{, on the other hand, increasing globalisation}

and demographic problems of Poland may cause the need to prepare employees to work in a wide variety of teams.

• Supply Chain – grassroots work. The new Global Reporting Initiative (GRI) Guidelines G438_{made compulsory}

disclosure by enterprises of various data related to the supply chain. The introduction of these records showed that although responsibility in the supply chain is an extremely important subject, enterprises still have a problem managing this issue.

• Reporting – forward, but in small steps. Since the first edition of the competition Social Reports in 2007 to the

7th edition in 2013, more than 130 reports were submitted for the competition, only 32 in 2014 and 37 in 2015. Ex-plicit changes and an improvement in the quality of reporting can be noticed; currently 2/3 of them are prepared in accordance with the GRI Guidelines, and 3 of 4 include a described structure of dialogue with stakeholders39_.

Still however a total of only less than 50 Polish companies decided to publish the report in accordance with the GRI Guidelines and only a few to issue an integrated report.

Characteristics of the level of CSR development in Poland

Although quite slowly, CSR has also been changing its image in recent years in Poland and it has been integrating with business activity. Already a few companies on the Polish market have developed integrated management strategies, rather than separated business strategies and CSR strategies. First 8 integrated reports40_{, showing business both from}

financial and non-financial perspective, have been prepared.

It is worth noting that this approach, under which CSR is the basis of management and a factor building the organ-isation’s value, it is still, however, an approach of only a few. Even the analysis of the Best Practices report of the Responsible Business Forum41_{indicates that most practices submitted to the report over the last three years were}

in the category of corporate community involvement. This shows that also many large companies in Poland still 34 https://odpowiedzialnybiznes.pl/wp-content/uploads/2014/03/Trendy-CSR-2014.pdf

35 http://www.forbes.com/sites/susanmcpherson/2014/12/31/five-csr-trends-to-watch-out-for-in-2015/; access: 4.12.2015

36 Definition: crowdsourcing is the process of communicating with a large number of people to acquire knowledge, opinions, time or resources, for example, financial

37 Mind the gaps. The 2015 Deloitte Millennial survey. Executive summary, Deloitte, 2015 38 www.globalreporting.org

39 http://odpowiedzialnybiznes.pl/wp-content/uploads/2014/09/RS-infografika_podsum_7lat-konkursu-5.pdf 40 Issued by 5 entities, as some have issued more than 1

41 Report: Responsible Business in Poland. Best Practices 2014. Forum Odpowiedzialnego Biznesu, 2015.

Characteristics and issues of CSR in Poland and worldwide

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understand CSR as a strategic philanthropy and focus on such actions. According to the maturity model of IBM Institute for Business Value, it is a long way between thinking about CSR as a philanthropy to the stage where it is the actual source of growth of the company (see Fig. 1)

Figure 1: The curve of CSR values

42 https://www-935.ibm.com/services/us/gbs/bus/pdf/qr-gbe03033-usen-csr.pdf, access: 4.12.2015

43 For example: conference „Biznes a wyzwania społeczne, środowiskowe i gospodarcze kraju. Rola i odpowiedzialność”, access: 4.12.2015 44 www.sob.parp.gov.pl

45 www.csr.parp.gov.pl

46 www.odpowiedzialnybiznes.ppl/aktualnosci/respect-index-odpowiedzialne-inwestowanie-sie-oplaca/

Few companies take CSR actions that are meant to be a source of cost efficiency, or create space for the develop-ment of innovative products and services as well as business developdevelop-ment. Although there are already pioneers at these stages, such as Orange, which a few years ago developed an innovative B-Link program, which makes it possible to control a computer by blinking eyelids, so that people with disabilities, so far digitally excluded, can use the computer.

At the same time, one cannot underestimate the fact that CSR is still developing and maturing in Poland both in terms of actions of the companies and the socio-economic environment. Among the factors confirming this fact the following can be identified:

• The active involvement of the public administration sector in promoting and supporting the development of corporate social responsibility42_{, including through the activity of the Corporate Social Responsibility Team}

operating under the Deputy Prime Minister and Minister of Economy, the implementation of conferences and events devoted to corporate social responsibility43_{, both at central and regional level, the implementation of}

projects, such as the PARP’s project entitled "Corporate Social Responsibility“44_{and "Enhancement of regional}

competitiveness through Corporate Social Responsibility measures"45_.

• Stable operation of the Respect Index on the Stock Exchange, which has been operating for 6 years with 23 com-panies listed now, but above all the good performance of the Index, which since 2009 has increased by as much as 151%, while at the same time the WIG index rose by 81.7% and the WIG20 index by 16.4%46_.

• Thriving non-governmental organisations led by the Responsible Business Forum, undertaking a number of pro-motional, educational and business supporting initiatives in the implementation of CSR principles, with a strong focus on those areas that are strategic and respond to global challenges, such as supply chain management, diversity management and climate change.

Źródło: IBM Insitute for business value COMPLIANCE STRATEGIC PHILANTHROPY SELF-REGULATIONS BASED ON VALUE EFFECTIVENESS GROWTH PLATFORM

Compliance with the law in the countries where the production,

operation and distribution is carried

out

Charity activity supporting social objectives that support

the implementation of business objectives

Implementation of the corporate value system

and the code of conduct that set the

rules of company conduct Measurable cost savings thanks to effectiveness scenarios or win-win actions

Access to new markets and partnerships, or

product/service innovations that generate revenues Characteristics and issues

of CSR in Poland and worldwide

2015 EX-POST EVALUATION

2015

EX-POST EVALUATION

Of the project entitled

“Enhancement of regional competitiveness through

Corporate Social Responsibility measures”

Contents

1. Main conclusions and recommendations

from the ex-post evaluation

1

General conclusions

Implemented projects3

Assumed and achieved indicators

The importance of projects for the enterprise and the environment

Effects of completed projects on business operations

Business development based on the implemented CSR project

Continuation of actions conducted

2. Summary

Characteristics of entrepreneurs

Characteristics of the projects

Most frequently taken actions

Reasons for implementing the projects

Assumed and achieved indicators

The importance of the project for the enterprise and the environment

The importance of the project for the environment

CSR management in companies

Managing relations with stakeholders

Influence of the project implementation on company’s operations, results and the benefits

achieved

Project assessment

3. Objectives and context of the

implementation of the survey

4. Research methodology

5. Characteristics and issues of CSR in Poland

and worldwide

Characteristics of CSR worldwide

Characteristics of CSR in Poland

Characteristics of the level of CSR development in Poland