A vállalatok politikája – vállalati, társadalmi felelősségvállalás, vállalati közösségek és a vállalati stratégia jövője (Corporate policy – corporate social responsibility, corporate communities, and future of corporate strategy)

A vállalati társadalmi felelősségvállalás (CSR) a diszciplinarizálódás korai szakaszában különböző tudományos hagyományokból táplálkozva, a vállalatirányítás, az üzleti etika, a környezetgazdálkodás és a marketingkommunikáció határvidékének szélesítésével, különböző hangsúlyú kiterjesztésével igyekszik saját helyét kijelölni a gazdálkodástudomány keretei között. Jelen tanulmány egy, az érintetti elméletekből kiinduló, ám alapvetően történeti és politikai hagyományhoz köti a CSR jelenét és jövőjét, majd ebből a megközelítésből kiindulva helyezi el a CSR elméletét és lehetséges managementgyakorlatát a vállalatirányítás és a marketingkommunikáció világában. A szerző álláspontja szerint a CSR inkább forma, mint tartalom; az üzleti értelemben vett fenntarthatóságot a vállalatok kevésbé jó ügyek képviselete révén, mint az érintetti (stakeholder) demokrácia megvalósulásának elősegítésével teremthetik meg. Jelen dolgozat azt mutatja meg, hogy az érintetti demokrácia mint üzleti működési modell megvalósulása messzemenő következményekkel járhat mind a vállalatirányítás, mind a modern marketingkommunikáció számára. ______ Corporate Social Responsibility (CSR) is in an early phase of disciplinarization and works towards establishing its level scholarly playing field from different traditions. It attempts to extend its territory on the boarderline of management, business ethics, environmental studies, and marketing-communications. This study applies a historical and political approach to the understanding of the present and future of CSR and places CSR in the area of management studies and marketing- communications from this starting point. CSR is more form than content; business sustanaibility is achieved less through good causes but via assisting in the establishment of stakeholder democracy. This study attempts to show what results stakeholder democracy as business modell would bring to the world of both corporate management and marketingcommunications.

A társadalmi felelősségvállalás tendenciái a gyógyszeriparban = Corporate Social Responsibility in the Pharmaceutical Industry

A gyógyszeripar egyszerre tartozik a leginkább csodált és a legtöbbet kritizált iparágak közé. Az iparág produktumai életeket menthetnek, emberek millióinak könnyítik meg az életét, és a gyógyszereknek köszönhetően számos korábbi gyilkos kór vált ismeretlenné a fejlett országokban. Mindezek mellett azonban az iparágat számos kritika is éri: túl magas árakkal dolgozik, etikátlan promóciós praktikákkal él, magára hagyja a világ szegényeit, kétes etikai hátterű klinikai kísérleteket végez, és állami intézményekkel köt háttéralkukat. A CSR koncepciójának intenzív jelenléte az iparágban többek között a fenti ellentmondásokra adott válaszként is értelmezhető (erre utalnak a későbbiekben bemutatandó kvalitatív kutatás eredményei is). Az alábbi tanulmányban arra teszek kísérletet, hogy feltárjam, a magyar gyógyszeripar szereplői hogyan látják társadalmi felelősségüket, milyen programokat valósítanak meg CSR kezdeményezéseik során. Milyen kihívások várnak a gyógyszeripari cégek vezetőire, és milyen dilemmákkal szembesülnek társadalmi felelősségvállalásuk kapcsán? Mennyiben találhatók meg a nemzetközi kutatások által feltárt nézőpontok a hazai cégek CSR interpretációiban, illetve vannak-e a magyar gyógyszeriparnak sajátosságai ebben a tekintetben? / === / The pharmaceutical industry is among the most admired and most criticized of all. The pharmaceutical products can save lives, they make the lives of millions of people lot easier, and many legendary diseases were eradicated from the world thanks to the innovations of the industry. However, the industry receives many criticisms in the same time: the big pharma is often accused of working with high prices, applying immoral marketing practices, abandoning the poor, having a no money-no cure attitude, doing ethically questionable clinical trials, etc. This contradiction can be one reason why pharmaceutical industry is among the most CSR-oriented sectors. In this paper I investigate what the CSR initiatives and activities of the pharmaceutical companies look like in Hungary. How do the managers of these firms react to the challenges of the industry? What is their perception about the contradictions described in the previous paragraph? Are there Hungarian peculiarities regarding CSR principles and actions? During research I also wanted to identify patterns of CSR activities of the Hungarian pharmaceutical firms in order to create clusters that group companies with similar characteristics.

Modifying the yield factor based on more efficient use of fertilizer — The environmental impacts of intensive and extensive agricultural practices

The aim of this article is to draw attention to calculations on the environmental effects of agriculture and to the definition of marginal agricultural yield. When calculating the environmental impacts of agricultural activities, the real environmental load generated by agriculture is not revealed properly through ecological footprint indicators, as the type of agricultural farming (thus the nature of the pollution it creates) is not incorporated in the calculation. It is commonly known that extensive farming uses relatively small amounts of labor and capital. It produces a lower yield per unit of land and thus requires more land than intensive farming practices to produce similar yields, so it has a larger crop and grazing footprint. However, intensive farms, to achieve higher yields, apply fertilizers, insecticides, herbicides, etc., and cultivation and harvesting are often mechanized. In this study, the focus is on highlighting the differences in the environmental impacts of extensive and intensive farming practices through a statistical analysis of the factors determining agricultural yield. A marginal function is constructed for the relation between chemical fertilizer use and yield per unit fertilizer input. Furthermore, a proposal is presented for how calculation of the yield factor could possibly be improved. The yield factor used in the calculation of biocapacity is not the marginal yield for a given area, but is calculated from the real and actual yields, and this way biocapacity and the ecological footprint for cropland are equivalent. Calculations for cropland biocapacity do not show the area needed for sustainable production, but rather the actual land area used for agricultural production. The proposal the authors present is a modification of the yield factor and also the changed biocapacity is calculated. The results of statistical analyses reveal the need for a clarification of the methodology for calculating marginal yield, which could clearly contribute to assessing the real environmental impacts of agriculture.

Modifying the yield factor based on more efficient use of fertilizer — The environmental impacts of intensive and extensive agricultural practices

The aim of this article is to draw attention to calculations on the environmental effects of agriculture and to the definition of marginal agricultural yield. When calculating the environmental impacts of agricultural activities, the real environmental load generated by agriculture is not revealed properly through ecological footprint indicators, as the type of agricultural farming (thus the nature of the pollution it creates) is not incorporated in the calculation. It is commonly known that extensive farming uses relatively small amounts of labor and capital. It produces a lower yield per unit of land and thus requires more land than intensive farming practices to produce similar yields, so it has a larger crop and grazing footprint. However, intensive farms, to achieve higher yields, apply fertilizers, insecticides, herbicides, etc., and cultivation and harvesting are often mechanized. In this study, the focus is on highlighting the differences in the environmental impacts of extensive and intensive farming practices through a statistical analysis of the factors determining agricultural yield. A marginal function is constructed for the relation between chemical fertilizer use and yield per unit fertilizer input. Furthermore, a proposal is presented for how calculation of the yield factor could possibly be improved. The yield factor used in the calculation of biocapacity is not the marginal yield for a given area, but is calculated from the real and actual yields, and this way biocapacity and the ecological footprint for cropland are equivalent. Calculations for cropland biocapacity do not show the area needed for sustainable production, but rather the actual land area used for agricultural production. The proposal the authors present is a modification of the yield factor and also the changed biocapacity is calculated. The results of statistical analyses reveal the need for a clarification of the methodology for calculating marginal yield, which could clearly contribute to assessing the real environmental impacts of agriculture.

A Consumption-Based Approach to Carbon Emission Accounting – Sectoral Differences and Environmental Benefits

In recent years there has been growing concern about the emission trade balances of countries. This is due to the fact that countries with an open economy are active players in international trade. Trade is not only a major factor in forging a country’s economic structure, but contributes to the movement of embodied emissions beyond country borders. This issue is especially relevant from the carbon accounting policy and domestic production perspective, as it is known that the production-based principle is employed in the Kyoto agreement. The research described herein was designed to reveal the interdependence of countries on international trade and the corresponding embodied emissions both on national and on sectoral level and to illustrate the significance of the consumption-based emission accounting. It is presented here to what extent a consumption-based accounting would change the present system based on production-based accounting and allocation. The relationship of CO2 emission embodied in exports and embodied in imports is analysed here. International trade can blur the responsibility for the ecological effects of production and consumption and it can lengthen the link between consumption and its consequences. Input-output models are used in the methodology as they provide an appropriate framework for climate change accounting. The analysis comprises an international comparative study of four European countries (Germany, the United Kingdom, the Netherlands, and Hungary) with extended trading activities and carbon emissions. Moving from a production-based approach in climate policy to a consumption-based principle and allocation approach would help to increase the efficiency of emission reductions and would force countries to rethink their trading activities in order to decrease the environmental load of production activities. The results of this study show that it is important to distinguish between the two emission accounting approaches, both on the global and the local level.

Az élelmiszer-fogyasztás szerkezete és környezeti hatása Magyarországon (Analysing the structure and environmental impact of food consumption in hungary)

Egyre többen ismerik fel, hogy az élelmiszer-fogyasztás egészségügyi és környezeti hatása is jelentős. A különböző életstílusú társadalmi csoportok fogyasztási szerkezete eltérő lehet. Jelen tanulmány ezerfős, országos reprezentatív minta alapján vizsgálja az élelmiszer-fogyasztási szerkezet eltéréseit a nemek és különböző iskolázottságú fogyasztók körében. Jellemző fogyasztási klasztereket tár fel a fogyasztás szerkezete alapján. A fogyasztás szerkezeti és mennyiségi értékein túlmenően az ökológiai lábnyom indikátorával a fogyasztás környezetterhelését is számszerűsíti. _____ Concern about both health and environmental impacts of food consumption is increasing. Social groups with various lifestyles can have different food consumption structure. The present study analyses the differences in the food consumption structure among genders and educational groups based on a national, representative survey of 1000 adults. Food consumption clusters are identified based on food consumption structure. Beyond the analysis of food consumption and its structure, its environmental impact is quantified by the ecological footprint indicator.

How Corporate Executives Perceive Environmental Issues

This article reports the results of a survey conducted in Hungary to compare the environmental perceptions of Hungarian corporate managers with those of other executives from around the world who had earlier responded to a similar survey conducted by McKinsey and Company. The results showed virtually no differences in how Hungarian managers perceived the importance of environmental challenges, but they did reveal stronger differences in perceptions between Hungarian and international respondents and among Hungarian respondents from companies in different owner.

A fenntartható fejlődés elvei és azok érvényre jutása a banki gyakorlatban II. rész (The principles of sustainable development and their realization in the banking practice II. part)

Az utóbbi évtizedben a környezettudatos gazdálkodás szerepének felértékelődése új tevékenységi területet nyitott meg a bankok előtt, amit nemzetközi szóhasználattal élve green banking-nek neveznek. A fenntartható fejlődést támogató projektek banki finanszírozása számos lehetőséget nyit a pénzügyi intézmények számára – hírnév, új ügyfélbázis, kockázatcsökkentés, jövedelmezőség növelése –, amennyiben a bankok a fenntarthatóság elveit megfelelően integrálják működési stratégiájukba. A cikksorozat második részében a szerzők a bankok fenntartható működését támogató külső és belső motiváló tényezőit veszik vizsgálat alá, amelyet már nemzetközi elvek és megállapodások is szabályoznak és támogatnak. Kiemelt fontosságot tulajdonítanak a környezettudatos gazdálkodás banki stratégiába történő integrálásának, melynek alapjait teremthetik meg a cikkben vizsgált nemzetközi irányelvek. ________ In the last decade, a lot of publications came to light, dealing with the social and environmental responsibility of financial institutions. Banks are expected to improve their competitive advantage by demonstrating economic development, while promoting environment care and social responsibility. This sustainable finance means to manage environmental and social risks in corporate lending and project financing. Green financial institutions have developed a wide range of innovations that can support sustainable development. This article highlights a few external and internal factor that support this aim, and which are regulated by international principles. However the authors’ survey shows that in the relevant literature there are a lot of ways to define sustainability and its achievement. They suggest that all of them can be interpreted associated with green banking operation. The goal of this paper is to identify the role of financial institutions in achieving sustainable development, and stress its strategic importance. The authors also attempt to show, why and how can this sector become the promoter of sustainability.