Knowledge of the Corporate Social Responsibility Concept as a Part of the Intellectual Capital of Small and Medium-sized Organizations from the Perspective of Lifelong Learning

Dana Bernardová, Martin Fink, Tetiana Arkhangelska

doi:10.17762/turcomat.v12i6.2473

Dana Bernardová, Martin Fink, Tetiana Arkhangelska

Open Access

https://doi.org/10.17762/turcomat.v12i6.2473

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Abstract

The concept of corporate social responsibility (CSR) can be understood as a part of the intellectual capital (IC) of organizations, as a set of tacit knowledge of CSR holders transferred into the form of explicit knowledge recorded in the documents of organizations. The aim of this study, in terms of lifelong learning, is to determine whether CSR is a part of the IC, whether the knowledge of the CSR concept is of a tacit or explicit nature and to what extent the potential of such knowledge is used by small and medium-sized organizations (SMEs). The presented data are a selection taken from 3 studies carried out by the authors in 2014-2019. The study was conducted in the Olomouc region, SMEs were the respondents, and the content of the study referred to CSR. The data show that a tacit form of knowledge of the CSR concept prevails.

Highlights

Nowadays, an ethical approach to the entrepreneurship, commonly named as Corporate Social Responsibility (CSR), is a part of global continuous sustainability declared by the UN in the development objectives for the period of 2015-2030
The aim of this study, in terms of lifelong learning, is to determine whether corporate social responsibility (CSR) is a part of the intellectual capital (IC), whether the knowledge of the CSR concept is of a tacit or explicit nature and to what extent the potential of such knowledge is used by small and medium-sized organizations (SMEs)
The aim of this study is to determine whether CSR is a part of the IC, whether the knowledge of the CSR concept is of a tacit or explicit nature and to what extent the potential of such knowledge is used in SMEs

Summary

Introduction

An ethical approach to the entrepreneurship, commonly named as Corporate Social Responsibility (CSR), is a part of global continuous sustainability declared by the UN in the development objectives for the period of 2015-2030. When considering Corporate Social Responsibility as a process going on within the environment of specific organizations, it is applied in the following way: values of the individuals – ethical reflection – managerial decisions – specific activities – organizations' success [4]. CSR – the concept of the ethical approach to business is a part of the intangible capital - the intellectual capital (IC) in the form of knowledge that can be used to create value – a sustainable value according to current requirements. The IC in the field of CSR constitutes of the interconnection between the human capital as the holder of the so-called tacit knowledge about CSR and the organizational capital, the so-called explicit knowledge, recorded in the documents of the organization

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