Application of Controlling in Enterprise Restructuring Based on CSR

Abstract

The paper presents the premise of undertaking restructuring actions in an enterprise, taking into account increasing role of corporate social responsibility on the global market. The responsibility should be applied by activities that improve social aspects of employees work and life, and protect the natural environment. The analysed premises are characterised by macro and micro aspects, and regard external and internal conditions of functioning. In the paper, tools used for restructuring actions have been discussed in detail. The tool preferred by the Author is controlling. It can be used for restructuring actions in all four aspects of environmental protection: the nature, the air, water, and waste. The main objective of controlling is to support activities that should improve citizens’ standard of living regarding the principles of green economy. The paper also presents the analysis of expected benefits and inputs resulting from taking restructuring actions. They could have quantitative or qualitative character, be related to social or environmental aspects. Expected benefit result from decision that take into account corporate social responsibility.