Research on Enterprise in Modern Economy

CONVERGENCE OF ADVERTISING MESSAGES WITH AGENTIC AND COMMUNAL SELF-PERCEPTION IN CONSUMER DECISION-MAKING: AN INTRODUCTORY STUDY

Agnieszka Macioszek — 2025-09-30

Background and Objective: The duality of human self-perception—agentic versus communal—plays a pivotal role in consumer decision-making. This introductory study investigates how the alignment between an individual’s dominant self-perception and advertising content influences emotional reactions and product preferences. The aim is to explore whether self-congruity enhances receptivity to marketing messages and brand evaluations.

Study Design / Materials and Methods: A structured individual survey was conducted with 12 Polish participants divided by age and gender. Each respondent completed a validated Agency and Communion Orientation Scale and evaluated four advertisements representing either communal or agentic values (Nike, Adidas, Chevrolet, Volkswagen). Emotional and cognitive responses were assessed via a 7-point Likert scale.

Results: A convergence between the participants’ self-perception and their preferences for brand and product messaging was observed in 10 out of 12 and 9 out of 12 cases, respectively. Respondents with a communal orientation preferred advertisements with inclusive, socially-driven narratives, while agentic individuals showed stronger affinity toward content emphasizing independence and achievement. Emotional alignment with the advertising style reinforced positive impressions.

Practical Implications: Understanding self-congruity effects enables marketers to craft more targeted and psychologically resonant campaigns. Aligning message framing with self-perception traits can improve brand engagement, emotional resonance, and potentially guide consumer choices.

Conclusion and Summary: The findings support the role of self-congruity in consumer perception and highlight its potential as a strategic lever in marketing communication. Further research with larger and culturally diverse samples is recommended to validate and extend these findings.

BRINGING TRADITION AND REGULATION: FAMILY BUSINESS ADAPTATION THE VSME REPORTING STANDARD

Katarzyna Osiecka-Brzeska — 2025-09-30

Background and Objective: This paper explores the growing importance of ESG (Environmental, Social, Governance) principles and non-financial reporting for SMEs, with a focus on family-owned businesses in Poland. It assesses their readiness to adopt ESG reporting aligned with voluntary standards and identifies key factors influencing their engagement in sustainable practices.

Study Design/Materials and Methods: Given the limited academic research on the VSME (Voluntary SME) standard, the study relies on secondary data. It draws from industry reports by firms like KPMG and PwC, with a key source being Sustainable Development of Family Businesses: Current State and Determinants (Domańska et al., 2024). The analysis is qualitative, focusing on trends in ESG implementation. An AI-driven, large-language-model compliance-mapping approach was employed to align the report’s averaged survey findings with the VSME standard set by EFRAG.

Results: Polish family businesses are in the early stages of ESG adoption. While awareness is increasing, significant gaps remain, especially in formalising non-financial reporting and integrating ESG into strategic decisions.

Practical implications: The paper provides actionable insights for family business managers and consultants preparing for ESG obligations, emphasising the benefits of early adoption. Promoting ESG in family SMEs can support broader social goals, including environmental care, social inclusion, and responsible governance.

Conclusion and summary: Family businesses show a solid overall readiness to adopt VSME EFRAG indicators—especially regarding strategic sustainability, gender diversity and health-and-safety—yet still face notable gaps in regard to biodiversity, water, anti-corruption and severe-incident reporting. Addressing these weaknesses through standardised frameworks, external assurance and richer data will be essential for family businesses to achieve full alignment and unlock their long-term potential for sustainable development.

SUPPORT MECHANISMS FOR SUSTAINABLE FASHION BRANDS IN POLAND: ANALYSIS OF NEEDS AND PROPOSED SOLUTIONS

Agnieszka Wójcik — 2025-09-30

Background and Objective: The fashion industry faces mounting pressure to integrate sustainable development principles into its business models. While global discourse often emphasises the self-sufficiency of born sustainable enterprises, little is known about the contextual challenges these brands face in Central and Eastern Europe. This study aims to identify the perceived needs and desired institutional support mechanisms among small, medium-sized fashion brands in Poland operating under a born sustainable model.

Study Design/Materials and Methods: The study is grounded in the Natural Resource Based View (NRBV) and the Multi-Level Perspective (MLP) on sustainability transitions. A qualitative research design was applied using in-depth interviews (IDI) with 10 representatives of fashion MSMEs that self-identify as sustainable. Thematic analysis (Braun & Clarke, 2006) was used to code and interpret the data.

Results: The findings indicate six key areas of expected support: financial assistance, infrastructure access, systemic integration of support measures, consumer education, collaborative networks, and simplified application procedures. Respondents emphasised that the absence of coherent, predictable support mechanisms significantly impedes business development. Contrary to international narratives, external institutional conditions were seen as critical to long-term viability.

Practical Implications: The study highlights the need for more integrated, flexible and long-term public policy instruments tailored to the realities of small sustainable brands. Better alignment between institutional frameworks and business practice can improve both economic performance and the social impact of sustainable fashion.

Conclusion and Summary: The study concludes that born sustainable brands in Poland require not only internal motivation, but also a supportive ecosystem to scale and sustain their operations. The results offer direction for comparative research and public policy development.

SPATIAL ASSOCIATIONS IN THE SPHERE OF LOCAL GOVERNMENT REVENUE INDEPENDENCE: THE CASE OF POLAND

Paweł Galiński — 2025-09-30

Background and Objective: The revenue independence of local governments is a key issue in the functioning of these units in the context of sustainable development. Simultaneously, various financial, economic, political, geographical and environmental factors are studied as potential determinants of this dimension of fiscal autonomy. However, there is a dearth of studies exploring spatial associations in this field. Thus, the purpose of the article is to identify types of spatial associations in the field of the revenue independence of local governments in Poland and the development of such associations over time.

Study Design/Materials and Methods: Spatial associations in the municipalities in Poland in the field of revenue independence are studied using Moran’s Index and local indicators of spatial autocorrelation (LISA). These measures were separately calculated for each year between 2019 and 2023 using the data provided by Statistics Poland for the population of all 2,477 local governments in Poland. In addition, types of spatial associations were presented on the LISA cluster map to show certain clustering of the units and spatial outliers.

Results: The paper proved that there are significant and time-stable spatial associations between municipalities in Poland in terms of the level of revenue independence. In the years 2019–2023, there was a tendency for the positive clustering of similar values. Hence, neighbouring local governments imitate one another’s fiscal policy to some extent. In many cases, the spatial associations stretched even within the borders of regions (voivodships), while revenues from PIT and CIT contributed to the creation of clusters of units with high financial independence around metropolitan areas.

Practical Implications: The research study reveals that there is a tendency towards clustering among local governments with low levels of revenue independence, mainly in eastern and south-eastern Poland. Thus, there is a need to adapt some policies and regulations to the specificity of these areas to improve independence and fiscal efficiency.

Conclusion and summary: There is a space to search for specific issues affecting spatial associations in terms of revenue independence, regarding economic, geographical and environmental conditions, to enhance the revenue independence of local governments in the context of sustainable development.