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The principal objective of the article is to examine responsibility as a value helping to enhance the ability of organisation to deal with highly institutionalised environment in which it operates, and which has an impact on the decoupling process. The authors put forward a hypothesis that the development of the sphere of responsibility may support to deal with the complexity of organisation and its environment. To verify the hypothesis the review of literature was undertaken as the research method. Decoupling process is neither good nor bad although it bears ethical dilemmas. The results of the literature examination let to make the conclusion that responsibility is a value that allows organization to solve dilemmas resulting from the complexity and controversy of the decoupling phenomenon. The authors propose to concentrate on the individuals managing and co-forming the organisation in the light of responsibility.

The purpose of the research is the empirical verification of the authors’ hypothesis that the logo or City Visual Identity System (CVIS) is the indicator of marketing and branding orientation of a particular self-government. The first objective of the article is to present an empirical base for city logo examination taking into account the visual signs of Polish towns used in promotional activities. The second objective is to analyse the content of logo. To reach the objectives the authors examined 335 cities’ logo in Poland using quantitative and qualitative content analysis. During the research 211 (63%) of the cities surveyed used the logo in promotional practice. The study confirms the hypothesis that the city’s logo can be used as a preliminary indicator of the local government’s marketing orientation. The content analysis indicates that marketing activities are based primarily on resources (Ger. Substanz) of cities, not on products offered. DOI: https://doi.org/10.3846/bm.2020.590