Non-Financial Reporting of Industrial Corporations – A Czech Case Study.

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F20%3A00115901" target="_blank" >RIV/00216224:14560/20:00115901 - isvavai.cz</a>

Result on the web

<a href="https://pdfs.semanticscholar.org/adef/b4453aeef7588136c4f79faa472740e60f7e.pdf" target="_blank" >https://pdfs.semanticscholar.org/adef/b4453aeef7588136c4f79faa472740e60f7e.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun202068030625" target="_blank" >10.11118/actaun202068030625</a>

Result language

angličtina

Original language name

Non-Financial Reporting of Industrial Corporations – A Czech Case Study.

Original language description

Scientific research and studies from recent years point to the growing interest of large multinational corporations in publishing reports that inform the public not only about their performance, but also about their behavior in terms of social responsibility and long-term sustainability. These are not only effects in the context of their success, but also the negative impacts of their environmental, social and administrative activities. Although corporate responsibility reporting integrating financial and non-financial information is becoming a standard practice, these approaches have not yet been investigated or published in the Czech region. Therefore, the aim of the research was to determine how the new quality of reporting is perceived by Czech industrial corporations. Data for empirical research were excerpted from reports published in 2018. To verify the generally perceived assumption of a positive correlation between the size of corporations and the quality of their reports, respectively between reporting quality and corporate performance, eight hypotheses have been formulated. The Chi-Square independence test was used to confirm or refute the hypotheses. The tests confirmed a significant dependence of reporting quality on the size of the corporation. A positive correlation was also found between quality of report and performance, but the expected negative correlation between indebtedness could not be demonstrated.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50206 - Finance

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2020

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

68

Issue of the periodical within the volume

3

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

12

Pages from-to

625-636

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85091405518