Early Stage of Sustainability Reporting: Case Study from the Czech Tobacco Industry

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F19%3A%230000452" target="_blank" >RIV/04274644:_____/19:#0000452 - isvavai.cz</a>

Alternative codes found

RIV/25940082:_____/19:N0000035

Result on the web

<a href="https://www.um.edu.mt/library/oar/bitstream/handle/123456789/41224/Early%20Stage%20of%20Sustainability%20Reporting_%20Case%20Study%20from%20the%20Czech%20Tobacco%20Industry.pdf?sequence=1&isAllowed=y" target="_blank" >https://www.um.edu.mt/library/oar/bitstream/handle/123456789/41224/Early%20Stage%20of%20Sustainability%20Reporting_%20Case%20Study%20from%20the%20Czech%20Tobacco%20Industry.pdf?sequence=1&isAllowed=y</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Early Stage of Sustainability Reporting: Case Study from the Czech Tobacco Industry

Original language description

This article aims to examine the potentially controversial role of sustainability reporting in the tobacco industry and to see how the selected company reacted to the new EU Directive 2014/95/EU on non-financial reporting. The key findings are: (1) The company was actively preparing for sustainability reporting even before the new regulation came into force; (2) The parent company was concerned about the impact of its activities on stakeholders including the local community; (3) Financial donations became less popular through the years; (4) The company states that it cares about the health of its customers, the working environment, and the labour conditions of its suppliers. Even though the company operates as part of a controversial industry, it is trying to convince stakeholders, using its reporting style, that it is socially and environmentally responsible.

Czech name

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Czech description

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Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50200 - Economics and Business

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2019

Confidentiality

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

Name of the periodical

European Research Studies Journal

ISSN

1108-2976

e-ISSN

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Volume of the periodical

22

Issue of the periodical within the volume

1

Country of publishing house

GR - GREECE

Number of pages

15

Pages from-to

128-142

UT code for WoS article

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EID of the result in the Scopus database

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