Impact of Cohesion Fund Support on Corporate Social Responsibility and Annual Reports of Czech Private Enterprisese

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F19%3AN0000054" target="_blank" >RIV/26482789:_____/19:N0000054 - isvavai.cz</a>
Result on the web
<a href="https://www.aauni.edu/data/files/2019-ifrs-conference-proceedings-v5.pdf" target="_blank" >https://www.aauni.edu/data/files/2019-ifrs-conference-proceedings-v5.pdf</a>
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Impact of Cohesion Fund Support on Corporate Social Responsibility and Annual Reports of Czech Private Enterprisese
Original language description
CSR and harmonize, if not unify, related practices and reporting. Further, the EU provides financial support for various categories of CSR through funds such as the Cohesion Fund. The Czech Republic and Czech law follow this trend and require almost all enterprises to file their annual reports with CSR information with the Commercial Register. The aim of this contribution is to perform a pioneering micro case study entailing top enterprises from two CSR sensitive industries, power distribution and gasoline distribution, while focusing on the research question which targets their awareness as well as the effectiveness and efficiency of the current mechanism. These enterprises are subject to the CSR reporting duty and are aware about it, but surprisingly receiving financial support via the Cohesion Fund does not increase their awareness and commitment to CSR reporting. Consequently, the performed holistic Meta-analysis suggests that the current mechanism of CSR reporting and financial support is not set effectively and that its operation is not fully efficient. A deeper and broader study, along with dialogue and bottom-up communications needs to be developed to clarify this burning issue and to bring about improvements.
Czech name
—
Czech description
—

Project
—
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

Article name in the collection
Conference Proceedings 7th International Scientific Conference IFRS: GLOBAL RULES & LOCAL USE - BEYOND THE NUMBERS
ISBN
978-80-87956-96-0
ISSN
—
e-ISSN
—
Number of pages
16
Pages from-to
121-136
Publisher name
Metropolitan University Prague Press & Anglo-American University
Place of publication
Praha
Event location
Praha
Event date
Oct 10, 2019
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000649685400010

Similar results(10)