Corporate Social Responsibility Information in Annual Reports in the EU – Czech Case Study.

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F19%3AN0000056" target="_blank" >RIV/26482789:_____/19:N0000056 - isvavai.cz</a>

Result on the web

<a href="https://www.mdpi.com/2071-1050/11/1/237" target="_blank" >https://www.mdpi.com/2071-1050/11/1/237</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/su11010237" target="_blank" >10.3390/su11010237</a>

Result language

angličtina

Original language name

Corporate Social Responsibility Information in Annual Reports in the EU – Czech Case Study.

Original language description

The commitment of the European Union (EU) to Corporate Social Responsibility (CSR) is projected into EU law about annual reporting by businesses. Since EU member states further develop this framework by their own domestic laws, annual reporting with CSR information is not unified and only partially mandatory in the EU. Do all European businesses report CSR information and what public declaration to society do they provide with it? The two main purposes of this paper are to identify the parameters of this annual reporting duty and to study the CSR information provided by the 10 largest Czech companies in their annual statements for 2013–2017. Based on legislative research and a teleological interpretation, the current EU legislative framework with Czech particularities is presented and, via a case study exploring 50 annual reports, the data about the type, extent and depth of CSR is dynamically and comparatively assessed. It appears that, at the minimum, large Czech businesses satisfy their legal duty and e-report on CSR to a similar extent, but in a dramatically different quality. Employee matters and adherence to international standards are used as a public declaration to society more than the data on environmental protection, while social matters and research and development (R&D) are played down.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50501 - Law

Project

<a href="/en/project/GA17-11867S" target="_blank" >GA17-11867S: Comparison of the interaction between the law against unfair competition and intellectual property law, and its consequences in the central European c</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2019

Confidentiality

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

Name of the periodical

Sustainability

ISSN

2071-1050

e-ISSN

—

Volume of the periodical

11

Issue of the periodical within the volume

1, 237

Country of publishing house

CH - SWITZERLAND

Number of pages

21

Pages from-to

1-21

UT code for WoS article

000457127300237

EID of the result in the Scopus database

2-s2.0-85059579025