Impact of COVID-19 on the content of Informal CSR Reporting - A Set Of Central European Case Studies.
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F20%3AN0000050" target="_blank" >RIV/26482789:_____/20:N0000050 - isvavai.cz</a>
Result on the web
<a href="https://www.mup.cz/data/files/IFRS2020-sbornik.pdf" target="_blank" >https://www.mup.cz/data/files/IFRS2020-sbornik.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Impact of COVID-19 on the content of Informal CSR Reporting - A Set Of Central European Case Studies.
Original language description
The three pillars concept of sustainability relies on the multi-stakeholder model and expects socially responsible behavior by each and everyone, including businesses. Their sustainable engagement is the outcome of by them generally freely assumedCorporate Social Responsibility ("CSR"). The EU has been following the sustainability trends and goals set internationally by the UN, including the Agenda 2030 with its 17 Sustainable Development Goals ("SDGs"). Nevertheless, the EU law requires CSR reporting only by certain businesses and does not go into detail regarding its compulsory content, see Directive 2013/34/EU, especially Art.19a. Large businesses admit to be in the reach of the Directive 2013/34/EU and satisfy their CSR reporting duty. However,in what quality is it satisfied during the stress test time? The COVID-19 pandemic has impacted almost all aspects of our life and its consequences for businesses and their conduct in Central Europe are massive and multi-faceted. As aprecursor of the assessment of formal CSR reports for 2020 to be filed in 2021, a set of central European case studies regarding various industries was performed in the summer of 2020 to holistically and critically assess whether and how COVID-19 impacted their informal CSR reporting. A qualitative Delphi-method was used along with an automatic key word scanning and revealed a significant impact with various nature, intensity and patterns. If this is confirmed by the formal CSR reports to be filed within next 10 months, then it means that the COVID-19 pushes the content of CSR reporting into a new dimension.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Conference Proceedings 8th International Scientific Conference IFRS: GLOBAL RULES & LOCAL USE- BEYOND THE NUMBERS
ISBN
978-80-7638-015-8
ISSN
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e-ISSN
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Number of pages
13
Pages from-to
301-313
Publisher name
Metropolitan University Prague Press & Anglo-American University
Place of publication
Praha
Event location
Praha
Event date
Oct 8, 2020
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000668335000023