Evaluation of the Readiness of Small and Medium-Sized Enterprises in the Czech Republic for ESG Reporting through Descriptive Statistical Analyses

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F24%3AN0000005" target="_blank" >RIV/26867184:_____/24:N0000005 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Evaluation of the Readiness of Small and Medium-Sized Enterprises in the Czech Republic for ESG Reporting through Descriptive Statistical Analyses

Original language description

This paper deals with the small and medium-sized enterprises in the Czech Republic from the point of view of their tendency towards solving environmental, social, and governance problems. This topic is significantly actual since it will be in the near future the duty of small and medium-sized enterprises in the Czech Republic to implement mandatory ESG reporting. The research sample that is studied in the paper consists of 247 small and medium-sized enterprises in the Czech Republic that filled out the questionnaire developed in cooperation with the Association of Small and Medium Enterprises about solvingESGproblems. The tendency towards solvingESGproblems is studied separately for companies with less than 16 employees, with 16-49 employees, with 50-99 employees, and with 100-249 employees using descriptive statistical methods. Furthermore, the research sample is studied as a whole in order to get the complex idea of solving ESG problems in small and medium-sized enterprises in the Czech Republic. The results from our research find that firm size has a positive influence on the ESG score, that the average enterprise in the research sample solves ESGproblems only superficially, and that the awareness of mandatory ESG reporting is quite low.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50204 - Business and management

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2024

Confidentiality

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

Article name in the collection

46th EBES Conference Proceedings

ISBN

9786057173966

ISSN

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e-ISSN

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Number of pages

10

Pages from-to

492-501

Publisher name

46th EBES Conference

Place of publication

Rome

Event location

Rome

Event date

Jan 1, 2024

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

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