Challenge of Sustainable Reporting: Case Study of Major Companies in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F19%3A43955916" target="_blank" >RIV/49777513:23510/19:43955916 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Challenge of Sustainable Reporting: Case Study of Major Companies in the Czech Republic
Original language description
The paper deals with changing corporate reporting with regards to the sustainability. Sustainability reporting is a recent phenomenon in the field of reporting, offering a number of challenge, such as increased transparency and credibility in the eyes of stakeholders, impact on business performance, etc. On the other hand, it also brings a number of problematic areas, which it would be worthwhile to clarify in the future, so that the benefits of these activities can be fully exploited. The paper discusses the approach of the most important companies in the Czech Republic included in the CZECH TOP 100 ranking to sustainability reporting. Companies are far from using full sustainability reporting, as shown the quantitative analysis of 2016 data. Although the analysis was carried out on a sample of the major companies in the Czech Republic, only 64% of these companies reported on sustainable activities, most often in their annual report. The relationship between the sustainability reporting rate and the size of the business turnover was proved. The importance of the turnover indicator is also evident from the conclusions of the cluster analysis. Very significant difference in approach and level of sustainable reporting between the highest turnover companies and the rest of the most important Czech companies was detected. The analysis also showed that the content, structure and scope of sustainability reports are very individual.
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
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 14th International Conference Liberec Economic Forum 2019
ISBN
978-80-7494-482-6
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
45-52
Publisher name
Technical University of Liberec
Place of publication
Liberec
Event location
Liberec
Event date
Sep 17, 2019
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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