Rate of non-financial information reporting by the Czech accounting units

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F21%3A43966937" target="_blank" >RIV/49777513:23510/21:43966937 - isvavai.cz</a>

Result on the web

<a href="https://www.mup.cz/data/files/IFRS2021-sbornik.pdf" target="_blank" >https://www.mup.cz/data/files/IFRS2021-sbornik.pdf</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Rate of non-financial information reporting by the Czech accounting units

Original language description

Objective of this contribution was to identify rate of non-financial information reporting using quantitative research of resources of selected sample of the Czech enterprises. By the authors were set two basic research questions. Based on the first of them were analyzed differences in the rate of non-financial information reporting by medium-sized and large enterprises. This research question was confirmed, because large enterprises significantly exceed the rate of non-financial information reported by medium-sized enterprises in all analyzed areas – environmental area, social area, area of employee relations, area of respect to human rights and also area of fight against the corruptionand bribery. Based on the second research question was analyzed if there are any subjects, in the sample of large accounting units, reporting non-financial information beyond the requirements of the Czech Accounting Act. Also this question was answered positively, because there were identified 26% of accounting units keeping accounting records just with respect to the Czech accounting rules reporting detailed information from the social area, 16% of such companies reporting detailed information from the area of respect to human rights. Beyond the requirements set by the accounting legislation report also 40 % of accounting units keeping accounting records with respect to the Czech accounting rules and also with respect to the IAS/IFRS, 18% of such accounting units report detailed information from the area of respect to human rights and 26% of them report detailed informationfrom the area of fight against the corruption and bribery.

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

50205 - Accounting

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2021

Confidentiality

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

Article name in the collection

The 9 th International Scientific Conference IFRS: Global Rules and Local Use – Beyond the Numbers

ISBN

978-80-7638-027-1

ISSN

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e-ISSN

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Number of pages

11

Pages from-to

111-121

Publisher name

Metropolitan University Prague, Prague

Place of publication

Prague

Event location

Prague

Event date

Oct 7, 2021

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

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