Reporting of Non-Financial Information in the V4 Countries
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F24%3A43925239" target="_blank" >RIV/62156489:43110/24:43925239 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.18267/pr.2024.vol.2512.6" target="_blank" >https://doi.org/10.18267/pr.2024.vol.2512.6</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18267/pr.2024.vol.2512.6" target="_blank" >10.18267/pr.2024.vol.2512.6</a>
Alternative languages
Result language
angličtina
Original language name
Reporting of Non-Financial Information in the V4 Countries
Original language description
The area of sustainability reporting is becoming increasingly important in view of the mandatory implementation of European law, which will affect up to 50,000 large companies in the EU from 2024. The paper assesses the level of reporting of this information in terms of quantity and quality between 2017 and 2021 in the V4 countries. The quantitative analysis was carried out on the basis of a conceptual content analysis. The qualitative analysis was then carried out only for companies in the Czech Republic using evaluation criteria and a scoring scale. Based on the analyses conducted, an increasing level of reporting of non-financial information was identified in all countries, especially in the area of the environment, specifically carbon footprint, emissions and climate change. Within the Czech Republic, the largest relative change of 825% was recorded for the climate change criterion.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50205 - Accounting
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
24th International Joint Conference Central and Eastern Europe in the Changing Business Environment: Proceedings
ISBN
978-80-245-2512-9
ISSN
2453-6113
e-ISSN
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Number of pages
13
Pages from-to
76-88
Publisher name
Vysoká škola ekonomická v Praze
Place of publication
Praha
Event location
Bratislava
Event date
May 23, 2024
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
001300559900007