ESG Factors in Sustainability Reporting as a Competitive Advantage
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21630%2F22%3A00363163" target="_blank" >RIV/68407700:21630/22:00363163 - isvavai.cz</a>
Result on the web
<a href="https://www.mup.cz/data/files/IFRS2022-sbornik.pdf" target="_blank" >https://www.mup.cz/data/files/IFRS2022-sbornik.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
ESG Factors in Sustainability Reporting as a Competitive Advantage
Original language description
Along with integrated reporting, sustainability reports have been an essential part of corporate reporting for many years; however, the modern form of publishing this information is delineated by 2016. The information contained therein is an indispensable guide for investors in particular. At the same time, sustainability reports are part of the corporate image, covering relevant and comprehensible topics to various stakeholder groups. This paper aims to assess the potential of ESG factors and related indicators to influence the perception of companies in terms of their competitiveness by analysing a selected sample of sustainability reports of business entities operating in different sectors. The findings from a conceptual content analysis of a research sample of sustainability reports will provide topical data for assessing congruence with expected preconditions for successful corporate governance in this area. Consequently, in the context of the growing public interest in sustainability issues, the increasing frequency of keywords associated with ESG factors and indicators over time occurring in sustainability reports can be an indication that a company is on the right track to gaining a competitive advantage. The findings from the content analysis of the sustainability reports of selected companies show that companies increasingly use ESG factors and relevant indicators. Using standardised indicators over a longer time contributes to the easier comprehension and higher value of these reports for the needs of investors and other stakeholders. Therefore, companies' engagement in this area is a positive signal for successful sustainable entrepreneurship with a significant competitive advantage.
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
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2022
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 10th International Scientific Conference IFRS: GLOBAL RULES & LOCAL USE - BEYOND THE NUMBERS
ISBN
978-80-7638-031-8
ISSN
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e-ISSN
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Number of pages
12
Pages from-to
207-218
Publisher name
Metropolitní univerzita Praha, o. p. s.
Place of publication
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Event location
Praha
Event date
Oct 6, 2022
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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