Identifying Material Aspects And Boundaries For Sustainability Reporting: Case Studies In Czech Corporations

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F17%3A63517682" target="_blank" >RIV/70883521:28120/17:63517682 - 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

Identifying Material Aspects And Boundaries For Sustainability Reporting: Case Studies In Czech Corporations

Original language description

Appropriately identify significant aspects can be seen as a significant important task in performing sustainable activities and preparing sustainable reports. Currently, GRI issues G4 guidelines to instruct organization in this main task. This paper examines the Czech companies which have identified these material aspects by applying G4, then evaluates how firms perform and disclose information regarding to this topic. From that, successful and failure in implementing G4 guidelines can be revealed. The research focuses on real cases of six Czech firms that comply with G4 in 2014 and 2015. The research firstly examines the guidelines content for identifying material aspects. Then, these companies’ sustainable reports are observed to investigate how firms define and disclose material aspects. Comparison in determining sustainable measures between companies’ preparation and guidelines, and between companies in different sectors are performed to provide better understanding for implementing GRI guides in corporations for other companies. After the evaluation, the paper found that even though all firms declared that they are in accordance with G4, the quality of information is not consistent. Only one firm had proper disclosure while these other fives totally neglected the guidelines, or just applied some main standard disclosures according to G4 guidelines regarding to this subject.

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

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2017

Confidentiality

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

Article name in the collection

DOKBAT 2017 - 13th Annual International Bata Conference for Ph.D. Students and Young Researchers

ISBN

978-80-7454-654-9

ISSN

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e-ISSN

neuvedeno

Number of pages

11

Pages from-to

225-235

Publisher name

Fakulta managementu a ekonomiky, UTB ve Zlíně

Place of publication

Zlín

Event location

Zlín

Event date

Apr 26, 2017

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

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