On the way to changes in CSR Reporting

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F20%3A%230000728" target="_blank" >RIV/04274644:_____/20:#0000728 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.mup.cz/data/files/IFRS2020-sbornik.pdf" target="_blank" >https://www.mup.cz/data/files/IFRS2020-sbornik.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

On the way to changes in CSR Reporting

Popis výsledku v původním jazyce

The objective of the paper is to describe and analyze the relations between the IFRS, Corporate Social Responsibility and CSR Reporting and to discuss the significance of social reports as part of Financial Statements for investors. The paper focuses on the managerial implications of the current state of CSR and CSR reporting system at the level of SMEs. Two important research questions (inter alia) are answered: 1. Which are the future trends of the CSR and CSR reporting practical application? 2. Whether (and how) the IFRS Authorities could improve the content and structure of Social Reports to increase their attractiveness for investors? The author presents a brief case study of TMR, a. s., a Slovak company, to describe and discuss the historical development of the Social Reports during the researched period 2011–2019. The literature review illustrates a vast scope and variety of literature on CSR during the last 5 years. Selected articles are citing ideas of relevant authors that are discussed in the paper. Content and comparative analyses are the preferred research methods and/or tools; the research approach is qualitative. Substantial improvement of the Czech terminology is recommended, as the current terminology (in many cases) is misleading. The author’s recommendations are enumerated. Due to the limited scope of the article only selected problems of TMR reporting are discussed. The paper does not deal with the legal aspects of the CSR regulation. The usefulness of a combination of theoretical and practical research and the need for deeper research is accentuated.

Název v anglickém jazyce

On the way to changes in CSR Reporting

Popis výsledku anglicky

The objective of the paper is to describe and analyze the relations between the IFRS, Corporate Social Responsibility and CSR Reporting and to discuss the significance of social reports as part of Financial Statements for investors. The paper focuses on the managerial implications of the current state of CSR and CSR reporting system at the level of SMEs. Two important research questions (inter alia) are answered: 1. Which are the future trends of the CSR and CSR reporting practical application? 2. Whether (and how) the IFRS Authorities could improve the content and structure of Social Reports to increase their attractiveness for investors? The author presents a brief case study of TMR, a. s., a Slovak company, to describe and discuss the historical development of the Social Reports during the researched period 2011–2019. The literature review illustrates a vast scope and variety of literature on CSR during the last 5 years. Selected articles are citing ideas of relevant authors that are discussed in the paper. Content and comparative analyses are the preferred research methods and/or tools; the research approach is qualitative. Substantial improvement of the Czech terminology is recommended, as the current terminology (in many cases) is misleading. The author’s recommendations are enumerated. Due to the limited scope of the article only selected problems of TMR reporting are discussed. The paper does not deal with the legal aspects of the CSR regulation. The usefulness of a combination of theoretical and practical research and the need for deeper research is accentuated.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of The 8th International Scientific Conference IFRS: Global Rules and Local Use – Beyond the Numbers 2020

ISBN

9788076380158

ISSN

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e-ISSN

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Počet stran výsledku

12

Strana od-do

288-299

Název nakladatele

Metropolitan University Prague

Místo vydání

Prague

Místo konání akce

Praha

Datum konání akce

1. 1. 2020

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000668335000022