Early Stage of Sustainability Reporting: Case Study from the Czech Tobacco Industry

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25940082%3A_____%2F19%3AN0000035" target="_blank" >RIV/25940082:_____/19:N0000035 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/04274644:_____/19:#0000452

Výsledek na webu

<a href="https://www.um.edu.mt/library/oar/handle/123456789/41224" target="_blank" >https://www.um.edu.mt/library/oar/handle/123456789/41224</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.35808/ersj/1413" target="_blank" >10.35808/ersj/1413</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Early Stage of Sustainability Reporting: Case Study from the Czech Tobacco Industry

Popis výsledku v původním jazyce

The aim of this article is to examine the potentially controversial role of sustainability reporting in the tobacco industry and to see how the selected company reacted to the new EU Directive 2014/95/EU on non-financial reporting. The key findings are: (1) The company was actively preparing for sustainability reporting even before the new regulation came into force. (2) The parent company was concerned about the impact of its activities on stakeholders including the local community. (3) Financial donations became less popular through the years. (4) The company states that it cares about the health of its customers, the working environment, and the labour conditions of its suppliers. Even though the company operates as part of a controversial industry, it is trying to convince stakeholders, using its reporting style, that it is socially and environmentally responsible.

Název v anglickém jazyce

Early Stage of Sustainability Reporting: Case Study from the Czech Tobacco Industry

Popis výsledku anglicky

The aim of this article is to examine the potentially controversial role of sustainability reporting in the tobacco industry and to see how the selected company reacted to the new EU Directive 2014/95/EU on non-financial reporting. The key findings are: (1) The company was actively preparing for sustainability reporting even before the new regulation came into force. (2) The parent company was concerned about the impact of its activities on stakeholders including the local community. (3) Financial donations became less popular through the years. (4) The company states that it cares about the health of its customers, the working environment, and the labour conditions of its suppliers. Even though the company operates as part of a controversial industry, it is trying to convince stakeholders, using its reporting style, that it is socially and environmentally responsible.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

European Research Studies Journal

ISSN

1108-2976

e-ISSN

1108-2976

Svazek periodika

22

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

GR - Řecká republika

Počet stran výsledku

15

Strana od-do

128-142

Kód UT WoS článku

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EID výsledku v databázi Scopus

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