Assessment of the potential of the EU endeavours to improve corporate social responsibility processes and disclosures

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25940082%3A_____%2F19%3AN0000037" target="_blank" >RIV/25940082:_____/19:N0000037 - isvavai.cz</a>

Výsledek na webu

<a href="https://msed.vse.cz/msed_2019/article/7-MacGregorPelikanova-Radka-paper.pdf" target="_blank" >https://msed.vse.cz/msed_2019/article/7-MacGregorPelikanova-Radka-paper.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.18267/pr.2019.los.186.98" target="_blank" >10.18267/pr.2019.los.186.98</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Assessment of the potential of the EU endeavours to improve corporate social responsibility processes and disclosures

Popis výsledku v původním jazyce

The EU's commitment to Corporate Social Responsibility (CSR) is reflected in a set of mandatory and facultative measures. Since the CSR is perceived as the responsibility of companies, it should be predominantly incorporated in companies and their policies. The EU wants to play a supporting role through a mix of voluntary measures and, only if needed, complementary regulations. This strategy aims at the improvement of the self and co-regulation processes and of company disclosures with respect to the CSR. However, is this endeavour correctly set and applied, i.e. can and does it improve the CSR processes and disclosures? The EU framework on CSR is explored along with the most recent annual reports of the top ten Czech companies. A holistic Meta-Analysis reveals a myriad of achievements and shortcomings, as well as compatibility and contradictory elements pointing to inherent differences and the challenging feasibility of the EU endeavours and the questionable potential to truly contribute to the CSR in this manner across the entire EU. This leads to the pioneering propositions about how the endeavours of the EU could be improved to make the CSR of European enterprises a positive element in the global environment.

Název v anglickém jazyce

Assessment of the potential of the EU endeavours to improve corporate social responsibility processes and disclosures

Popis výsledku anglicky

The EU's commitment to Corporate Social Responsibility (CSR) is reflected in a set of mandatory and facultative measures. Since the CSR is perceived as the responsibility of companies, it should be predominantly incorporated in companies and their policies. The EU wants to play a supporting role through a mix of voluntary measures and, only if needed, complementary regulations. This strategy aims at the improvement of the self and co-regulation processes and of company disclosures with respect to the CSR. However, is this endeavour correctly set and applied, i.e. can and does it improve the CSR processes and disclosures? The EU framework on CSR is explored along with the most recent annual reports of the top ten Czech companies. A holistic Meta-Analysis reveals a myriad of achievements and shortcomings, as well as compatibility and contradictory elements pointing to inherent differences and the challenging feasibility of the EU endeavours and the questionable potential to truly contribute to the CSR in this manner across the entire EU. This leads to the pioneering propositions about how the endeavours of the EU could be improved to make the CSR of European enterprises a positive element in the global environment.

Druh

D - Stať ve sborníku

CEP obor

—

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 statě ve sborníku

The 13th International Days of Statistics and Economics: Conference Proceedings, September 5–7, 2019, Prague, Czech Republic

ISBN

978-80-87990-18-6

ISSN

—

e-ISSN

—

Počet stran výsledku

10

Strana od-do

987–996

Název nakladatele

MSD

Místo vydání

Slaný

Místo konání akce

Praha

Datum konání akce

5. 9. 2019

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000589182000100