Impact of Cohesion Fund Support on Corporate Social Responsibility and Annual Reports of Czech Private Enterprisese

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F19%3AN0000054" target="_blank" >RIV/26482789:_____/19:N0000054 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.aauni.edu/data/files/2019-ifrs-conference-proceedings-v5.pdf" target="_blank" >https://www.aauni.edu/data/files/2019-ifrs-conference-proceedings-v5.pdf</a>

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Impact of Cohesion Fund Support on Corporate Social Responsibility and Annual Reports of Czech Private Enterprisese

Popis výsledku v původním jazyce

CSR and harmonize, if not unify, related practices and reporting. Further, the EU provides financial support for various categories of CSR through funds such as the Cohesion Fund. The Czech Republic and Czech law follow this trend and require almost all enterprises to file their annual reports with CSR information with the Commercial Register. The aim of this contribution is to perform a pioneering micro case study entailing top enterprises from two CSR sensitive industries, power distribution and gasoline distribution, while focusing on the research question which targets their awareness as well as the effectiveness and efficiency of the current mechanism. These enterprises are subject to the CSR reporting duty and are aware about it, but surprisingly receiving financial support via the Cohesion Fund does not increase their awareness and commitment to CSR reporting. Consequently, the performed holistic Meta-analysis suggests that the current mechanism of CSR reporting and financial support is not set effectively and that its operation is not fully efficient. A deeper and broader study, along with dialogue and bottom-up communications needs to be developed to clarify this burning issue and to bring about improvements.

Název v anglickém jazyce

Impact of Cohesion Fund Support on Corporate Social Responsibility and Annual Reports of Czech Private Enterprisese

Popis výsledku anglicky

CSR and harmonize, if not unify, related practices and reporting. Further, the EU provides financial support for various categories of CSR through funds such as the Cohesion Fund. The Czech Republic and Czech law follow this trend and require almost all enterprises to file their annual reports with CSR information with the Commercial Register. The aim of this contribution is to perform a pioneering micro case study entailing top enterprises from two CSR sensitive industries, power distribution and gasoline distribution, while focusing on the research question which targets their awareness as well as the effectiveness and efficiency of the current mechanism. These enterprises are subject to the CSR reporting duty and are aware about it, but surprisingly receiving financial support via the Cohesion Fund does not increase their awareness and commitment to CSR reporting. Consequently, the performed holistic Meta-analysis suggests that the current mechanism of CSR reporting and financial support is not set effectively and that its operation is not fully efficient. A deeper and broader study, along with dialogue and bottom-up communications needs to be developed to clarify this burning issue and to bring about improvements.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50602 - Public administration

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

Conference Proceedings 7th International Scientific Conference IFRS: GLOBAL RULES &amp; LOCAL USE - BEYOND THE NUMBERS

ISBN

978-80-87956-96-0

ISSN

—

e-ISSN

—

Počet stran výsledku

16

Strana od-do

121-136

Název nakladatele

Metropolitan University Prague Press &amp; Anglo-American University

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

10. 10. 2019

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000649685400010