Corporate Social Responsibility Information in Annual Reports in the EU – Czech Case Study.

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F19%3AN0000056" target="_blank" >RIV/26482789:_____/19:N0000056 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.mdpi.com/2071-1050/11/1/237" target="_blank" >https://www.mdpi.com/2071-1050/11/1/237</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/su11010237" target="_blank" >10.3390/su11010237</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Corporate Social Responsibility Information in Annual Reports in the EU – Czech Case Study.

Popis výsledku v původním jazyce

The commitment of the European Union (EU) to Corporate Social Responsibility (CSR) is projected into EU law about annual reporting by businesses. Since EU member states further develop this framework by their own domestic laws, annual reporting with CSR information is not unified and only partially mandatory in the EU. Do all European businesses report CSR information and what public declaration to society do they provide with it? The two main purposes of this paper are to identify the parameters of this annual reporting duty and to study the CSR information provided by the 10 largest Czech companies in their annual statements for 2013–2017. Based on legislative research and a teleological interpretation, the current EU legislative framework with Czech particularities is presented and, via a case study exploring 50 annual reports, the data about the type, extent and depth of CSR is dynamically and comparatively assessed. It appears that, at the minimum, large Czech businesses satisfy their legal duty and e-report on CSR to a similar extent, but in a dramatically different quality. Employee matters and adherence to international standards are used as a public declaration to society more than the data on environmental protection, while social matters and research and development (R&D) are played down.

Název v anglickém jazyce

Corporate Social Responsibility Information in Annual Reports in the EU – Czech Case Study.

Popis výsledku anglicky

The commitment of the European Union (EU) to Corporate Social Responsibility (CSR) is projected into EU law about annual reporting by businesses. Since EU member states further develop this framework by their own domestic laws, annual reporting with CSR information is not unified and only partially mandatory in the EU. Do all European businesses report CSR information and what public declaration to society do they provide with it? The two main purposes of this paper are to identify the parameters of this annual reporting duty and to study the CSR information provided by the 10 largest Czech companies in their annual statements for 2013–2017. Based on legislative research and a teleological interpretation, the current EU legislative framework with Czech particularities is presented and, via a case study exploring 50 annual reports, the data about the type, extent and depth of CSR is dynamically and comparatively assessed. It appears that, at the minimum, large Czech businesses satisfy their legal duty and e-report on CSR to a similar extent, but in a dramatically different quality. Employee matters and adherence to international standards are used as a public declaration to society more than the data on environmental protection, while social matters and research and development (R&D) are played down.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

<a href="/cs/project/GA17-11867S" target="_blank" >GA17-11867S: Komparace interakce práva proti nekalé soutěži a práva duševního vlastnictví a její důsledky ve středoevropském kontextu</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

Sustainability

ISSN

2071-1050

e-ISSN

—

Svazek periodika

11

Číslo periodika v rámci svazku

1, 237

Stát vydavatele periodika

CH - Švýcarská konfederace

Počet stran výsledku

21

Strana od-do

1-21

Kód UT WoS článku

000457127300237

EID výsledku v databázi Scopus

2-s2.0-85059579025