Impact of COVID-19 on the content of Informal CSR Reporting - A Set Of Central European Case Studies.

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F20%3AN0000050" target="_blank" >RIV/26482789:_____/20:N0000050 - 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

Impact of COVID-19 on the content of Informal CSR Reporting - A Set Of Central European Case Studies.

Popis výsledku v původním jazyce

The three pillars concept of sustainability relies on the multi-stakeholder model and expects socially responsible behavior by each and everyone, including businesses. Their sustainable engagement is the outcome of by them generally freely assumedCorporate Social Responsibility (&quot;CSR&quot;). The EU has been following the sustainability trends and goals set internationally by the UN, including the Agenda 2030 with its 17 Sustainable Development Goals (&quot;SDGs&quot;). Nevertheless, the EU law requires CSR reporting only by certain businesses and does not go into detail regarding its compulsory content, see Directive 2013/34/EU, especially Art.19a. Large businesses admit to be in the reach of the Directive 2013/34/EU and satisfy their CSR reporting duty. However,in what quality is it satisfied during the stress test time? The COVID-19 pandemic has impacted almost all aspects of our life and its consequences for businesses and their conduct in Central Europe are massive and multi-faceted. As aprecursor of the assessment of formal CSR reports for 2020 to be filed in 2021, a set of central European case studies regarding various industries was performed in the summer of 2020 to holistically and critically assess whether and how COVID-19 impacted their informal CSR reporting. A qualitative Delphi-method was used along with an automatic key word scanning and revealed a significant impact with various nature, intensity and patterns. If this is confirmed by the formal CSR reports to be filed within next 10 months, then it means that the COVID-19 pushes the content of CSR reporting into a new dimension.

Název v anglickém jazyce

Impact of COVID-19 on the content of Informal CSR Reporting - A Set Of Central European Case Studies.

Popis výsledku anglicky

The three pillars concept of sustainability relies on the multi-stakeholder model and expects socially responsible behavior by each and everyone, including businesses. Their sustainable engagement is the outcome of by them generally freely assumedCorporate Social Responsibility (&quot;CSR&quot;). The EU has been following the sustainability trends and goals set internationally by the UN, including the Agenda 2030 with its 17 Sustainable Development Goals (&quot;SDGs&quot;). Nevertheless, the EU law requires CSR reporting only by certain businesses and does not go into detail regarding its compulsory content, see Directive 2013/34/EU, especially Art.19a. Large businesses admit to be in the reach of the Directive 2013/34/EU and satisfy their CSR reporting duty. However,in what quality is it satisfied during the stress test time? The COVID-19 pandemic has impacted almost all aspects of our life and its consequences for businesses and their conduct in Central Europe are massive and multi-faceted. As aprecursor of the assessment of formal CSR reports for 2020 to be filed in 2021, a set of central European case studies regarding various industries was performed in the summer of 2020 to holistically and critically assess whether and how COVID-19 impacted their informal CSR reporting. A qualitative Delphi-method was used along with an automatic key word scanning and revealed a significant impact with various nature, intensity and patterns. If this is confirmed by the formal CSR reports to be filed within next 10 months, then it means that the COVID-19 pushes the content of CSR reporting into a new dimension.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název statě ve sborníku

Conference Proceedings 8th International Scientific Conference IFRS: GLOBAL RULES &amp; LOCAL USE- BEYOND THE NUMBERS

ISBN

978-80-7638-015-8

ISSN

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e-ISSN

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Počet stran výsledku

13

Strana od-do

301-313

Název nakladatele

Metropolitan University Prague Press &amp; Anglo-American University

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

8. 10. 2020

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000668335000023