Sustainability Reporting in the Czech Republic: Patterns of Sustainability Information Disclosure in Czech Companies

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F25%3A10152783" target="_blank" >RIV/26482789:_____/25:10152783 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.4324/9781003451884-7" target="_blank" >http://dx.doi.org/10.4324/9781003451884-7</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.4324/9781003451884-7" target="_blank" >10.4324/9781003451884-7</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Sustainability Reporting in the Czech Republic: Patterns of Sustainability Information Disclosure in Czech Companies

Popis výsledku v původním jazyce

As a member of the EU, the Czech Republic is involved in the EU sustainability reporting regime. Directive 2014/95 (NFRD) and Directive 2022/2464 (CSRD) were both transposed into Czech national law by 39 legislative instruments. It is relevant to assess this transposition, particularly whether the Czech national law is in compliance with the EU law and how it is projected in the praxis. This dual aim was achieved in two steps, relying on different sources and methods. First, the search in EurLex and the ASPI database was conducted to extract relevant legislative instruments and interpret and compare them. Second, two case studies regarding social reporting by selected Czech businesses were performed. Their sustainability reports for 2017 and 2022, posted on their own Internet domains, were analysed and compared. Although the Czech law on sustainability is in compliance with the EU law, the approximation and convergence of reporting practices, along with numerous factors and variables involved, lead to particularism. Czech businesses publish their sustainability reports under different labels and titles, using different frameworks and levels of specificity and preferring different matters. Sustainability reporting is the reality in the Czech Republic, but its spontaneous unification is a fiction.

Název v anglickém jazyce

Sustainability Reporting in the Czech Republic: Patterns of Sustainability Information Disclosure in Czech Companies

Popis výsledku anglicky

As a member of the EU, the Czech Republic is involved in the EU sustainability reporting regime. Directive 2014/95 (NFRD) and Directive 2022/2464 (CSRD) were both transposed into Czech national law by 39 legislative instruments. It is relevant to assess this transposition, particularly whether the Czech national law is in compliance with the EU law and how it is projected in the praxis. This dual aim was achieved in two steps, relying on different sources and methods. First, the search in EurLex and the ASPI database was conducted to extract relevant legislative instruments and interpret and compare them. Second, two case studies regarding social reporting by selected Czech businesses were performed. Their sustainability reports for 2017 and 2022, posted on their own Internet domains, were analysed and compared. Although the Czech law on sustainability is in compliance with the EU law, the approximation and convergence of reporting practices, along with numerous factors and variables involved, lead to particularism. Czech businesses publish their sustainability reports under different labels and titles, using different frameworks and levels of specificity and preferring different matters. Sustainability reporting is the reality in the Czech Republic, but its spontaneous unification is a fiction.

Druh

C - Kapitola v odborné knize

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2025

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Corporate Sustainability Reporting in Central and Eastern European Companies

ISBN

978-1-03-258869-8

Počet stran výsledku

15

Strana od-do

72-86

Počet stran knihy

354

Název nakladatele

Routledge

Místo vydání

Oxon

Kód UT WoS kapitoly

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