Evaluation of the Readiness of Small and Medium-Sized Enterprises in the Czech Republic for ESG Reporting through Descriptive Statistical Analyses

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Evaluation of the Readiness of Small and Medium-Sized Enterprises in the Czech Republic for ESG Reporting through Descriptive Statistical Analyses

Popis výsledku v původním jazyce

This paper deals with the small and medium-sized enterprises in the Czech Republic from the point of view of their tendency towards solving environmental, social, and governance problems. This topic is significantly actual since it will be in the near future the duty of small and medium-sized enterprises in the Czech Republic to implement mandatory ESG reporting. The research sample that is studied in the paper consists of 247 small and medium-sized enterprises in the Czech Republic that filled out the questionnaire developed in cooperation with the Association of Small and Medium Enterprises about solvingESGproblems. The tendency towards solvingESGproblems is studied separately for companies with less than 16 employees, with 16-49 employees, with 50-99 employees, and with 100-249 employees using descriptive statistical methods. Furthermore, the research sample is studied as a whole in order to get the complex idea of solving ESG problems in small and medium-sized enterprises in the Czech Republic. The results from our research find that firm size has a positive influence on the ESG score, that the average enterprise in the research sample solves ESGproblems only superficially, and that the awareness of mandatory ESG reporting is quite low.

Název v anglickém jazyce

Evaluation of the Readiness of Small and Medium-Sized Enterprises in the Czech Republic for ESG Reporting through Descriptive Statistical Analyses

Popis výsledku anglicky

This paper deals with the small and medium-sized enterprises in the Czech Republic from the point of view of their tendency towards solving environmental, social, and governance problems. This topic is significantly actual since it will be in the near future the duty of small and medium-sized enterprises in the Czech Republic to implement mandatory ESG reporting. The research sample that is studied in the paper consists of 247 small and medium-sized enterprises in the Czech Republic that filled out the questionnaire developed in cooperation with the Association of Small and Medium Enterprises about solvingESGproblems. The tendency towards solvingESGproblems is studied separately for companies with less than 16 employees, with 16-49 employees, with 50-99 employees, and with 100-249 employees using descriptive statistical methods. Furthermore, the research sample is studied as a whole in order to get the complex idea of solving ESG problems in small and medium-sized enterprises in the Czech Republic. The results from our research find that firm size has a positive influence on the ESG score, that the average enterprise in the research sample solves ESGproblems only superficially, and that the awareness of mandatory ESG reporting is quite low.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název statě ve sborníku

46th EBES Conference Proceedings

ISBN

9786057173966

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

492-501

Název nakladatele

46th EBES Conference

Místo vydání

Rome

Místo konání akce

Rome

Datum konání akce

1. 1. 2024

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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