Preparedness of Czech Small and Medium-Sized Enterprises for ESG Reporting

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F25%3AN0000005" target="_blank" >RIV/26867184:_____/25:N0000005 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.1007/978-3-031-84319-8_3" target="_blank" >http://dx.doi.org/10.1007/978-3-031-84319-8_3</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/978-3-031-84319-8_3" target="_blank" >10.1007/978-3-031-84319-8_3</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Preparedness of Czech Small and Medium-Sized Enterprises for ESG Reporting

Popis výsledku v původním jazyce

This paper is devoted to the analysis of the tendency of Czech small and medium-sized enterprises towards solving environmental, social, and governance issues. This theme is highly topical, as it will soon be mandatory for SMEs in the Czech Republic to implement ESG reporting obligations. The survey sample investigated in this article consists of 247 Czech SMEs that responded to an ESG issue-solving questionnaire developed in cooperation with the Association of Small and Medium-sized Enterprises. The tendency to address ESG issues is studied based on the number of employees using descriptive statistical methods. Furthermore, the whole survey sample is investigated to get a complex knowledge of ESG issue-solving in Czech SMEs. Our findings show that company size has a positive influence on the ESG scores, that the average company in the survey sample addresses ESG issues only superficially, and that awareness of ESG reporting obligations is very low. At the same time, most studied SMEs think of sustainability in terms of ESG, and within ESG they focus most on the social dimension.

Název v anglickém jazyce

Preparedness of Czech Small and Medium-Sized Enterprises for ESG Reporting

Popis výsledku anglicky

This paper is devoted to the analysis of the tendency of Czech small and medium-sized enterprises towards solving environmental, social, and governance issues. This theme is highly topical, as it will soon be mandatory for SMEs in the Czech Republic to implement ESG reporting obligations. The survey sample investigated in this article consists of 247 Czech SMEs that responded to an ESG issue-solving questionnaire developed in cooperation with the Association of Small and Medium-sized Enterprises. The tendency to address ESG issues is studied based on the number of employees using descriptive statistical methods. Furthermore, the whole survey sample is investigated to get a complex knowledge of ESG issue-solving in Czech SMEs. Our findings show that company size has a positive influence on the ESG scores, that the average company in the survey sample addresses ESG issues only superficially, and that awareness of ESG reporting obligations is very low. At the same time, most studied SMEs think of sustainability in terms of ESG, and within ESG they focus most on the social dimension.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2025

Kód důvěrnosti údajů

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

Název statě ve sborníku

Eurasian Studies in Business and Economics

ISBN

9783031843198

ISSN

—

e-ISSN

2364-5075

Počet stran výsledku

14

Strana od-do

35-48

Název nakladatele

Springer

Místo vydání

Švýcarsko

Místo konání akce

Švýcarsko

Datum konání akce

1. 1. 2025

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

—