The impact of energy companies on the environment and local communities - disclosures in non-financial reports of companies

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F24%3A00012515" target="_blank" >RIV/46747885:24310/24:00012515 - isvavai.cz</a>

Výsledek na webu

<a href="https://ekonomiaisrodowisko.pl/journal/article/download/786/685" target="_blank" >https://ekonomiaisrodowisko.pl/journal/article/download/786/685</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.34659/eis.2024.89.2.786" target="_blank" >10.34659/eis.2024.89.2.786</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The impact of energy companies on the environment and local communities - disclosures in non-financial reports of companies

Popis výsledku v původním jazyce

Energy companies recognise the impact of their activities on the environment and society and undertake various initiatives to reduce emissions, improve energy efficiency, protect biodiversity, and support the development of local communities. However, the degree and way this information is disclosed varies by company, market and region. The aim of the article is to indicate (1) how information about the natural environment and local communities is presented in annual reports (2) to indicate the frequency of occurrence of the keywords: environment, community, and responsibility in annual reports. The article emphasises the importance of transparent and comprehensive corporate reporting, which reflects the involvement of energy companies in broadly understood sustainable development (impact on the environment and local communities), which can increase stakeholder trust. The study fits into the current scientific discussion on the issues of the European Green Deal. It also implies that better reporting can facilitate investment decisions and that companies should be more forthcoming about their environmental and social initiatives.

Název v anglickém jazyce

The impact of energy companies on the environment and local communities - disclosures in non-financial reports of companies

Popis výsledku anglicky

Energy companies recognise the impact of their activities on the environment and society and undertake various initiatives to reduce emissions, improve energy efficiency, protect biodiversity, and support the development of local communities. However, the degree and way this information is disclosed varies by company, market and region. The aim of the article is to indicate (1) how information about the natural environment and local communities is presented in annual reports (2) to indicate the frequency of occurrence of the keywords: environment, community, and responsibility in annual reports. The article emphasises the importance of transparent and comprehensive corporate reporting, which reflects the involvement of energy companies in broadly understood sustainable development (impact on the environment and local communities), which can increase stakeholder trust. The study fits into the current scientific discussion on the issues of the European Green Deal. It also implies that better reporting can facilitate investment decisions and that companies should be more forthcoming about their environmental and social initiatives.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název periodika

Economics and Environment

ISSN

2957-0387

e-ISSN

—

Svazek periodika

89

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

15

Strana od-do

—

Kód UT WoS článku

001380664900028

EID výsledku v databázi Scopus

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