Challenge of Sustainable Reporting: Case Study of Major Companies in the Czech Republic

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

Challenge of Sustainable Reporting: Case Study of Major Companies in the Czech Republic

Popis výsledku v původním jazyce

The paper deals with changing corporate reporting with regards to the sustainability. Sustainability reporting is a recent phenomenon in the field of reporting, offering a number of challenge, such as increased transparency and credibility in the eyes of stakeholders, impact on business performance, etc. On the other hand, it also brings a number of problematic areas, which it would be worthwhile to clarify in the future, so that the benefits of these activities can be fully exploited. The paper discusses the approach of the most important companies in the Czech Republic included in the CZECH TOP 100 ranking to sustainability reporting. Companies are far from using full sustainability reporting, as shown the quantitative analysis of 2016 data. Although the analysis was carried out on a sample of the major companies in the Czech Republic, only 64% of these companies reported on sustainable activities, most often in their annual report. The relationship between the sustainability reporting rate and the size of the business turnover was proved. The importance of the turnover indicator is also evident from the conclusions of the cluster analysis. Very significant difference in approach and level of sustainable reporting between the highest turnover companies and the rest of the most important Czech companies was detected. The analysis also showed that the content, structure and scope of sustainability reports are very individual.

Název v anglickém jazyce

Challenge of Sustainable Reporting: Case Study of Major Companies in the Czech Republic

Popis výsledku anglicky

The paper deals with changing corporate reporting with regards to the sustainability. Sustainability reporting is a recent phenomenon in the field of reporting, offering a number of challenge, such as increased transparency and credibility in the eyes of stakeholders, impact on business performance, etc. On the other hand, it also brings a number of problematic areas, which it would be worthwhile to clarify in the future, so that the benefits of these activities can be fully exploited. The paper discusses the approach of the most important companies in the Czech Republic included in the CZECH TOP 100 ranking to sustainability reporting. Companies are far from using full sustainability reporting, as shown the quantitative analysis of 2016 data. Although the analysis was carried out on a sample of the major companies in the Czech Republic, only 64% of these companies reported on sustainable activities, most often in their annual report. The relationship between the sustainability reporting rate and the size of the business turnover was proved. The importance of the turnover indicator is also evident from the conclusions of the cluster analysis. Very significant difference in approach and level of sustainable reporting between the highest turnover companies and the rest of the most important Czech companies was detected. The analysis also showed that the content, structure and scope of sustainability reports are very individual.

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

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 14th International Conference Liberec Economic Forum 2019

ISBN

978-80-7494-482-6

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

45-52

Název nakladatele

Technical University of Liberec

Místo vydání

Liberec

Místo konání akce

Liberec

Datum konání akce

17. 9. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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