Reporting of Non-Financial Information in the V4 Countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F24%3A43925239" target="_blank" >RIV/62156489:43110/24:43925239 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.18267/pr.2024.vol.2512.6" target="_blank" >https://doi.org/10.18267/pr.2024.vol.2512.6</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.18267/pr.2024.vol.2512.6" target="_blank" >10.18267/pr.2024.vol.2512.6</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Reporting of Non-Financial Information in the V4 Countries

Popis výsledku v původním jazyce

The area of sustainability reporting is becoming increasingly important in view of the mandatory implementation of European law, which will affect up to 50,000 large companies in the EU from 2024. The paper assesses the level of reporting of this information in terms of quantity and quality between 2017 and 2021 in the V4 countries. The quantitative analysis was carried out on the basis of a conceptual content analysis. The qualitative analysis was then carried out only for companies in the Czech Republic using evaluation criteria and a scoring scale. Based on the analyses conducted, an increasing level of reporting of non-financial information was identified in all countries, especially in the area of the environment, specifically carbon footprint, emissions and climate change. Within the Czech Republic, the largest relative change of 825% was recorded for the climate change criterion.

Název v anglickém jazyce

Reporting of Non-Financial Information in the V4 Countries

Popis výsledku anglicky

The area of sustainability reporting is becoming increasingly important in view of the mandatory implementation of European law, which will affect up to 50,000 large companies in the EU from 2024. The paper assesses the level of reporting of this information in terms of quantity and quality between 2017 and 2021 in the V4 countries. The quantitative analysis was carried out on the basis of a conceptual content analysis. The qualitative analysis was then carried out only for companies in the Czech Republic using evaluation criteria and a scoring scale. Based on the analyses conducted, an increasing level of reporting of non-financial information was identified in all countries, especially in the area of the environment, specifically carbon footprint, emissions and climate change. Within the Czech Republic, the largest relative change of 825% was recorded for the climate change criterion.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

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

24th International Joint Conference Central and Eastern Europe in the Changing Business Environment: Proceedings

ISBN

978-80-245-2512-9

ISSN

2453-6113

e-ISSN

—

Počet stran výsledku

13

Strana od-do

76-88

Název nakladatele

Vysoká škola ekonomická v Praze

Místo vydání

Praha

Místo konání akce

Bratislava

Datum konání akce

23. 5. 2024

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

001300559900007