ESG Factors in Sustainability Reporting as a Competitive Advantage

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21630%2F22%3A00363163" target="_blank" >RIV/68407700:21630/22:00363163 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.mup.cz/data/files/IFRS2022-sbornik.pdf" target="_blank" >https://www.mup.cz/data/files/IFRS2022-sbornik.pdf</a>

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

ESG Factors in Sustainability Reporting as a Competitive Advantage

Popis výsledku v původním jazyce

Along with integrated reporting, sustainability reports have been an essential part of corporate reporting for many years; however, the modern form of publishing this information is delineated by 2016. The information contained therein is an indispensable guide for investors in particular. At the same time, sustainability reports are part of the corporate image, covering relevant and comprehensible topics to various stakeholder groups. This paper aims to assess the potential of ESG factors and related indicators to influence the perception of companies in terms of their competitiveness by analysing a selected sample of sustainability reports of business entities operating in different sectors. The findings from a conceptual content analysis of a research sample of sustainability reports will provide topical data for assessing congruence with expected preconditions for successful corporate governance in this area. Consequently, in the context of the growing public interest in sustainability issues, the increasing frequency of keywords associated with ESG factors and indicators over time occurring in sustainability reports can be an indication that a company is on the right track to gaining a competitive advantage. The findings from the content analysis of the sustainability reports of selected companies show that companies increasingly use ESG factors and relevant indicators. Using standardised indicators over a longer time contributes to the easier comprehension and higher value of these reports for the needs of investors and other stakeholders. Therefore, companies' engagement in this area is a positive signal for successful sustainable entrepreneurship with a significant competitive advantage.

Název v anglickém jazyce

ESG Factors in Sustainability Reporting as a Competitive Advantage

Popis výsledku anglicky

Along with integrated reporting, sustainability reports have been an essential part of corporate reporting for many years; however, the modern form of publishing this information is delineated by 2016. The information contained therein is an indispensable guide for investors in particular. At the same time, sustainability reports are part of the corporate image, covering relevant and comprehensible topics to various stakeholder groups. This paper aims to assess the potential of ESG factors and related indicators to influence the perception of companies in terms of their competitiveness by analysing a selected sample of sustainability reports of business entities operating in different sectors. The findings from a conceptual content analysis of a research sample of sustainability reports will provide topical data for assessing congruence with expected preconditions for successful corporate governance in this area. Consequently, in the context of the growing public interest in sustainability issues, the increasing frequency of keywords associated with ESG factors and indicators over time occurring in sustainability reports can be an indication that a company is on the right track to gaining a competitive advantage. The findings from the content analysis of the sustainability reports of selected companies show that companies increasingly use ESG factors and relevant indicators. Using standardised indicators over a longer time contributes to the easier comprehension and higher value of these reports for the needs of investors and other stakeholders. Therefore, companies' engagement in this area is a positive signal for successful sustainable entrepreneurship with a significant competitive advantage.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název statě ve sborníku

Conference Proceedings 10th International Scientific Conference IFRS: GLOBAL RULES & LOCAL USE - BEYOND THE NUMBERS

ISBN

978-80-7638-031-8

ISSN

—

e-ISSN

—

Počet stran výsledku

12

Strana od-do

207-218

Název nakladatele

Metropolitní univerzita Praha, o. p. s.

Místo vydání

—

Místo konání akce

Praha

Datum konání akce

6. 10. 2022

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

—