Identifying Material Aspects And Boundaries For Sustainability Reporting: Case Studies In Czech Corporations

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F17%3A63517682" target="_blank" >RIV/70883521:28120/17:63517682 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Identifying Material Aspects And Boundaries For Sustainability Reporting: Case Studies In Czech Corporations

Popis výsledku v původním jazyce

Appropriately identify significant aspects can be seen as a significant important task in performing sustainable activities and preparing sustainable reports. Currently, GRI issues G4 guidelines to instruct organization in this main task. This paper examines the Czech companies which have identified these material aspects by applying G4, then evaluates how firms perform and disclose information regarding to this topic. From that, successful and failure in implementing G4 guidelines can be revealed. The research focuses on real cases of six Czech firms that comply with G4 in 2014 and 2015. The research firstly examines the guidelines content for identifying material aspects. Then, these companies’ sustainable reports are observed to investigate how firms define and disclose material aspects. Comparison in determining sustainable measures between companies’ preparation and guidelines, and between companies in different sectors are performed to provide better understanding for implementing GRI guides in corporations for other companies. After the evaluation, the paper found that even though all firms declared that they are in accordance with G4, the quality of information is not consistent. Only one firm had proper disclosure while these other fives totally neglected the guidelines, or just applied some main standard disclosures according to G4 guidelines regarding to this subject.

Název v anglickém jazyce

Identifying Material Aspects And Boundaries For Sustainability Reporting: Case Studies In Czech Corporations

Popis výsledku anglicky

Appropriately identify significant aspects can be seen as a significant important task in performing sustainable activities and preparing sustainable reports. Currently, GRI issues G4 guidelines to instruct organization in this main task. This paper examines the Czech companies which have identified these material aspects by applying G4, then evaluates how firms perform and disclose information regarding to this topic. From that, successful and failure in implementing G4 guidelines can be revealed. The research focuses on real cases of six Czech firms that comply with G4 in 2014 and 2015. The research firstly examines the guidelines content for identifying material aspects. Then, these companies’ sustainable reports are observed to investigate how firms define and disclose material aspects. Comparison in determining sustainable measures between companies’ preparation and guidelines, and between companies in different sectors are performed to provide better understanding for implementing GRI guides in corporations for other companies. After the evaluation, the paper found that even though all firms declared that they are in accordance with G4, the quality of information is not consistent. Only one firm had proper disclosure while these other fives totally neglected the guidelines, or just applied some main standard disclosures according to G4 guidelines regarding to this subject.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

DOKBAT 2017 - 13th Annual International Bata Conference for Ph.D. Students and Young Researchers

ISBN

978-80-7454-654-9

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

11

Strana od-do

225-235

Název nakladatele

Fakulta managementu a ekonomiky, UTB ve Zlíně

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

26. 4. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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