REPORTING ON SELECTED ASPECTS OF THE CORPORATE SOCIAL RESPONSIBILITY IN THE CZECH REPUBLIC

被引：0

作者：

Cevela, David ^{[1
]}

Bilkova, Kristina ^{[2
]}

机构：

[1] Univ Econ Prague, W Churchill Sq 4, Prague 13067, Czech Republic

[2] Zealand Inst Business & Technol, Femovej 3, DK-4700 Naestved, Denmark

来源：

AD ALTA-Journal of Interdisciplinary Research | 2016年 / 6卷 / 02期

关键词：

Corporate Social Responsibility; CSR; Sustainable Business; Disclosure Quality;

D O I：

暂无

中图分类号：

O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];

学科分类号：

07 ; 0710 ; 09 ;

摘要：

This paper examines the extent to which the largest companies domiciled in the Czech Republic disclose selected CSR related non-financial data. The analysis covers 100 companies with the largest turnover in 2014 and considers some specific characteristics of the reporting entities, including the industry in which they operate and a geographical location of its ultimate owners. The main objective of the research is to identify which companies if any disclose the non-financial data, using a pre-defined scoring system. The results show that the most common are data on environmental and labour aspects. The number of such disclosures correlates with the industry sector in which the company operates as well as with the country of its ultimate owner.

引用

页码：13 / 17

页数：5

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