Empirical Study of Approach to Sustainability Management and Reporting in the Czech and Slovak Republic

被引：4
|
作者：
Petera, Petr [1 ]
Wagner, Jaroslav [1 ]
Paksiova, Renata [2 ]
机构：
[1] Univ Econ, Dept Management Accounting, W Churchill Sq 1938-4, Prague 13067 3, Czech Republic
[2] Univ Econ Bratislava, Dept Accountancy & Auditing, Dolnozemsk Cesta 1, Bratislava 85235, Slovakia
来源：
NEW TRENDS IN FINANCE AND ACCOUNTING | 2017年
关键词：
Sustainability management; Sustainability reporting; Understanding sustainability; GRI; CORPORATE SUSTAINABILITY;
D O I：
10.1007/978-3-319-49559-0_50
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The paper examines an approach to the sustainability management and reporting of the large companies established in the Czech or Slovak Republic from selected industrial sectors. Investigated is also correlation between selected factors and relevance of sustainability for companies. Data were collected via web-based questionnaire, and we obtained 63 answers from Czech companies and 41 answers from Slovak companies. Slovak companies outperform Czech companies in most researched areas. Possible explanation of this difference is the fact that companies in the sample from the Slovak Republic are more multinational.
引用
收藏
页码：547 / 558
页数：12
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