SELECTED ASPECTS OF CORPORATE SUSTAINABILITY FROM THE INVESTING AND REPORTING POINT OF VIEW

Corporate sustainability concept has constantly represented a challenge for business community not only in terms of gaining competitive advantage but also in terms of potential cost reduction and improvement of the corporate environmental performance. However, enterprises perceive many barriers, but also benefits from its application in practice. From these aspects, the attitude of companies in relation to investments in the environmental and social area can also be observed. The aim of the paper is to evaluate the extent to which enterprises in the Slovak Republic deal with the influences in the particular areas of the concept and what influence has the priority given to the corporate sustainability on the above mentioned facts. The objective is also to assess the issue of corporate investing from the point of view of motivation and barrier. We have determined hypotheses that have been subjected to analyse through selected statistical tests. In the end of the paper we bring our findings. (C) 2017 The Authors.