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@article{1452440, author = {Kašparová, Klára}, article_location = {Karviná}, article_number = {2}, keywords = {annual report; content analysis; corporate social responsibility reporting; quality; the Czech Republic}, language = {eng}, issn = {1212-415X}, journal = {Acta academica karviniensis}, title = {THE CZECH CSR REPORTS: TOPICS AND QUALITY OF THEIR PROCESSING}, url = {http://aak.cms.opf.slu.cz/pdf/2018/2/Kasparova.pdf}, volume = {28}, year = {2018} }
TY - JOUR ID - 1452440 AU - Kašparová, Klára PY - 2018 TI - THE CZECH CSR REPORTS: TOPICS AND QUALITY OF THEIR PROCESSING JF - Acta academica karviniensis VL - 28 IS - 2 SP - 5-15 EP - 5-15 PB - Slezská univerzita, Obchodně podnikatelská fakulta SN - 1212415X KW - annual report KW - content analysis KW - corporate social responsibility reporting KW - quality KW - the Czech Republic UR - http://aak.cms.opf.slu.cz/pdf/2018/2/Kasparova.pdf L2 - http://aak.cms.opf.slu.cz/pdf/2018/2/Kasparova.pdf N2 - From the long-term perspective, Europe as a whole has been described as the leader in reporting on socially responsible behaviour. European enterprises consider a compilation of CSR reports standard. Also, the quality of information provided is, compared to the surrounding regions, relatively high. However, several studies show that regional differences exist. In the Czech Republic, this type of reporting is still at the initial stage of development. Therefore, the first objective of the research is to find out whether Czech companies provide information about their social activities and what specific topics they prefer. The second objective is to determine what the quality of provided information is. To carry out this research, annual reports of 69 companies were assessed. The paper uses the method of conceptual content analysis. The results indicate that in their annual reports, companies tend to disclose issues beyond what is legally required. The most common reported topics concern the company’s direction, information that promote the credibility of information provided and the confidence in the good corporate governance. However, the results also show that the quality of information provided is not too high. ER -
KAŠPAROVÁ, Klára. THE CZECH CSR REPORTS: TOPICS AND QUALITY OF THEIR PROCESSING. \textit{Acta academica karviniensis}. Karviná: Slezská univerzita, Obchodně podnikatelská fakulta, 2018, vol.~28, No~2, p.~5-15. ISSN~1212-415X.
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