Implementation of Corporate Social Responsibility (CSR) in corporate practice brings many advantages. Many of them start to affect the company only after publication of its CSR activities. This finding constitutes the ground for this thesis’s concentration on the area of CSR reporting. Only a little number of researches deals with determination of the state of CSR reporting in postcommunist countries and the evaluation is often limited to selected displays of CSR reporting. For this reason, the first goal of the research presented herein was set as identification of integrating approach to integration of CSR information within their Annual Report in the Czech Republic. For the identification of approach, the quantitative content analysis was selected as the most suitable method. The coding scheme was created with use of the open coding. The advantage of it was that it allows identification of specific issues within the analyzed material, which is in full accord with the exploratory character of this research.

The foreign research results also show that there exist a number of factors influencing the CSR reporting. The majority of research sample were the reports of the large corporations of the developed countries or of so called economy tigers. Therefore there arises a question whether the factors stipulated by these researches have any influence on attitude to CSR reporting also in the Czech environment. For this reason, the second goal of the submitted thesis was to identify the factors influencing attitude of businesses to CSR reporting in the Czech Republic. Their determination used two interconnected research methods – content analysis and questioning. Aforementioned findings determined formulation of the third goal too. The last goal was indentify particularities in occurrence of factors influencing attitude of businesses to CSR reporting in the Czech Republic.