2023
A bibliometric analysis of the issue of CSR activities and their non-financial reporting from the perspective of different generations of employees
SKÝPALOVÁ, Renata; Maria FORLICZ; Martin ŠIKÝŘ and Renata NOVÁKOVÁBasic information
Original name
A bibliometric analysis of the issue of CSR activities and their non-financial reporting from the perspective of different generations of employees
Authors
SKÝPALOVÁ, Renata (203 Czech Republic, guarantor, belonging to the institution); Maria FORLICZ (616 Poland); Martin ŠIKÝŘ (203 Czech Republic) and Renata NOVÁKOVÁ (203 Czech Republic, belonging to the institution)
Edition
Littera Scripta, České Budějovice, 2023, 1805-9112
Other information
Language
English
Type of outcome
Article in a journal
Field of Study
50204 Business and management
Country of publisher
Czech Republic
Confidentiality degree
is not subject to a state or trade secret
References:
Organization unit
AMBIS University
Keywords in English
Corporate social responsibility;non-financial reporting;employee generation;bibliometric analysis;scientific research
Tags
Tags
Reviewed
Changed: 16/3/2024 16:23, Ing. Kateřina Lendrová
Abstract
In the original language
Companies in various industries should be focused both on making a profit and on responsible behavior towards the environment in which they run their business. This means taking into account both the economic as well as environmental and social aspects of their business activities. From January 1, 2024, the obligation of non-financial reporting of CSR activities based on the Corporate Sustainability Reporting Directive (CSRD) will apply to designated companies within the European Union. In this context, it seems interesting to consider how important CSR activities and their non-financial reporting are for different generations of employees, namely members of upcoming generations Y and Z. The article aims to assess the current state of scientific research on the issue of CSR activities and their non-financial reporting from the perspective of different generations of employees. Achieving this aim is based on bibliometric analysis of scientific publications in the Web of Science database. The results revealed a bibliometric gap in scientific research on the perspectives of different generations of employees related to CSR activities and their non-financial reporting.