J 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 NOVÁKOVÁ

Basic 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.