Přehled o publikaci

Corporate Social Responsibility (CSR) has become increasingly important in the business world, and this monograph explores its significance in the Visegrad region (Czechia, Poland, Slovakia). By going beyond legal requirements, businesses can address social, environmental, and ethical concerns, building trust and enhane own reputation. Efforts of businesses are reflected not only in their outcomes but also contribute to the collective endeavour to build a 21st century society. In this endeavour, not only individuals, irrespective of their origin and nationality, but also business entities have an indispensable role as good citizens who contribute to the public welfare. These entities utilize factors, of production including the human factor, and therefore have a social responsibility not only towards their shareholders who provided capital but also towards all other stakeholders who are affected by their activities, whether positively or negatively. As a result, business entities have an irreplaceable position in building a prosperous society. The obligation to contribute to this development is voluntary and not mandated by legislation, but the activities associated with it incur costs not solely for the companies. It has been repeatedly confirmed that implementing responsible activities aimed at promoting the common good brings numerous positive effects on businesses, reflected in cost savings, improved market share, brand building, and increased attractiveness to investors. Therefore, the implementation of socially responsible activities holds an indispensable place in the management of modern enterprises. Number, character, and focus of these activities may vary across businesses, but in general, they can be observed based on the Triple Bottom Line approach, encompassing social, economic, and environmental dimensions. Recently, these corporate activities have attracted the attention of policymakers, and at the European Commission level, centralized efforts are being made to introduce mandatory reporting of these activities, which will gradually come into effect for different size categories of businesses. Furthermore, just like other aspects of everyday life and business, the field of corporate social responsibility has been significantly influenced by global crises, starting with the COVID-19 pandemic, followed by military conflict in Ukraine, and the ensuing energy crisis. This scientific monograph maps the socially responsible activities of business entities in the Visegrad region, specifically in the Czech Republic, Poland, and Slovakia. It examines their implementation and readiness of companies for mandatory reporting of CSR activities.