J 2024

Preparedness for Mandatory CSR Reporting of Multinational Companies: Case of the Czech Republic

SKÝPALOVÁ, Renata; Hana BOHUŠOVÁ a Milan KŘÁPEK

Základní údaje

Originální název

Preparedness for Mandatory CSR Reporting of Multinational Companies: Case of the Czech Republic

Autoři

SKÝPALOVÁ, Renata (203 Česká republika, garant, domácí); Hana BOHUŠOVÁ (203 Česká republika, domácí) a Milan KŘÁPEK (203 Česká republika, domácí)

Vydání

Emerging Science Journal, 2024, 2610-9182

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50204 Business and management

Stát vydavatele

Itálie

Utajení

není předmětem státního či obchodního tajemství

Odkazy

Organizační jednotka

AMBIS vysoká škola, a.s.

UT WoS

001352955900005

EID Scopus

2-s2.0-85199783339

Klíčová slova česky

Corporate Social Responsibility; Non-Financial Reporting; Corporate Sustainability Reporting Directive; Multinational Corporations.

Klíčová slova anglicky

Corporate Social Responsibility;Non-Financial Reporting;Corporate Sustainability Reporting Directive;Multinational Corporations.

Štítky

Příznaky

Recenzováno
Změněno: 6. 3. 2025 17:31, Ing. Kateřina Lendrová

Anotace

V originále

The way how multinational corporations integrate CSR activities into their business practices and communicate them to stakeholders can significantly impact their market position and business reputation. This paper evaluates the perceived level of preparedness for non-financial reporting associated with social, environmental, and economic CSR activities in selected multinational corporations operating in the Czech Republic. A questionnaire survey for this research was conducted between September 2021 and January 2022, targeting a specific group of multinational corporations established in EU countries and operating in the Czech Republic. As non-financial reporting is expected to be extended to a considerably large number of companies in the near future, this research has high practical relevance for stakeholders involved in decision-making processes. It is valuable for academics as well as the findings revealed statistically significant differences in the understanding of the degree of preparedness for non-fin