2024
Preparedness for Mandatory CSR Reporting of Multinational Companies: Case of the Czech Republic
SKÝPALOVÁ, Renata; Hana BOHUŠOVÁ a Milan KŘÁPEKZákladní 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