J 2024

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

SKÝPALOVÁ, Renata; Hana BOHUŠOVÁ and Milan KŘÁPEK

Basic information

Original name

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

Authors

SKÝPALOVÁ, Renata (203 Czech Republic, guarantor, belonging to the institution); Hana BOHUŠOVÁ (203 Czech Republic, belonging to the institution) and Milan KŘÁPEK (203 Czech Republic, belonging to the institution)

Edition

Emerging Science Journal, 2024, 2610-9182

Other information

Language

English

Type of outcome

Article in a journal

Field of Study

50204 Business and management

Country of publisher

Italy

Confidentiality degree

is not subject to a state or trade secret

References:

Organization unit

AMBIS University

UT WoS

001352955900005

EID Scopus

2-s2.0-85199783339

Keywords (in Czech)

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

Keywords in English

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

Tags

Tags

Reviewed
Changed: 6/3/2025 17:31, Ing. Kateřina Lendrová

Abstract

In the original language

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