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