Sustainability Reporting in the Czech Republic

Author(s):  
Jaroslav Wagner ◽  
Petr Petera
2019 ◽  
Vol 30 (4) ◽  
pp. 483-495 ◽  
Author(s):  
Petr Petera ◽  
Jaroslav Wagner ◽  
Renáta Pakšiová ◽  
Aneta Křehnáčová

The importance of corporate sustainability reporting continues to grow. This growth is rooted in numerous contingent factors and scientific questions regarding the key contingent variables arise. Knowledge related to these issues is important both for academic and practical purposes. Although sustainability reporting and sustainability management are not identical activities, they are strongly interconnected and communication, per se, is of great importance for the sustainability of companies. In the Czech Republic, and especially in the Slovak Republic, there is a lack of up-to-date empirical research into the extent of sustainability reporting and our article addresses this research gap. The primary concern is the investigation of the association between the amount and structure of disclosure and its determinants. Scientific methods of content analysis, ratio analysis, and statistical data analysis including regression analysis are applied. Few companies report on environmental and social issues in a comprehensive way. The structure and amount of reporting is similar in the countries analyzed. Company size positively impacts the relative share of both environmental and social disclosure in the total disclosure. Company affiliation to a high-profile industry positively impacts the relative share of environmental disclosure in the total disclosure, as well as the total amount of environmental disclosure. Total amount of disclosure positively impacts the absolute amount of economic, environmental and social disclosure. Reporting, in accordance with the IFRS, positively impacts the relative share of social disclosure in the total disclosure.


Author(s):  
Petr Petera ◽  
Jaroslav Wagner ◽  
Kateřina Knorová

The paper addresses perception and interpretation of sustainability among the largest corporations established in the Czech Republic. Despite the fact that the amount of literature on sustainability is substantial, there is lack of empirical investigation into understanding sustainability among corporations established in the Czech Republic. We used qualitative methodology (semi-structured interviews) to investigate how the largest corporations established in the Czech Republic understand and deal with sustainability-related issues. Key sustainability-related themes are identified and discussed in the paper. On the basis of comparison of our results with the prior literature it is possible to sum up that our findings are mostly in accordance with previous research. Majority of our respondents perceive sustainability as containing economic, environmental and social dimension and their sustainability-related initiatives are both internally and externally oriented. Reporting on sustainability is relatively new topic for respondents, but its importance is growing. The key future challenges include better integration of sustainability-related initiatives into the core business activities, implementation of sustainability accounting and standardization of sustainability reporting (probably on the basis of the Global Reporting Initiative guidelines).


1998 ◽  
Vol 12 (1) ◽  
pp. 7-24 ◽  
Author(s):  
Koupilova ◽  
Vagero ◽  
Leon ◽  
Pikhart ◽  
Prikazsky ◽  
...  

GeroPsych ◽  
2012 ◽  
Vol 25 (3) ◽  
pp. 161-166
Author(s):  
Hana Stepankova ◽  
Eva Jarolimova ◽  
Eva Dragomirecka ◽  
Irena Sobotkova ◽  
Lenka Sulova ◽  
...  

This work provides an overview of psychology of aging and old age in the Czech Republic. Historical roots as well as recent activities are listed including clinical practice, cognitive rehabilitation, research, and the teaching of geropsychology.


2000 ◽  
Vol 5 (1) ◽  
pp. 62-65 ◽  
Author(s):  
Jiří Hoskovec ◽  
Josef M. Brožek

1994 ◽  
Vol 105 (7-8) ◽  
pp. 481-497
Author(s):  
Z. Neuhäuslová ◽  
J. Kolbek

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