Sustainability Reporting in the Slovak Republic

Author(s):  
Renata Paksǐová
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):  
Scott McNabb ◽  
Eva Reichrtova ◽  
Peter Ciznar ◽  
Lubica Palkovicova ◽  
Andrea Adamcakova ◽  
...  

2020 ◽  
Vol 10 (5) ◽  
pp. 59-75
Author(s):  
JAROSLAV KLÁTIK ◽  
◽  
LIBOR KLIMEK

The work deals with implementation of electronic monitoring of sentenced persons in the Slovak Republic. It is divided into eight sections. The first section introduces restorative justice as a prerequisite of electronic monitoring in criminal proceedings. While the second section points out at the absence of legal regulation of electronic monitoring of sentenced persons at European level, the third section points out at recommendations of the Council of Europe addressed to European States. The fourth section analyses relevant alternative punishments in Slovak criminal justice. The fifth section introduces early beginnings of implementation of concerned system - the pilot project “Electronic Personnel Monitoring System” of the Ministry of Justice of the Slovak Republic. While the sixth section is focused on Slovak national law regulating electronic monitoring of sentenced persons - the Act No. 78/2015 Coll. on Control of the Enforcement of Certain Decisions by Technical Instruments, the seventh section is focused on further amendments of Slovak national law - namely the Act No. 321/2018 Coll. and the Act No. 214/2019 Coll. The last eight section introduces costs of system implementation and its operation.


Author(s):  
Jan Bielik ◽  
Emilia Slavikova ◽  
Vladimir Melus

2014 ◽  
Vol 9 (3) ◽  
pp. 59-70 ◽  
Author(s):  
Štefan Tkáč ◽  
Lukáš Sečka ◽  
Zuzana Vranayová
Keyword(s):  

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