Reportování o společenské odpovědnosti podniku

Kašparová, Klára

doi:10.5817/cz.muni.m210-5694-2011

Cited by 8 publications

(5 citation statements)

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“…Following 2010, the amount of quantitative research on sustainability reporting in Czechia slightly increased. Kašparová (2011) published a monograph dedicated to the quantitative content analysis of social reporting (including HR reporting) in 104 annual reports issued by companies from manufacturing and construction industries. Kašparová (2012) used the same sample of companies and addressed factors influencing social responsibility reporting, including HR disclosure.…”

Section: Introductionmentioning

confidence: 99%

Human resources disclosure among companies in Czechia

Petera

Wagner

2017

SRJ

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Purpose The purpose of the paper is to investigate voluntary human resources disclosure (hereinafter referred to as “HR disclosure”) by the largest companies domiciled in Czechia. The key research questions are: What is the quantity of disclosure on various topics related to HR? Is there a significant difference in the quantity of HR disclosure between companies? Which factors influence the quantity of HR disclosure? Design/methodology/approach A quantitative content analysis (CA) of annual reports of the 50 largest companies domiciled in Czechia was used. An established coding scheme is used to code annual reports, and subsequently, various statistical methods (descriptive statistics, correlation analysis, multiple linear regression) are used to answer the key research questions. Findings Primarily, social information is reported (what a company does for its employees) as information on the contribution of employees to the company’s value is rudimentary. Secondly, there is a significant difference in the quantity of HR disclosure between companies. Finally, the findings of the regression analysis confirm the impact of presence on the stock exchange and size and on the quantity of HR disclosure. Research limitations/implications The annual reports of 50 companies from one country are analysed. The study provides a basis for further research. Practical implications The findings of this study may inspire companies to improve their HR disclosure, while policymakers should consider imposing more concrete demands on HR disclosure. Originality/value Quantitative CA research into the HR disclosure of companies domiciled in Czechia is nearly non-existent. This study fills this gap.

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Section: Introductionmentioning

confidence: 99%

Human resources disclosure among companies in Czechia

Petera

Wagner

2017

SRJ

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“…He sees the advantages of case study research in detailed description and analysis, which brings a better understanding of the studied phenomenon (Ridder, 2017). We chose a Czech brewery company, one of the most transparent companies in the Czech market when it comes to CSR reporting (Kasparova and Kunz, 2013) and its CSR activities are very diverse, which makes it interesting enterprise to study.…”

Section: Methodology and Datamentioning

confidence: 99%

Leadership in the Context of Corporate and Employee Social Responsibility in the Czech Company

Činčalová

Toporova²

2022

ECMLG

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Nowadays CSR research concentrates mainly on the macro-level analysis of the phenomena connected to CSR. However, differences exist among the members of stakeholder groups concerned with CSR, which can cause different results in implementing CSR strategies, it is crucial to study CSR also on the individual (micro) level. The article aims to analyse the Czech brewery’s corporate and employee social responsibility in the context of leadership. Several studies reveal how important ethical leadership is because it can affect not only organizational culture, which fosters employee commitment to corporate values but also the range of CSR activities, individuals’ engagement and participation. The authors of these studies stress the importance of ethical leadership, managers' encouragement, and supervisors' attitude toward the topic. The method chosen for the research is the micro-level analysis of employee perceptions, reactions, and attitudes towards the company's CSR together with their determinants. The model of psychological micro-foundations and the ESR-CSR congruence model are used. We opted for semi-structured interviews to gain in-depth and detailed inside into the thinking and perceiving of 13 administrative employees of the company. The coding and content analysis of the respondents' testimonies was conducted in the program MAXQDA. We found amongst our respondents, who represent the group of administrative employees of the Czech brewery, that the most important determinant of their CSR engagement was corporate socialization. Many of the respondents engaged in CSR activities that were related to their job. Therefore, we found room for improvement in the extra-role CSR participation of administrative employees, but also in the encouragement from the part of their supervisors. The chosen group of employees framed their CSR perceptions by trying to look at the issue from the point of view of different stakeholders. They saw the sense of doing CSR in the need for sustainability, and a positive for the company is that these employees regarded its CSR as authentic. We found mainly positive CSR reactions on the side of respondents, such as job satisfaction, organizational pride, or job pursuit intention.

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“…According to Pavlík (2010), non-financial reports in a company can play an important role as: a) a communication tool designed to communicate the company's socially responsible activities to internal and external stakeholders; b) a management tool used to measure progress and identify new strategic characteristics and objectives. KPMG, the global network of consultancies, identified the benefits of non-financial reporting as: demonstrating transparency and dialogue with stakeholders; creating competitive position and market differentiation, creating goodwill, motivating employees, and attracting new talents, strengthening risk management, improving management systems, and promoting innovation (Kašparová, 2011). According to , the two most common drivers for voluntarily initiating non-financial reporting are: a) ethical reasons -responding to the change in stakeholders' expectations caused by financial, environmental, social, or other scandals that occurred in previous years, b) reputation and brand enhancementactivities of large companies affect a larger range of stakeholders, therefore they come under closer scrutiny.…”

Section: Csr Activities Of Czech Businessesmentioning

confidence: 99%

Corporate Social Responsibility in Business Practice of the Visegrad Region (Czechia, Poland, Slovakia)

2023

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Dear Reader, Corporate Social Responsibility (CSR) has become increasingly important in the business world, and this monograph explores its significance in the Visegrad region (Czechia, Poland, Slovakia). By going beyond legal requirements, businesses can address social, environmental, and ethical concerns, building trust and enhane own reputation. Efforts of businesses are reflected not only in their outcomes but also contribute to the collective endeavour to build a 21st century society. In this endeavour, not only individuals, irrespective of their origin and nationality, but also business entities have an indispensable role as good citizens who contribute to the public welfare. These entities utilize factors, of production including the human factor, and therefore have a social responsibility not only towards their shareholders who provided capital but also towards all other stakeholders who are affected by their activities, whether positively or negatively. As a result, business entities have an irreplaceable position in building a prosperous society. The obligation to contribute to this development is voluntary and not mandated by legislation, but the activities associated with it incur costs not solely for the companies. It has been repeatedly confirmed that implementing responsible activities aimed at promoting the common good brings numerous positive effects on businesses, reflected in cost savings, improved market share, brand building, and increased attractiveness to investors. Therefore, the implementation of socially responsible activities holds an indispensable place in the management of modern enterprises. Number, character, and focus of these activities may vary across businesses, but in general, they can be observed based on the Triple Bottom Line approach, encompassing social, economic, and environmental dimensions. Recently, these corporate activities have attracted the attention of policymakers, and at the European Commission level, centralized efforts are being made to introduce mandatory reporting of these activities, which will gradually come into effect for different size categories of businesses. Furthermore, just like other aspects of everyday life and business, the field of corporate social responsibility has been significantly influenced by global crises, starting with the COVID-19 pandemic, followed by military conflict in Ukraine, and the ensuing energy crisis. This scientific monograph maps the socially responsible activities of business entities in the Visegrad region, specifically in the Czech Republic, Poland, and Slovakia. It examines their implementation and readiness of companies for mandatory reporting of CSR activities, while describing socially responsible initiatives taken by businesses to contribute to alleviatiang global crises.This scientific monograph was created within the Visegrad Fund project titled "Corporate Social Responsibility in Business Practice of the Visegrad Region" (Visegrad grand no. 22220149). The project receives co-financing from the Governments of Cz...

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Reportování o společenské odpovědnosti podniku

Cited by 8 publications

References 0 publications

Human resources disclosure among companies in Czechia

Human resources disclosure among companies in Czechia

Leadership in the Context of Corporate and Employee Social Responsibility in the Czech Company

Corporate Social Responsibility in Business Practice of the Visegrad Region (Czechia, Poland, Slovakia)

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