Status Quo and Future Development of Sustainability Reporting in Central and Eastern Europe

Horváth, Péter; Pütter, JM; Dagilienė, Lina; Dimante, Dzineta; Haldma, Toomas; Kochalski, Cezary; Král, Bohumil; Labaš, Davor; Lääts, Kertu; Osmanagić-Bedenik, N; Pakšiová, Renáta; Petera, Petr; Ratajczak, Piotr; Buhovac, Adriana Rejc; Sava, Adriana; Sucala, Ion Voicu; Tirnitz, TJ; Wagner, Jeffrey

doi:10.5771/0949-6181-2017-2-221

Cited by 35 publications

(23 citation statements)

References 42 publications

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“…Thus, the hypothesis H1 has been confirmed. This conclusion corresponds with the findings of, for example, Petera et al (2014), who evaluated the level of CSR communication in the Czech Republic, Hąbek (2017), who evaluated the level of CSR communication in V4 countries and Horvath et al (2017), who evaluated the maturity level of CSR communication in ten CEE countries and two WE countries, based on a content analysis of CSR reports.…”

Section: Resultssupporting

confidence: 86%

Communicating CSR in High Profile Industries: Case Study of Czech Chemical Industry

Tetrevova

2018

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The paper deals with the issue of web communication of Corporate Social Responsibility (CSR) activities by companies of high profile industries, specifically by the chemical industry enterprises operating in the Czech Republic. Based on the content analysis of the websites of companies in the Association of Chemical Industry of the Czech Republic, employing 60 percent of workers and generating more than 70 percent of the production of this industry, it analyses and evaluates the level of CSR communication of these companies in economic, social, environmental, ethical and philanthropic areas. The study shows that the level of communication of CSR activities of chemical companies in the Czech Republic is low and corresponds to the low level of CSR communication in this country. Chemical industry companies mostly communicate activities falling within the sphere of economic and environmental responsibility, completely neglecting activities of ethical responsibility. In all areas of CSR, large corporations communicate a larger range of activities than small and medium enterprises, with no significant difference in communication between national and foreign companies. Thus, it is necessary to adopt the set of measures proposed in the paper, both at the governmental level and at the level of individual enterprises.

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Section: Resultssupporting

confidence: 86%

Communicating CSR in High Profile Industries: Case Study of Czech Chemical Industry

Tetrevova

2018

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“…The following question is related to the previous question, to the preparation of the reports on social responsibility. The next question refers to the company's code of conduct and its content we recommend to innovate (according to Horváth et al, 2017;Peršič et al, 2018;Wheelen et al, 2018). The changed question reads: "Does the company have a code of conduct in which social responsibility is presented as well?…”

Section: Discussionmentioning

confidence: 99%

“…To help social responsibility improve the quality of company governance, Huang (2010) states that companies must be ethical and authentic in their business and, above all, responsible for their actions (See also ISO, 2010). Social responsibility should also be included in a company's code of conduct (Horváth et al, 2017;Peršič et al, 2018;Wheelen et al, 2018).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Impact of Social Responsibility on the Quality of Company Governance

Jurić¹,

Zupanc²,

Štrukelj

2019

Naše Gospodarstvo/Our Economy

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The central aim of the article is company governance, i.e., researching governance of a company that does not want to be only financially successful but also direct its governance toward socially responsible governance. The article begins with the definition of “theoretical backgrounds,” in which social responsibility in regard to company governance improvement in quality is explained. The article then focuses on the measurement of the quality of company governance; in the research, the selected tool chosen to evaluate the governance of the chosen company regarding social responsibility, i.e., SEECGAN index, is used. Further, the case study of a Slovenian public limited liability company is used. One of the important research findings is the recognition that the addressed part of the SEECGAN index needs to be innovated and further developed. Additional questions for the completion of the index used presents the added value of the article. This article has two limitations: 1) it focuses only on the tool chosen to evaluate the governance of the chosen company regarding social responsibility; 2) the case study is based on publicly accessible data.

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“…In the context of Central and Eastern Europe, there are several up-to-date English-language articles on sustainability reporting published in high-quality journals (e.g., Dagiliene, 2010;Dagiliene & Nedzinskiene, 2018;Gallen & Peraita, 2018;Habek, 2014;Habek & Wolniak, 2015;Horvath et al, 2017;Kundeliene & Stepanauskaite, 2018;Kunz, Ferencova, Hronova, & Singer, 2015;Lock & Seele, 2016;Szczepankiewicz & Mucko, 2016;Tetrevova, 2018, Waniak-Michalak, Sapkauskiene, & Leitoniene, 2018). If we look at the articles from the viewpoint of the countries analyzed, there are only two papers aimed at the Czech Republic, both of which analyze reporting through corporate websites.…”

Section: Literature Review and Development Of Hypothesesmentioning

confidence: 99%

Sustainability Information in Annual Reports of Companies Domiciled in the Czech Republic and the Slovak Republic

Petera

Wagner

Pakšiová

et al. 2019

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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.

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Status Quo and Future Development of Sustainability Reporting in Central and Eastern Europe

Cited by 35 publications

References 42 publications

Communicating CSR in High Profile Industries: Case Study of Czech Chemical Industry

Communicating CSR in High Profile Industries: Case Study of Czech Chemical Industry

Impact of Social Responsibility on the Quality of Company Governance

Sustainability Information in Annual Reports of Companies Domiciled in the Czech Republic and the Slovak Republic

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