Non-financial reporting of corporations – A Czech case study
| Autoři | |
|---|---|
| Rok publikování | 2020 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | WSEAS Transactions on Business and Economics |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | https://www.wseas.org/multimedia/journals/economics/2020/b025107-069.pdf |
| Doi | http://dx.doi.org/10.37394/23207.2020.17.50 |
| Klíčová slova | Non-financial Information; corporate social responsibility; corporate annual report; environmental; social and governance reporting; global reporting |
| Přiložené soubory | |
| Popis | Although reporting on the responsibility and beneficial effect of a corporation is becoming standard practice, it is traditionally considered as part of the annual financial performance report in the Czech region. A change to the new form and content was to be ensured by an amendment to the legislation with effect from 1 January 2017. The perception of new approaches has not been investigated or published to date so the aim of the research was to ascertain how the new quality of reporting is applied in Czech corporations. Data for empirical research was excerpted from reports published by large public interest entities in 2018. To verify the generally perceived assumption of a positive correlation between the size of corporations and the quality of their reports, or more precisely between the quality of reports and the satisfaction of users' needs, the methods of quantitative and qualitative financial analysis were applied. The analyzes have yielded comparable results to global developments in the publication of non-financial information in terms of form and content. Lower representation has been reported in the fight against corruption and environmental protection. The model for measuring the quality of non-financial reports based on a point score confirmed a higher medium to high degree of quality. © 2020, World Scientific and Engineering Academy and Society. All rights reserved. |
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