Corporate social responsibility in annual reports of Czech and Slovak companies

Společenská odpovědnost firem ve výročních zprávách českých a slovenských společností

Michal Šindelář

Český finanční a účetní časopis, 2024, vol. 2024, issue 2, 4-22

Abstract: The article deals with the issue of reporting information on corporate social responsibility in the annual reports of Czech and Slovak companies. The analysis is based on selected aspects of corporate social responsibility as defined by GRI standards and evaluates their presentation in the annual reports of 25 Czech and 25 Slovak companies in 2015 and 2020. A two-sample t-test was used to evaluate the significance of the change in the reported information. The most frequently reported aspects include information related to risks and opportunities impacting the company's revenues and expenses. Conversely, among the least frequently reported information can be found aspects dealing with diversity policy. The analysis did not confirm a significant improvement in the narrative value of CSR information reported in annual reports between 2015 and 2020.

Keywords: Corporate social responsibility (CSR); GRI standards; Annual report; Environmental; social and corporate governance (ESG); Společenská odpovědnost firem (CSR); Standardy GRI; Výroční zpráva; Environmentální; sociální a podnikové řízení (ESG) (search for similar items in EconPapers)
JEL-codes: M14 M41 (search for similar items in EconPapers)
Date: 2024
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DOI: 10.18267/j.cfuc.590

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