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Early Stage of Sustainability Reporting: Case Study from the Czech Tobacco Industry

Irena Jindrichovska (), Dana Kubickova () and Mihaela Stratulat

European Research Studies Journal, 2019, vol. XXII, issue 1, 128-142

Abstract: The aim of this article is to examine the potentially controversial role of sustainability reporting in the tobacco industry and to see how the selected company reacted to the new EU Directive 2014/95/EU on non-financial reporting. The key findings are: (1) The company was actively preparing for sustainability reporting even before the new regulation came into force. (2) The parent company was concerned about the impact of its activities on stakeholders including the local community. (3) Financial donations became less popular through the years. (4) The company states that it cares about the health of its customers, the working environment, and the labour conditions of its suppliers. Even though the company operates as part of a controversial industry, it is trying to convince stakeholders, using its reporting style, that it is socially and environmentally responsible.

Keywords: Sustainability report; CSR; content analysis; tobacco industry; local community. (search for similar items in EconPapers)
JEL-codes: Q56 M14 L66 (search for similar items in EconPapers)
Date: 2019
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Handle: RePEc:ers:journl:v:xxii:y:2019:i:1:p:128-142