Corporate Sustainability Reporting in Czech Companies – Case Studies
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Date
2012-12
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Mark
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Vysoké učení technické v Brně, Fakulta podnikatelská
Abstract
Purpose of the article: Interest in voluntary environmental and social instruments and their communication towards company stakeholders has given rise to the Corporate Sustainability Reporting. Corporate Sustainability Reporting is a part of a trend incorporating sustainability into companies’ management.
Methodology/methods: Research methods are adjusted to article’s aims. To map the situation in the Czech Republic available documents on Corporate Sustainability Reporting were analysed. In order to determine the causes leading to the fact that Czech companies publish Corporate Sustainability Report in a very small scale a case study as a research method is chosen. The research was conducted in three companies. To ensure triangulation, three data collection methods were chosen: interview, questionnaire and archival data (corporate documents).
Scientific aim: The aim of this paper is to map out reporting on sustainable development in the Czech Republic and to find out why Czech companies do not publish Corporate Sustainability Reports more.
Findings and conclusions: It was found out that only a very small percentage of companies in the Czech Republic issue a report on sustainable development. The causes of low interest in Corporate Sustainability Reporting are its ignorance, personal and financial demands without short-term returns and the fact that companies do not perceive the potential benefits that Corporate Sustainability Reporting may bring. These benefits are: it can improve negotiations with state and local authorities and other subjects, it can increase positive employee relationship to their company, it can also increase attractiveness to potential investors and international cooperation and thereby achieve significant long-term economic effects and sustainability.
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Trendy ekonomiky a managementu. 2012, VI, č. 11, s. 9-16. ISSN 1802-8527.
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/aktualni-cislo/1539-trendy-ekonomiky-a-managementu-cislo-11-rocnik-vi
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/aktualni-cislo/1539-trendy-ekonomiky-a-managementu-cislo-11-rocnik-vi
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Peer-reviewed
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en
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© Vysoké učení technické v Brně, Fakulta podnikatelská