Non-financial Reporting in Czech Beverage industry

@inproceedings{7252,
   author = {Jindřichovská, Irena and Kubíčková, Dana and Nulíček, Vladimír},
   address = {Prague},
   booktitle = {6th International Scientific Conference on IFRS - Global Rules and Local Use},
   editor = {Jindřichovská, I., Kubíčková, D.},
   keywords = {non-financial reporting; beverage industry; financial indicators; CSR; analysis of narrative reports},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Prague},
   isbn = {978-80-906585-7-8},
   pages = {210-218},
   publisher = {AAUni Prague},
   title = {Non-financial Reporting in Czech Beverage industry},
   url = {https://www.aauni.edu/data/files/sbornik-ifrs-verze2.pdf},
   year = {2018}
}

TY  - JOUR
ID  - 7252
AU  - Jindřichovská, Irena - Kubíčková, Dana - Nulíček, Vladimír
PY  - 2018
TI  - Non-financial Reporting in Czech Beverage industry
PB  - AAUni Prague
CY  - Prague
SN  - 9788090658578
KW  - non-financial reporting
KW  - beverage industry
KW  - financial indicators
KW  - CSR
KW  - analysis of narrative reports
UR  - https://www.aauni.edu/data/files/sbornik-ifrs-verze2.pdf
L2  - https://www.aauni.edu/data/files/sbornik-ifrs-verze2.pdf
N2  - Abstract: In this study we explore the practices of non-financial reporting in annual reports of representative sample of companies from Czech beverage industry (combination of breweries, distilleries and wine produces). We set up the position of beverage industry in the industrial structure of the Czech Republic and subsequently and we look into used practices of non-financial reporting. Companies in our sample are predominantly SMEs, although some of them are linked with parent companies listed on international stock exchanges or are parts of bigger groupings. Using qualitative methodology we have assessed the narrative statements related to 11 non-financial characteristics of relevant companies and subsequently we have calculated the correlation of strength of non-financial reporting with several absolute indicators and financial ratios. We have found that non-financial reporting is not yet widely used in the Czech Republic in general. However, non-financial reporting is weakly positively associated with the size and age of the company, and it is weakly negatively associated with company´s indebtedness. At the same time, the non-financial reporting measures are independent on profitability indicators - both ROE and ROA.
ER  - 

JINDŘICHOVSKÁ, Irena, Dana KUBÍČKOVÁ a Vladimír NULÍČEK. Non-financial Reporting in Czech Beverage industry. In Jindřichovská, I., Kubíčková, D. \textit{6th International Scientific Conference on IFRS - Global Rules and Local Use}. Prague: AAUni Prague. s.~210-218. ISBN~978-80-906585-7-8. 2018.