D 2018

Non-financial Reporting in Czech Beverage industry

JINDŘICHOVSKÁ, Irena, Dana KUBÍČKOVÁ and Vladimír NULÍČEK

Basic information

Original name

Non-financial Reporting in Czech Beverage industry

Name in Czech

Nefinanční reporting v českém pivovarnickém průmyslu

Authors

JINDŘICHOVSKÁ, Irena (203 Czech Republic, guarantor), Dana KUBÍČKOVÁ (203 Czech Republic, belonging to the institution) and Vladimír NULÍČEK (203 Czech Republic, belonging to the institution)

Edition

Prague, 6th International Scientific Conference on IFRS - Global Rules and Local Use, p. 210-218, 9 pp. 2018

Publisher

AAUni Prague

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50200 5.2 Economics and Business

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

electronic version available online

References:

RIV identification code

RIV/04274644:_____/18:#0000409

Organization unit

University of Finance and Administration

ISBN

978-80-906585-7-8

UT WoS

000461826900019

Keywords (in Czech)

nefinanční reporting, pivovarnický průmysl, finanční ukazatelé, CSR, analýza výročních zpráv

Keywords in English

non-financial reporting; beverage industry; financial indicators; CSR; analysis of narrative reports

Tags

Tags

Reviewed
Změněno: 9/4/2019 09:34, Bc. Jan Peterec

Abstract

ORIG CZ

V originále

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.

In Czech

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.