D 2018

Early Stage of Suistainability reporting: Case Study from the Czech Tobacco Industry

JINDŘICHOVSKÁ, Irena, Dana KUBÍČKOVÁ a M STRATULAT

Základní údaje

Originální název

Early Stage of Suistainability reporting: Case Study from the Czech Tobacco Industry

Název česky

Rané stadium CSR reportingu: případová studie z českého tabákového průmyslu

Autoři

JINDŘICHOVSKÁ, Irena, Dana KUBÍČKOVÁ a M STRATULAT

Vydání

Bucharest, proceedings of the International Conference on Accounting and Management Information Systems, od s. 627-642, 16 s. 2018

Nakladatel

Bucharest University of Economic Studies

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50200 5.2 Economics and Business

Stát vydavatele

Rumunsko

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Odkazy

Organizační jednotka

Vysoká škola finanční a správní

ISSN

Klíčová slova česky

udržitelnost, CSR, obsahová analýza, tabákový průmysl, lokální specifika

Klíčová slova anglicky

Sustainability report; CSR; content analysis, tobacco industry, local community.

Štítky

Příznaky

Mezinárodní význam, Recenzováno
Změněno: 5. 2. 2019 08:37, Bc. Jan Peterec

Anotace

ORIG CZ

V originále

Research objective: 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. Key findings: (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 includingthe 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.

Česky

Research objective: 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. Key findings: (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 includingthe 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.