D 2018

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

JINDŘICHOVSKÁ, Irena, Dana KUBÍČKOVÁ and M STRATULAT

Basic information

Original name

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

Name in Czech

Rané stadium CSR reportingu: případová studie z českého tabákového průmyslu

Authors

JINDŘICHOVSKÁ, Irena, Dana KUBÍČKOVÁ and M STRATULAT

Edition

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

Publisher

Bucharest University of Economic Studies

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50200 5.2 Economics and Business

Country of publisher

Romania

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

References:

Organization unit

University of Finance and Administration

ISSN

Keywords (in Czech)

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

Keywords in English

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

Tags

Tags

International impact, Reviewed
Změněno: 5/2/2019 08:37, Bc. Jan Peterec

Abstract

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.

In Czech

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.