JINDŘICHOVSKÁ, Irena, Dana KUBÍČKOVÁ and M STRATULAT. Early Stage of Suistainability reporting: Case Study from the Czech Tobacco Industry. In Albu C., Albu N. proceedings of the International Conference on Accounting and Management Information Systems. Bucharest: Bucharest University of Economic Studies, 2018, p. 627-642. ISSN 1583-4387.
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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
Original language English
Type of outcome Proceedings paper
Field of Study 50200 5.2 Economics and Business
Country of publisher Romania
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
WWW URL
Organization unit University of Finance and Administration
ISSN 1583-4387
Keywords (in Czech) udržitelnost, CSR, obsahová analýza, tabákový průmysl, lokální specifika
Keywords in English Sustainability report; CSR; content analysis, tobacco industry, local community.
Tags AR 2018-2019, cervenec_2019_o, xD2
Tags International impact, Reviewed
Changed by Changed by: Bc. Jan Peterec, učo 24999. Changed: 5/2/2019 08:37.
Abstract
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.
Abstract (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.
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