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
Typ výsledku
Stať ve sborníku
Obor
50200 5.2 Economics and Business
Utajení
není předmětem státního či obchodního tajemství
Forma vydání
tištěná verze "print"
Organizační jednotka
Vysoká škola finanční a správní
Klíčová slova česky
udržitelnost, CSR, obsahová analýza, tabákový průmysl, lokální specifika
Klíčová slova anglicky
Sustainability report; CSR; content analysis, tobacco industry, local community.
Příznaky
Mezinárodní význam, Recenzováno
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.
Zobrazeno: 5. 11. 2024 12:18