Early Stage of Sustainability Reporting: Case Study from the
Czech Tobacco Industry

J 2019

Early Stage of Sustainability Reporting: Case Study from the Czech Tobacco Industry

JINDŘICHOVSKÁ, Irena, Dana KUBÍČKOVÁ and Michaela STRATULAT

Basic information

Original name

Early Stage of Sustainability Reporting: Case Study from the Czech Tobacco Industry

Name in Czech

Časná etapa reportingu udržitelnosti: Případová studie z českého tabákového průmyslu

Authors

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

Edition

European Research Studies Journal, Řecko, International Strategic Management Association, 2019, 1108-2976

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50200 5.2 Economics and Business

Country of publisher

Greece

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

Celý text článku

RIV identification code

RIV/04274644:_____/19:#0000452

Organization unit

University of Finance and Administration

Keywords (in Czech)

Zpráva o udržitelnosti; CSR; obsahová analýza; tabákový průmysl; místní komunita

Keywords in English

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

Abstract

ORIG CZ

V originále

This article aims 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. The key findings are: (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 including the 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

Cílem tohoto článku je prozkoumat potenciálně kontroverzní úlohu reportingu udržitelnosti v tabákovém průmyslu a zjistit, jak vybraná společnost reagovala na novou směrnici EU 2014/95 / EU o nefinančním výkaznictví. Hlavní zjištění jsou: (1) Společnost se aktivně připravovala na podávání zpráv o udržitelnosti ještě před nabytím účinnosti nového nařízení; (2) Mateřská společnost byla znepokojena dopadem svých činností na zúčastněné strany včetně místní komunity; (3) Finanční dary se v průběhu let staly méně populární; (4) Společnost uvádí, že se stará o zdraví svých zákazníků, pracovní prostředí a pracovní podmínky svých dodavatelů. I když společnost působí jako součást kontroverzního průmyslu, snaží se přesvědčit zainteresované strany, že ve svém reportovacím stylu je společensky a ekologicky odpovědná.

Citovat

JINDŘICHOVSKÁ, Irena, Dana KUBÍČKOVÁ and Michaela STRATULAT. Early Stage of Sustainability Reporting: Case Study from the Czech Tobacco Industry. European Research Studies Journal. Řecko: International Strategic Management Association, 2019, vol. 22, No 1, p. 128-142. ISSN 1108-2976.

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   article_number = {1},
   keywords = {Sustainability report; CSR; content analysis; tobacco industry; local community},
   language = {eng},
   issn = {1108-2976},
   journal = {European Research Studies Journal},
   title = {Early Stage of Sustainability Reporting: Case Study from the Czech Tobacco Industry},
   url = {https://www.um.edu.mt/library/oar/bitstream/handle/123456789/41224/Early%20Stage%20of%20Sustainability%20Reporting_%20Case%20Study%20from%20the%20Czech%20Tobacco%20Industry.pdf?sequence=1&isAllowed=y},
   volume = {22},
   year = {2019}
}

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AU  - Jindřichovská, Irena - Kubíčková, Dana - Stratulat, Michaela
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JF  - European Research Studies Journal
VL  - 22
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SP  - 128-142
EP  - 128-142
PB  - International Strategic Management Association
SN  - 11082976
KW  - Sustainability report
KW  - CSR
KW  - content analysis
KW  - tobacco industry
KW  - local community
UR  - https://www.um.edu.mt/library/oar/bitstream/handle/123456789/41224/Early%20Stage%20of%20Sustainability%20Reporting_%20Case%20Study%20from%20the%20Czech%20Tobacco%20Industry.pdf?sequence=1&isAllowed=y
L2  - https://www.um.edu.mt/library/oar/bitstream/handle/123456789/41224/Early%20Stage%20of%20Sustainability%20Reporting_%20Case%20Study%20from%20the%20Czech%20Tobacco%20Industry.pdf?sequence=1&isAllowed=y
N2  - This article aims 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. The key findings are: (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 including the 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.
ER  -

JINDŘICHOVSKÁ, Irena, Dana KUBÍČKOVÁ and Michaela STRATULAT. Early Stage of Sustainability Reporting: Case Study from the Czech Tobacco Industry. \textit{European Research Studies Journal}. Řecko: International Strategic Management Association, 2019, vol.~22, No~1, p.~128-142. ISSN~1108-2976.

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