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Corporate foundations' transparency in Czech Republic
Hoffmannová, Veronika ; Pospíšilová, Tereza (advisor) ; Deverová, Lenka (referee)
This thesis discusses the topic of transparency of corporate foundations in the Czech Republic. This aspect of corporate foundations' activity is important mainly for gaining public trust and legitimacy in the society. The transparency is defined and subsequently researched as disclosure and accessibility of information about foundation on the internet. The purpose of this work is to analyse the level of corporate foundations' transparency and the association of the level of transparency with selected characteristics of foundations and their founding firms. The first, theoretical part describes theoretical background of corporate foundations and transparency including its indicators and determinants. The second, empirical part describes the research, its results and conclusions. The research population consists of all corporate foundations founded in the Czech Republic up to 2014. Two types of transparency were analysed; financial and performance transparency, which were made up of selected indicators. Analysed determinants of transparency were foundation size, foundation age, foundation board size, firm's foreign activity, firm size. Correlation analyses and independent samples tests were used to test the hypothesis. The results suggest higher level of performance transparency in comparison with...
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