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Vykazování nefinančních informací českými podniky
Michnová, Diana
The thesis deals with non-financial reporting of Czech companies. Firstly, the regulation of non-financial reporting at the legislative level is described, where attention is paid mainly to the NFRD, CSRD, and also CSDDD. Through a conceptual content analysis and qualitative analysis, the level of non-financial reporting in the period from 2017 to 2022 is examined on a selected sample of 10 Czech automotive enterprises. For the purpose of comparison, a conceptual content analysis is also performed for automotive enterprises of the Visegrad Four countries. Based on the analyses, an increasing level of non-financial information reporting has been identified for all selected Visegrad Group companies. The highest level of reporting of non-financial information was detected for the selected automotive companies of the Czech Republic. In the conclusion of the thesis, possible factors that influence the level of reporting of non-financial information in selected Czech automotive companies are also identified. Based on the findings, the conclusion discusses the broader context and sets out recommendations for the forthcoming legislative regulation of non-financial reporting.
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Analysis of the current situation of CSR in Czech Republic
Krasnikova, Daria ; Dvořáková, Zuzana (advisor) ; Cetkovský, Pavel (referee)
Over time, enterprises are more often turning to socially responsible business. Companies are doing so by various reasons: management decision, market and state requirements, efforts to raise the image on the market etc. However, CSR covers a wide range of activities and allows many different options of implementation. This thesis contains the analysis of the specifics of CSR in the Czech Republic, detection of the most advanced and omitted spheres. To achieve the goal of the thesis a survey was carried between companies that operate in the Czech Republic and have experience with social responsibility. Evaluation of the results brings out some positive changes in fundamental areas of CSR. Also the survey discovered the shift to more realistic perception of benefits arising from the implementation of accountability and sustainability in business activities.
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