Non-financial reporting of chemical companies in the Czech Republic
This paper focuses on the issue of non-financial corporate reporting by the Czech chemical companies. Based on the content analysis of the websites and disclosures, it analyses, compares and evaluates the level of web communication of the economic, environmental and social issues of corporate socia...
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| Format: | Article |
| Language: | English |
| Published: |
Vilnius Gediminas Technical University
2022-03-01
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| Series: | Business: Theory and Practice |
| Subjects: | |
| Online Access: | https://jeelm.vgtu.lt/index.php/BTP/article/view/11972 |
| _version_ | 1797331009356693504 |
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| author | Simona Munzarova Jana Kostalova Eliska Fialova |
| author_facet | Simona Munzarova Jana Kostalova Eliska Fialova |
| author_sort | Simona Munzarova |
| collection | DOAJ |
| description |
This paper focuses on the issue of non-financial corporate reporting by the Czech chemical companies. Based on the content analysis of the websites and disclosures, it analyses, compares and evaluates the level of web communication of the economic, environmental and social issues of corporate social responsibility of these companies. At first, it presents results of the research comparing the extent of non-financial web communication of selected Czech chemical companies with the Czech leaders in the Czech TOP 100 rankings. These results are then complemented by results of the quantitative research on environmental instruments used by all Czech chemical production companies, that use websites for communication of their activities. The number of companies in the Czech Republic processing non-financial reports is significantly lower than abroad, but it is still growing. Large enterprises pay more attention to non-financial reporting. Rather than including this information in a disclosure, a business website is used as a tool for this communication. The paper brings sectoral perspective into non-financial reporting literature, as attention is paid to the chemical production sector and also complements the knowledge of communication of companies that do not belong to the group of 100 most important companies within the country.
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| first_indexed | 2024-03-08T07:28:24Z |
| format | Article |
| id | doaj.art-9572960f8a8d43fe9e7350cb805961fe |
| institution | Directory Open Access Journal |
| issn | 1648-0627 1822-4202 |
| language | English |
| last_indexed | 2024-03-08T07:28:24Z |
| publishDate | 2022-03-01 |
| publisher | Vilnius Gediminas Technical University |
| record_format | Article |
| series | Business: Theory and Practice |
| spelling | doaj.art-9572960f8a8d43fe9e7350cb805961fe2024-02-02T21:22:25ZengVilnius Gediminas Technical UniversityBusiness: Theory and Practice1648-06271822-42022022-03-0123110.3846/btp.2022.11972Non-financial reporting of chemical companies in the Czech RepublicSimona Munzarova0Jana Kostalova1Eliska Fialova2Faculty of Chemical Technology (FCHT), University of Pardubice, Pardubice, Czech RepublicFaculty of Chemical Technology (FCHT), University of Pardubice, Pardubice, Czech RepublicFaculty of Chemical Technology (FCHT), University of Pardubice, Pardubice, Czech Republic This paper focuses on the issue of non-financial corporate reporting by the Czech chemical companies. Based on the content analysis of the websites and disclosures, it analyses, compares and evaluates the level of web communication of the economic, environmental and social issues of corporate social responsibility of these companies. At first, it presents results of the research comparing the extent of non-financial web communication of selected Czech chemical companies with the Czech leaders in the Czech TOP 100 rankings. These results are then complemented by results of the quantitative research on environmental instruments used by all Czech chemical production companies, that use websites for communication of their activities. The number of companies in the Czech Republic processing non-financial reports is significantly lower than abroad, but it is still growing. Large enterprises pay more attention to non-financial reporting. Rather than including this information in a disclosure, a business website is used as a tool for this communication. The paper brings sectoral perspective into non-financial reporting literature, as attention is paid to the chemical production sector and also complements the knowledge of communication of companies that do not belong to the group of 100 most important companies within the country. https://jeelm.vgtu.lt/index.php/BTP/article/view/11972reportingnon-financial reportingcorporate social responsibilitysustainabilitynon-financial reporting standardschemical industry |
| spellingShingle | Simona Munzarova Jana Kostalova Eliska Fialova Non-financial reporting of chemical companies in the Czech Republic Business: Theory and Practice reporting non-financial reporting corporate social responsibility sustainability non-financial reporting standards chemical industry |
| title | Non-financial reporting of chemical companies in the Czech Republic |
| title_full | Non-financial reporting of chemical companies in the Czech Republic |
| title_fullStr | Non-financial reporting of chemical companies in the Czech Republic |
| title_full_unstemmed | Non-financial reporting of chemical companies in the Czech Republic |
| title_short | Non-financial reporting of chemical companies in the Czech Republic |
| title_sort | non financial reporting of chemical companies in the czech republic |
| topic | reporting non-financial reporting corporate social responsibility sustainability non-financial reporting standards chemical industry |
| url | https://jeelm.vgtu.lt/index.php/BTP/article/view/11972 |
| work_keys_str_mv | AT simonamunzarova nonfinancialreportingofchemicalcompaniesintheczechrepublic AT janakostalova nonfinancialreportingofchemicalcompaniesintheczechrepublic AT eliskafialova nonfinancialreportingofchemicalcompaniesintheczechrepublic |