IMPLEMENTATION OF INNOVATIVE PRACTICES IN CORPORATE SOCIAL RESPONSIBILITY OF CZECH COMPANIES
IMPLEMENTATION OF INNOVATIVE PRACTICES IN CORPORATE SOCIAL RESPONSIBILITY OF CZECH COMPANIES

Author(s): Klára Kašparová
Subject(s): Social Sciences, Economy
Published by: Vysoká škola ekonomická v Praze
Keywords: corporate social responsibility reporting; materiality; credibility; annual reports
Summary/Abstract: Corporate Social responsibility (CSR) reporting can be considered as process innovation. It is a way to identify opportunities for process and performance improvements company-wide. These improvements ensure its competitive advantage. However, it is valid only when content of the report respects the principle of materiality and credibility is assured. One way to determine materiality is the concern expressed directly from the stakeholders. Therefore, the research objective is to determine whether Czech companies support dialogue with stakeholders in their CSR reports. The paper uses conceptual content analysis. Results indicate that companies include in their CSR reports information on contact details, but impersonal passive forms prevail.

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