Determinants of Web-Based CSR Disclosure in the Retail Sector of the Czech Republic
| Autor: | Bc. Viktória Mjartanová |
|---|---|
| Rok: | 2018 - letní |
| Vedoucí: | doc. PhDr. Martin Gregor Ph.D. |
| Konzultant: | |
| Typ práce: | Bakalářská |
| Jazyk: | Anglicky |
| Stránky: | 59 |
| Ocenění: | |
| Odkaz: | https://is.cuni.cz/webapps/zzp/detail/191620/ |
| Abstrakt: | Corporate social responsibility (CSR) is an engaging, momentous aspect of current business practices. Firm s may build and reinforce stakeholder relationships by taking p a rt in CSR projects. Companies, operating in the reta il trade sector, may be of special interest as they aim to communicate w ith the general public, as potential customers. One may thus concentrate on observing th e ir corporate social responsibility disclosure from commonly available inform ation. Furthermore, to the best of our knowledge, only few studies document the corporate social responsibility efforts of firm s in the Czech Republic. M ore research w ith this regard can hence provide new insights. We thus investigate the determinants of web-based CSR effort disclosure of retailing firm s in the Czech Republic. The linear probability model, p ro b it as well as lo g it are used in the analysis, together w ith a set of sub-sector, organizational, legal and financial explanatory variables. We find evidence of a positive relationship between the probability of CSR effort disclosure and E B IT . We also find some evidence th a t net debt, net profit, R O A as well as firm age are positively related to firm CSR effort reporting. |
