Detail práce

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.
Typ práce: Bakalářská
Jazyk: Anglicky
Stránky: 59
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.


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