PETERKOVÁ, Jindra, Martina PAVLAČKOVÁ, Eva SVOBODOVÁ a Viktorie ZEZULOVÁ. Evaluation of the Readiness of Small andMedium-Sized Enterprises in the Czech Republic for ESG Reporting through Descriptive Statistical Analyses. Online. In EBES Publications. 46th EBES Conference Proceedings. Rome: 46th EBES Conference, 2024, s. 492-501. ISBN 978-605-71739-6-6.
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Základní údaje
Originální název Evaluation of the Readiness of Small andMedium-Sized Enterprises in the Czech Republic for ESG Reporting through Descriptive Statistical Analyses
Autoři PETERKOVÁ, Jindra (203 Česká republika, domácí), Martina PAVLAČKOVÁ (203 Česká republika, domácí), Eva SVOBODOVÁ (203 Česká republika) a Viktorie ZEZULOVÁ (203 Česká republika).
Vydání Rome, 46th EBES Conference Proceedings, od s. 492-501, 10 s. 2024.
Nakladatel 46th EBES Conference
Další údaje
Originální jazyk angličtina
Typ výsledku Stať ve sborníku
Obor 50204 Business and management
Stát vydavatele Turecko
Utajení není předmětem státního či obchodního tajemství
Forma vydání elektronická verze "online"
WWW URL
Organizační jednotka Moravská vysoká škola Olomouc
ISBN 978-605-71739-6-6
Klíčová slova anglicky ESG; Small and medium-sized enterprises; Sustainable entrepreneurship; ESG reporting; ESG score; Descriptive statistics.
Změnil Změnila: Ing. Michaela Nováková, učo 5293. Změněno: 30. 1. 2024 07:47.
Anotace
This paper deals with the small and medium-sized enterprises in the Czech Republic from the point of view of their tendency towards solving environmental, social, and governance problems. This topic is significantly actual since it will be in the near future the duty of small and medium-sized enterprises in the Czech Republic to implement mandatory ESG reporting. The research sample that is studied in the paper consists of 247 small and medium-sized enterprises in the Czech Republic that filled out the questionnaire developed in cooperation with the Association of Small and Medium Enterprises about solvingESGproblems. The tendency towards solvingESGproblems is studied separately for companies with less than 16 employees, with 16-49 employees, with 50-99 employees, and with 100-249 employees using descriptive statistical methods. Furthermore, the research sample is studied as a whole in order to get the complex idea of solving ESG problems in small and medium-sized enterprises in the Czech Republic. The results from our research find that firm size has a positive influence on the ESG score, that the average enterprise in the research sample solves ESGproblems only superficially, and that the awareness of mandatory ESG reporting is quite low.
VytisknoutZobrazeno: 30. 6. 2024 00:11