D 2024

Evaluation of the Readiness of Small andMedium-Sized Enterprises in the Czech Republic for ESG Reporting through Descriptive Statistical Analyses

PETERKOVÁ, Jindra, Martina PAVLAČKOVÁ, Eva SVOBODOVÁ and Viktorie ZEZULOVÁ

Basic information

Original name

Evaluation of the Readiness of Small andMedium-Sized Enterprises in the Czech Republic for ESG Reporting through Descriptive Statistical Analyses

Authors

PETERKOVÁ, Jindra (203 Czech Republic, belonging to the institution), Martina PAVLAČKOVÁ (203 Czech Republic, belonging to the institution), Eva SVOBODOVÁ (203 Czech Republic) and Viktorie ZEZULOVÁ (203 Czech Republic)

Edition

Rome, 46th EBES Conference Proceedings, p. 492-501, 10 pp. 2024

Publisher

46th EBES Conference

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50204 Business and management

Country of publisher

Turkey

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

electronic version available online

References:

Organization unit

Moravian Business College Olomouc

ISBN

978-605-71739-6-6

Keywords in English

ESG; Small and medium-sized enterprises; Sustainable entrepreneurship; ESG reporting; ESG score; Descriptive statistics.
Změněno: 30/1/2024 07:47, Ing. Michaela Nováková

Abstract

V originále

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.