PETERKOVÁ, Jindra, Martina PAVLAČKOVÁ, Eva SVOBODOVÁ and 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, p. 492-501. ISBN 978-605-71739-6-6.
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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
Original language English
Type of outcome Proceedings paper
Field of Study 50204 Business and management
Country of publisher Turkey
Confidentiality degree is not subject to a state or trade secret
Publication form electronic version available online
WWW URL
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.
Changed by Changed by: Ing. Michaela Nováková, učo 5293. Changed: 30/1/2024 07:47.
Abstract
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.
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