Preprint Article Version 1 This version is not peer-reviewed

Corporate Social Responsibility Information in Annual Reports in the EU – A Czech Case Study

Version 1 : Received: 6 November 2018 / Approved: 8 November 2018 / Online: 8 November 2018 (12:06:32 UTC)

How to cite: MacGregor Pelikanova, R. Corporate Social Responsibility Information in Annual Reports in the EU – A Czech Case Study. Preprints 2018, 2018110214 (doi: 10.20944/preprints201811.0214.v1). MacGregor Pelikanova, R. Corporate Social Responsibility Information in Annual Reports in the EU – A Czech Case Study. Preprints 2018, 2018110214 (doi: 10.20944/preprints201811.0214.v1).

Abstract

The commitment of the EU to Corporate Social Responsibility (CSR) is projected in the EU law about annual reporting by businesses. Since EU member states further develop this framework by their own domestic laws, annual reporting with CSR information is not unified and just partially mandatory in the EU. Do all European businesses report CSR information and what public declaration to society do they provide with it? The main dual purpose of this paper is identifying the parameters of this annual reporting duty and studying the CSR information provided by the ten largest Czech companies in their annual statements for 2013-2017. Based on legislative research and the teleological interpretation, the current EU legislative framework with Czech particularities is presented and, via a case study exploring 50 annual reports, the data about the type, extent and depth of the CSR is dynamically and comparatively assessed. It appears that, at a minimum, large Czech businesses satisfy their legal duty and e-report on CSR in a similar extent, but in dramatically different quality. Employee matters and adherence to international standards are used as a public declaration to society more than the data on environmental protection, while social matters and R&D are played down.

Subject Areas

corporate social responsibility; environment; employment; R&D; annual reports; financial and non-financial statements; competition.

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