Faktory ovlivňující CSR reportování
Title in English: Factors Influencing CSR Reporting
CSR reporting currently represents one of the most rapidly growing areas of CSR. It can be characterized as a process of communication of social and environmental impacts of corporate activities on the selected types of stakeholders. Motivation of corporate managers to its utilization can be explained by several theories. The book describes in detail the three most frequently mentioned theories – the legitimacy, positive accounting and the stakeholder theory. On their basis the foreign researchers identified a number of factors influencing the CSR reporting. Findings of their impact on the CSR reporting in the Czech environment were subject of the research presented within the book. Its results show that out of the all researched factors, the CSR reporting in the Czech environment is most influenced by the rate of ownership and management confluence, by the size of the corporation, origin of the owner and the value of corporate image.