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Identifying material aspects and boundaries for sustainability reporting: Case studies in Czech corporations

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dc.title Identifying material aspects and boundaries for sustainability reporting: Case studies in Czech corporations en
dc.contributor.author Nguyen, Doan Thi Thuc
dc.relation.ispartof 13th Annual International Bata Conference for Ph.D. Students and Young Researchers (DOKBAT)
dc.identifier.isbn 978-80-7454-654-9
dc.date.issued 2017
dc.citation.spage 227
dc.citation.epage 238
dc.event.title 13th Annual International Bata Conference for Ph.D. Students and Young Researchers (DOKBAT)
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2017-04-26
dc.event.edate 2017-04-27
dc.type conferenceObject
dc.language.iso en
dc.publisher Tomas Bata University in Zlín
dc.identifier.doi 10.7441/dokbat.2017.24
dc.relation.uri http://dokbat.utb.cz/wp-content/uploads/DOKBAT2017.pdf
dc.subject GRI-G4 en
dc.subject materials aspects en
dc.subject Czech Republic en
dc.description.abstract Appropriately identify significant aspects can be seen as a significant important task in performing sustainable activities and preparing sustainable reports. Currently, GRI issues G4 guidelines to instruct organization in this main task. This paper examines the Czech companies which have identified these material aspects by applying G4, then evaluates how firms perform and disclose information regarding to this topic. From that, successful and failure in implementing G4 guidelines can be revealed. The research focuses on real cases of six Czech firms that comply with G4 in 2014 and 2015. The research firstly examines the guidelines content for identifying material aspects. Then, these companies' sustainable reports are observed to investigate how firms define and disclose material aspects. Comparison in determining sustainable measures between companies' preparation and guidelines, and between companies in different sectors are performed to provide better understanding for implementing GRI guides in corporations for other companies. After the evaluation, the paper found that even though all firms declared that they are in accordance with G4, the quality of information is not consistent. Only one firm had proper disclosure while these other fives totally neglected the guidelines, or just applied some main standard disclosures according to G4 guidelines regarding to this subject. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1008703
utb.identifier.rivid RIV/70883521:28120/17:63517682!RIV18-MSM-28120___
utb.identifier.obdid 43877593
utb.identifier.wok 000466528800024
utb.source d-wok
dc.date.accessioned 2019-08-07T11:46:09Z
dc.date.available 2019-08-07T11:46:09Z
utb.contributor.internalauthor Nguyen, Doan Thi Thuc
utb.wos.affiliation [Nguyen Thi Thuc Doan] Tomas Bata Univ Zlin, Fac Econ & Management, Sidlisti 1 151, Pruhonice 25243, Czech Republic
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