Perception and Interpretation of Sustainability Among the Largest Corporations Established in the Czech Republic
The paper addresses perception and interpretation of sustainability among the largest corporations established in the Czech Republic. Despite the fact that the amount of literature on sustainability is substantial, there is lack of empirical investigation into understanding sustainability among corp...
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doaj-fc2644ed19f84041bf05da87369b9f772020-11-24T21:23:17ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102016-01-016431053106510.11118/actaun201664031053Perception and Interpretation of Sustainability Among the Largest Corporations Established in the Czech RepublicPetr Petera0Jaroslav Wagner1Kateřina Knorová2Department of Management Accounting, Faculty of Finance and Accounting, University of Economics, Prague, nám. W. Churchilla 4, 130 67 Praha 3, Czech RepublicDepartment of Management Accounting, Faculty of Finance and Accounting, University of Economics, Prague, nám. W. Churchilla 4, 130 67 Praha 3, Czech RepublicDepartment of Management Accounting, Faculty of Finance and Accounting, University of Economics, Prague, nám. W. Churchilla 4, 130 67 Praha 3, Czech RepublicThe paper addresses perception and interpretation of sustainability among the largest corporations established in the Czech Republic. Despite the fact that the amount of literature on sustainability is substantial, there is lack of empirical investigation into understanding sustainability among corporations established in the Czech Republic. We used qualitative methodology (semi-structured interviews) to investigate how the largest corporations established in the Czech Republic understand and deal with sustainability-related issues. Key sustainability-related themes are identified and discussed in the paper. On the basis of comparison of our results with the prior literature it is possible to sum up that our findings are mostly in accordance with previous research. Majority of our respondents perceive sustainability as containing economic, environmental and social dimension and their sustainability-related initiatives are both internally and externally oriented. Reporting on sustainability is relatively new topic for respondents, but its importance is growing. The key future challenges include better integration of sustainability-related initiatives into the core business activities, implementation of sustainability accounting and standardization of sustainability reporting (probably on the basis of the Global Reporting Initiative guidelines).https://acta.mendelu.cz/64/3/1053/understanding sustainabilitysustainability-related initiativesmotives for dealing with sustainabilityreporting on sustainabilityreporting standardsGlobal Reporting Initiative |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Petr Petera Jaroslav Wagner Kateřina Knorová |
spellingShingle |
Petr Petera Jaroslav Wagner Kateřina Knorová Perception and Interpretation of Sustainability Among the Largest Corporations Established in the Czech Republic Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis understanding sustainability sustainability-related initiatives motives for dealing with sustainability reporting on sustainability reporting standards Global Reporting Initiative |
author_facet |
Petr Petera Jaroslav Wagner Kateřina Knorová |
author_sort |
Petr Petera |
title |
Perception and Interpretation of Sustainability Among the Largest Corporations Established in the Czech Republic |
title_short |
Perception and Interpretation of Sustainability Among the Largest Corporations Established in the Czech Republic |
title_full |
Perception and Interpretation of Sustainability Among the Largest Corporations Established in the Czech Republic |
title_fullStr |
Perception and Interpretation of Sustainability Among the Largest Corporations Established in the Czech Republic |
title_full_unstemmed |
Perception and Interpretation of Sustainability Among the Largest Corporations Established in the Czech Republic |
title_sort |
perception and interpretation of sustainability among the largest corporations established in the czech republic |
publisher |
Mendel University Press |
series |
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
issn |
1211-8516 2464-8310 |
publishDate |
2016-01-01 |
description |
The paper addresses perception and interpretation of sustainability among the largest corporations established in the Czech Republic. Despite the fact that the amount of literature on sustainability is substantial, there is lack of empirical investigation into understanding sustainability among corporations established in the Czech Republic. We used qualitative methodology (semi-structured interviews) to investigate how the largest corporations established in the Czech Republic understand and deal with sustainability-related issues. Key sustainability-related themes are identified and discussed in the paper. On the basis of comparison of our results with the prior literature it is possible to sum up that our findings are mostly in accordance with previous research. Majority of our respondents perceive sustainability as containing economic, environmental and social dimension and their sustainability-related initiatives are both internally and externally oriented. Reporting on sustainability is relatively new topic for respondents, but its importance is growing. The key future challenges include better integration of sustainability-related initiatives into the core business activities, implementation of sustainability accounting and standardization of sustainability reporting (probably on the basis of the Global Reporting Initiative guidelines). |
topic |
understanding sustainability sustainability-related initiatives motives for dealing with sustainability reporting on sustainability reporting standards Global Reporting Initiative |
url |
https://acta.mendelu.cz/64/3/1053/ |
work_keys_str_mv |
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