Our paper strives to analyse quantity and content of voluntary disclosures relating to human resources within annual reports of the largest corporations domiciled in the Czech Republic. In this context, we distinguish disclosures on social responsibility (which are interesting especially for...

Because the Czech Republic adopted the IFRS for the individual reporting publicly traded companies as well as other companies which are a part of the consolidation under the IFRS, this fact offers the adoption of the IFRS also for taxation supported by the existence of the CCCTB and its possible...