The purpose of the present study was to investigate the relationships between different dimensions of corporate social responsibility (CSR), as well as the mediating role of innovation between CSR dimensions and financial performance. Data was collected with questionnaires from 321 managers of...

Corporate Social Responsibility (CSR) becomes one of the prerequisites for success of contemporary organizations aimed at humankind's survival by sustainable development. As SR behavior can generate significant benefits, more and more organizations are developing SR strategic plans and...

Die Neuorientierung in Richtung auf ökologische Nachhaltigkeit stellt die Unternehmen vor große Herausforderungen. Verlangt wird von den Unternehmen, ihr ökonomisches Streben nach Gewinnmaximierung mit ökologischen Zielen zu vereinbaren, was dauerhaft nur gelingt, wenn sie ihre...

An increasing number of companies, in order to improve their competitive stance on the market, decide to outsource some of their service functions to external subjects. Outsourcing of this type of activity is frequently regarded as a strategic decision. A properly conducted outsourcing project...

The study aims to acquaint the scientific and professional community with the Sustainability Reporting Platform, which is the basis for preparing the ESGI report (Sustainable Development and Investment Report). This article describes standardized forms and indicators for measuring, preparing and...

The Romanian listed entities had to report their individual financial statements under International Financial Reporting Standards (IFRS) from 2012. As at international level the adoption of the new regulation created mixed effects, we investigate how the timely loss recognition and the value...

The purpose of this article is to investigate the development of Czech accounting research and education and their links to current practice. The paper uses the autoethnography method and deals with some of the main issues arising in current university research management practices. To this aim...

Transparency is becoming a worldwide necessity determined by the increasing demand of responsible actors regarding certain justification related to the impact of different entities towards the environment. Within an economic environment described by complexity, continuous change and development...

This paper focuses on development of rules and practices of accounting and on the application of IFRS in the Czech Republic. The article deals with historical background of the Czech accounting and subsequently with particular features of implementation of IFRS after 1989, when the economic...