Uneingeschränkter Zugang

Taxonomy for Transparency in Non-Financial Statements – Clear Duty With Unclear Sanction


Zitieren

Areeda, Ph. E. (1996). The Socratic method. Harvard Law Review, 109(5), 911–922. Search in Google Scholar

Ashford, N. A., Hall, R. P., et al. (2020). Addressing Inequality: The First Step Beyond COVID-19 and Towards Sustainability, Sustainability, 12, 5404. DOI: https://doi.org/10.3390/su12135404.10.3390/su12135404 Search in Google Scholar

Balcerzak, A., MacGregor Pelikánová, R. (2020). Projection of SDGs in Codes of Ethics – Case study about Lost in Translation? Administrative Sciences, 10(4), 1–18. Paper 95. DOI: https://doi.org/10.3390/admsci10040095.10.3390/admsci10040095 Search in Google Scholar

Bassott, Étienne (2021). European Parliament – The six policy priorities of the von der Leyen Commission – State of play in spring 2021. Retrieved May 20, 2022, from https://www.europarl.europa.eu/RegData/etudes/IDAN/2021/690584/EPRSIDA(2021)690584EN.pdf. Search in Google Scholar

Carroll, A. B. (2016). Carroll’s pyramid of CSR: taking another look. International Journal of Corporate Social Responsibility, 1:3. DOI: 10.1186/s40991-016-0004-6. Open DOISearch in Google Scholar

D’Adamo, I., Lupi, G. (2021). Sustainability and Resilience after COVID-19: A Circular Premium in the Fashion Industry, Sustainability, 13, 1861.10.3390/su13041861 Search in Google Scholar

European Commission (2021). What is the European Green Deal? Retrieved May 20, 2022, from https://ec.europa.eu/commission/presscorner/detail/en/fs_19_6714. Search in Google Scholar

European Commission (2022). Sustainability-related disclosure in the financial services sector. Retrieved May 20, 2022, from https://ec.europa.eu/info/business-economy-euro/banking-and-finance/sustainable-finance/sustainability-related-disclosure-financial-services-sector_en. Search in Google Scholar

Gallardo-Vázquez, D., Valder, D., Valdez, L., Castuera-Diáz, A. M. (2019). Corporate Social Responsibility as an Antecedent of innovation, Reputation, and Competitiveness Success: A Multiple Mediation Analysis, Sustainability, 11(20): 5614.10.3390/su11205614 Search in Google Scholar

Glass, G. V. (1976). Primary, secondary, and meta-analysis of research. Educational Researcher. DOI: https://doi.org/10.3102/0013189X005010003.10.3102/0013189X005010003 Search in Google Scholar

Kramer, M. R., Pfitzer, M. W. (2016). The Ecosystem of Shared Value. Business and society. Harvard Business Review, October 2016. Search in Google Scholar

Krippendorff, K. (2013). Content Analysis: An Introduction to its Methodology. Los Angeles, CA: Sage. Search in Google Scholar

Kuckartz, U. (2014). Qualitative Text Analysis – A Guide to Methods, Practice and Using Software. 1st ed. London: SAGE.10.4135/9781446288719 Search in Google Scholar

MacGregor Pelikánová, R., Hála, M. (2021). CSR Unconscious Consumption by Generation Z in the COVID-19 era – Responsible Heretics not Paying CSR Bonus? Journal of Risk and Financial Management, 14(8), 390. DOI: https://doi.org/10.3390/jrfm14080390.10.3390/jrfm14080390 Search in Google Scholar

MacGregor Pelikánová, R., MacGregor, R. K. (2020a). The Willingness of Generation Z to Officially Support CSR – A Central European Study. DANUBE: Law, Economics and Social Issues Review, 11(4), 271–282. DOI: https://doi.org/10.2478/danb-2020-0016.10.2478/danb-2020-0016 Search in Google Scholar

MacGregor Pelikánová, R., MacGregor, R. K. (2020b). The EU puzzling CSR regime and the confused perception by ambassadors of luxury fashion businesses: A case study from Pařížská. Central European Business Review, 9(3), 74–108. DOI: 10.18267/j.cebr.240. Open DOISearch in Google Scholar

MacGregor Pelikánová, R., Němečková, T., MacGregor, R. K. (2021a). CSR Statements in International and Czech Luxury Fashion Industry at the onset and during the COVID-19 pandemic – Slowing Down the Fast Fashion Business? Sustainability, 13(7): 3715. DOI: https://doi.org/10.3390/su13073715.10.3390/su13073715 Search in Google Scholar

MacGregor Pelikánová, R., MacGregor, R. K.,Černek, M. (2021b). New trends in codes of ethics: Czech business ethics preferences by the dawn of COVID-19, Oeconomia Copernicana, 12(4), 973–1009. DOI: 10.24136/oc.2021.032. Open DOISearch in Google Scholar

Nevima, J., Turečková, K., Vardzin, F. (2018). The role of public administration bodies in relation to the unsuccessful drawing funds from the European Union in the sphere of education. In Proceedings of 16th International Scientific Conference Economic Policy in the European Union Member Countries. Karviná: SU OPF Karviná, pp. 251–258. ISBN 978-80-7510-289-8. Search in Google Scholar

Petera, P., Wagner, J., Pakšiová, R. (2021). The Influence of Environmental Strategy, Environmental Reporting and Environmental Management Control System on Environmental and Economic Performance. Energies, 14(15), 1–20 online. DOI: 10.3390/en14154637. Open DOISearch in Google Scholar

Popescu, C. R. G., Duháček-Šebestová, J. (2022). Fiscally Responsible Businesses as a Result of Covid-19 Pandemic Shock: Taking Control of Countries’ Tax Systems by Putting an End to Corporate Tax Evasion and Tax Havens. In Changing Dynamics in Responsible and Sustainable Business in the Post-COVID-19 Era. Edited by Cristina Raluca Gh. Popescu. Hershey: IGI Global, ISBN13: 9781668433744, ISBN10: 1668433745, EISBN13: 978166-8433768, ISBN13 Softcover: 9781668433751. Retrieved May 20, 2022, from https://www.igi-global.com/book/covid-pandemic-impact-new-economy/283956. Search in Google Scholar

Porter, M. E., Kramer, M. R. (2011). Creating Shared Value. Harvard Business Review, 89(1–2), 62–77. Search in Google Scholar

Schmidt, F. L., Hunter, J. E. (2014). Methods of Meta-Analysis – Correcting Error and Bias in Research Findings. London, UK: SAGE. Search in Google Scholar

Silverman, D. (2013). Doing Qualitative Research – A Practical Handbook. London, UK: SAGE. Search in Google Scholar

Sroka, W., Szántó, R. (2018). Corporate Social Responsibility and Business Ethics in Controversial Sectors: Analysis of Research Results. Journal of Entrepreneurship. Management and Innovation, 14, 111–126. DOI: 10.7341/20181435. Open DOISearch in Google Scholar

Streimikiene, D., Ahmed, R. R. (2021). The integration of corporate social responsibility and marketing concepts as a business strategy: evidence from SEM-based multivariate and Toda-Yamamoto causality models. Oeconomia Copernicana, 12(1), 125–157. DOI: https://doi.org/10.24136/oc.2021.006.10.24136/oc.2021.006 Search in Google Scholar

Turečková, K., Nevima, J. (2018). SMART approach in regional development. In Proceedings of 16th International Scientific Conference Economic Policy in the European Union Member Countries. Karviná: SU OPF Karviná, pp. 386–394. ISBN 978-80-7510-289-8. Search in Google Scholar

Van Tulder, R., May Seitanidi, M., Crane, A., Brammer, S. (2016). Enhancing the Impact of Cross-Sector Partnerships. Four Impact Loops for Channelling Partnership Studies. Journal of Business Ethics, 135, 1–17.10.1007/s10551-015-2756-4 Search in Google Scholar

Van Tulder, R., Keen, N. (2018). Capturing Collaborative Challenges: Designing Complexity-Sensitive Theories of Change for Cross-Sector Partnerships. Journal of Business Ethics, 150, 315–332.10.1007/s10551-018-3857-7 Search in Google Scholar

Vourvachis, P., Woodward, T. (2015). Content analysis in social and environmental reporting research: Trends and challenges. Journal of Applied Accounting Research, 16(2), 166–195. DOI: 10.1108/JAAR-04-2013-0027. Open DOISearch in Google Scholar

Yin, R. K. (2008). Study Research: Design Methods. Thousand Oaks: Sage. Search in Google Scholar

eISSN:
1804-8285
Sprache:
Englisch
Zeitrahmen der Veröffentlichung:
4 Hefte pro Jahr
Fachgebiete der Zeitschrift:
Wirtschaftswissenschaften, Volkswirtschaft, Makroökonomie, Wirtschaftspolitik, Rechtswissenschaften, Europäisches Recht, andere