Recognition and Behavior of Variable and Fixed Costs
In: Politická ekonomie: teorie, modelování, aplikace, Band 60, Heft 5, S. 668-678
ISSN: 2336-8225
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10 Ergebnisse
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In: Politická ekonomie: teorie, modelování, aplikace, Band 60, Heft 5, S. 668-678
ISSN: 2336-8225
N/A
In: Politická ekonomie: teorie, modelování, aplikace, Band 60, Heft 5, S. 668-678
ISSN: 0032-3233
In: Politická ekonomie: teorie, modelování, aplikace, Band 59, Heft 6, S. 775-793
ISSN: 2336-8225
N/A
In: Politická ekonomie: teorie, modelování, aplikace, Band 59, Heft 6, S. 775-793
ISSN: 0032-3233
In: European research studies, Band XII, Heft 3, S. 119-134
ISSN: 1108-2976
In: Social responsibility journal: the official journal of the Social Responsibility Research Network (SRRNet), Band 13, Heft 4, S. 743-761
ISSN: 1758-857X
Purpose
The purpose of the paper is to investigate voluntary human resources disclosure (hereinafter referred to as "HR disclosure") by the largest companies domiciled in Czechia. The key research questions are: What is the quantity of disclosure on various topics related to HR? Is there a significant difference in the quantity of HR disclosure between companies? Which factors influence the quantity of HR disclosure?
Design/methodology/approach
A quantitative content analysis (CA) of annual reports of the 50 largest companies domiciled in Czechia was used. An established coding scheme is used to code annual reports, and subsequently, various statistical methods (descriptive statistics, correlation analysis, multiple linear regression) are used to answer the key research questions.
Findings
Primarily, social information is reported (what a company does for its employees) as information on the contribution of employees to the company's value is rudimentary. Secondly, there is a significant difference in the quantity of HR disclosure between companies. Finally, the findings of the regression analysis confirm the impact of presence on the stock exchange and size and on the quantity of HR disclosure.
Research limitations/implications
The annual reports of 50 companies from one country are analysed. The study provides a basis for further research.
Practical implications
The findings of this study may inspire companies to improve their HR disclosure, while policymakers should consider imposing more concrete demands on HR disclosure.
Originality/value
Quantitative CA research into the HR disclosure of companies domiciled in Czechia is nearly non-existent. This study fills this gap.
In: MIR Series in International Business; Sustainability Reporting in Central and Eastern European Companies, S. 129-142
In: YCPAC-D-22-00255
SSRN
In: MIR Series in International Business; Sustainability Reporting in Central and Eastern European Companies, S. 11-49
In: MIR Series in International Business; Sustainability Reporting in Central and Eastern European Companies, S. E1-E1