Have a personal or library account? Click to login
Managerial reporting by food production companies in Slovakia in 2017 Cover

Managerial reporting by food production companies in Slovakia in 2017

Open Access
|Nov 2019

References

  1. Act No 431/2002 Coll. on Accounting, as amended.
  2. Al-Tal, M. J. Y., & Emeagwali, O. L. (2019). Knowledge-based HR Practices and Innovation in SMEs. Journal of Management, 52(1), 6–21. doi: 10.2478/orga-2019-0002
  3. Aureli, S. (2017). A comparison of content analysis usage and text mining in CSR corporate disclosure. The International Journal of Digital Accounting Research, 17, 1–32. doi: 10.4192/1577-8517-v17_1
  4. Boylan, D. H., & Boylan, C. L. (2017). Technology in Accounting: Social Media as Effective Platform for Financial Disclosures. The International Journal of Digital Accounting Research, 17, 93–109. doi: 10.4192/1577-8517-v17_4
  5. Budinská, L. (2016). Reporting udržateľnosti podnikania podľa GRI [Business sustainability reporting by GRI]. In Podnikové financie vo vede a praxi - 2016: zborník vedeckých statí Katedry podnikových financií [Business Finance in Science and Practice - 2016: Proceedings of Scientific Papers of the Department of Corporate Finance] (pp. 120–129). Bratislava, Slovakia: EKONÓM.
  6. Carroll, B. B. (1999). Corporate Social Responsibility – Evolution of a Definitional Construct. Business & Society, 38(3), 268–295.
  7. Chandler, B. D. (2017a). Accountability. In Strategic Corporate Social Responsibility: Sustainable Value Creation (pp. 180–198). United States: SAGE Publications.
  8. Chandler, B. D. (2017b). Accountability. In Strategic Corporate Social Responsibility: Sustainable Value Creation (pp. 237–240). United States: SAGE Publications.
  9. Chomová, K. (2009). Reportovanie správ o udržateľnom rozvoji – Smernice GRI – Global Reporting Iniciative [Reporting on Sustainable Development Reports - GRI Guidelines - Global Reporting Initiative]. In Inovácie marketingových a obchodných činností (2): vedecký monografický zborník [Marketing and Business Innovation (2): Scientific Monograph Proceedings] (pp. 38–44). Bratislava, Slovakia: EKONÓM.
  10. Directive 2001/95/EU of the European Parliament and of the council of 3 December 2001 on general product safety.
  11. Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of enterprises, amending Directive 2006/43/EC and 83/349/EEC as amended.
  12. Directive 2014/95/EU of the European Parliament and of the council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large enterprises and groups.
  13. Dvorak, J., & Civinskas, R. (2018). The determinants of cooperation and the need for better communication between stakeholders in EU countries: The case of posted workers. Polish Journal of Management Studies, 18(1), 94–106. doi: 10.17512/pjms.2018.18.1.08
  14. Elkington, J. (1998). Cannibals with Forks: The Triple Bottom Line of 21st Century Business. New Society Publishers: Stony Creek.emyslu%202014-2020.pdf
  15. Ferreto-Ferrero, I., Fernández-Izquierdo, M. Á., & Munoz-Torres, M. J. (2013). Integrating sustainability into corporate governance: an empirical study on board diversity. Corporate Social Responsibility and Environmental Management, 22, 193–207. doi: 10.1002/csr.1333
  16. Finstat. (2019). Retrieved from: www.finstat.sk
  17. G4 (GRI) Sustainability reporting guidelines. (2016). Retrieved from https://www2.globalreporting.org/standards/G4(GRI)/Pages/default.aspx
  18. Gray, R., Kouhy, R., & Lavers, S. (1995). Constructing a research database of social and environmental reporting by UK companies. Accounting, Auditing & Accountability Journal, 8(2), 78–101. doi:10.22164/isea.v1i2.13
  19. Grmelová, N., & Zahradníková, R. (2019). Czech Republic. Corporate Social Responsibility of Five Leading Food Retailers Operating in the Czech Republic. European Food and Feed Law Review, 14(2), 180–186.
  20. Guidelines on non-financial reporting (methodology for reporting non-financial information) (2017/C 215/01).
  21. Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282–293. doi: 10.1108/14691930410533704
  22. Habek, P. (2017). CSR Reporting Practices in Visegrad Group Countries and the Quality of Disclosure. Sustainability, 9(12), 1–18. doi: 10.3390/su9122322
  23. Hill, C. W. L., & Jones, T. M. (1992). Stakeholder-agency theory. Journal of Management Studies, 29(2), 131–154. doi: 10.1111/j.1467-6486.1992.tb00657.x
  24. Horvath, P., Putter, J. M., Dagiliene, L., Dimante, D., Haldma, T., Kochalski, C., Král, B., Labaš, D., Lääts, K., Bedenik, N. O., Pakšiová, R., Petera, P., Ratajczak, P., Buhovac, A. R., Sava, A., Sucala, V., Tirnitz, T. J., & Wagner, J. (2017a). Status quo and future development of sustainability reporting in Central and Eastern Europe. Journal of East European Management Studies, 22(2), 221–243. doi: 10.5771/0949-6181-2017-2-221
  25. Horvath, P., Putter, J. M., Dagiliene, L., Dimante, D., Haldma, T., Kochalski, C., Král, B., Labaš, D., Lääts, K., Bedenik, N. O., Pakšiová, R., Petera, P., Ratajczak, P., Buhovac, A. R., Sava, A., Sucala, V., Tirnitz, T. J., & Wagner, J. (2017b). Sustainability reporting in Central and Eastern European companies: international empirical insights. Cham, Germany: Springer.
  26. Hunkin, S., Barsoumian, S., Krell, K., Severin, A., & Corradino, G. (2014). Thematic Study on Energy Efficiency and Renewable Energies, CENTRAL EUROPE Programme. Retrieved from https://www.interreg-central.eu/Content.Node/Thematic-Study-EE-and-RES-April-2014.pdf
  27. Jankalova, M., & Vartiak, L. (2017). Identification of bases for evaluation of the business excellence status in relation to the CSR concept. International Journal for Quality Research, 11(2), 315–330. doi: 10.18421/IJQR11.02-05
  28. Keller, K. (1998). Strategic brand management: Building, measuring, and managing bran equity. Upper Saddle River, United States: Prentice Hall.
  29. Kollár, V. (2015). Bezpečnosť a kvalita potravín. In Zborník z XV. Medzinárodnej vedeckej konferencie “Manažérstvo životného prostredia” (pp. 132–134).
  30. Koncepcia potravinárskeho priemyslu 2014–2020 [The Food Industry Development Concept]. (2018). Retrieved from http://www.pdbela.sk/DOQ/2.2%20Koncepcia%20rozvoja%20potravin%C3%A1rskeho%20pri
  31. KPMG. (2017). The road ahead: The KPMG Survey of Corporate Responsibility Reporting 2017. Retrieved from https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf
  32. Krause, J. (2015). The Potential of an Environmentally Friendly Business Strategy – Research from the Czech Republic. International Journal of Engineering Business Management, 7, 1–6. doi: 10.5772/60064
  33. Krejčí, P., & Šebestová, J. (2018). Social innovation ties: A dilemma of product and employee orientation. Polish Journal of Management Studies, 17(2), 123–133. doi: 10.17512/pjms.2018.17.2.11
  34. Kutlák, J., & Procházková, P. T. (2015). Communication about corporate social responsibility (CSR): CSR reporting. Business Trends, 7(2), 63–74. doi: 10.22495/cbv14i1art3
  35. Lacková, A., & Faith, L. (2015). Product safety within the European union, Sustainability - Environment - Safety 2015. In Sustainability - Environment - Safety 2015: recenzovanýzborníkpríspevkov z medzinárodnejvedeckejkonferenciekonanej 4. decembra 2015 v Bratislave [International Scientific Conference. Sustainability - Environment - Safety 2015: reviewed Proceedings from International Scientific Conference on December 4, 2015 in Bratislava] (pp. 105–111). Žilina, Slovakia: STRIX.
  36. Leipziger, D. (2010). The corporate responsibility code book. Sheffield, Great Britain: Greenleaf.
  37. Li, X., Xie, H., Chen, L., Wang, J., & Deng, X. (2014). News impact on stock price return via sentiment analysis. Knowledge-Based Systems, 69, 14–23. doi: 10.1016/j.knosys.2014.04.022
  38. Lőrinczy, M., & Sroka, W. (2015). The perception of ethics in business: analysis of research results. Procedia Economics and Finance, 34, 156–163. doi: 10.1016/S2212-5671(15)01614-7
  39. Loučanová, E., & Parobek, J. (2014). Spoločensky zodpovedné podnikanie prostredníctvom retroinovácií [Corporate social responsibility through retro-innovation]. Výkonnosť podniku: vedecký časopis Výskumného ústavu ekonomiky a manažmentu [Business performance: scientific journal of the Research Institute of Economics and Management], 4(1), 69–79.
  40. MacGregor Pelikánová, R. (2019). Corporate Social Responsibility Information in Annual Reports in the EU – Czech Case Study. Sustainability, 11(1), 237. doi: 10.3390/su11010237
  41. Majerník, M., Andrejovský, P., Daneshjo, N., & Sančiová, G. (2017). Environmentálna podniková ekonomika. Košice, Slovakia: Typopress s.r.o.
  42. Mallin, C. (2004). Corporate Governance. Oxford, Great Britain: Oxford University Press.
  43. Martinat, S., Dvorak, P., Frantal, B., Klusacek, P., Kunc, J., Turečková, K., & Reed, M. (2016). Sustainable urban development in a city affected by heavy industry and mining? Case study of brownfields in Karvina, Czech Republic. Journal of Cleaner Production, 118(1), 78–87. doi: 10.1016/j.jclepro.2016.01.029
  44. Melecký, L., & Staničková, M. (2017). Cost Efficiency of EU Funded Projects: Case of Selected SMEs in the Moravian-Silesian Region. In Proceedings of the 12th International Conference on Strategic Management and its Support by Information (pp. 293–303). Ostrava, Czech Republic: VŠB-TUO.
  45. Moratis, L., & Brandt, S. (2017). Corporate stakeholder responsiveness? Exploring the state and quality of GRI-based stakeholder engagement disclosures of European firms. Corporate Social Responsibility and Environmental Management, 24(4), 312–325. doi: 10.1002/csr.1408
  46. Moravcikova, D., Krizanova, A., Kliestikova, J., & Rypakova, M. (2017). Green Marketing as the Source of the Competitive Advantage of the Business. Sustainability, 9(12), 2218–2231. doi: 10.3390/su9122218
  47. Nagyová, Ľ., Košičiarová, I., Holienčinová, M., & Holota, T. (2016). Corporate Social Responsibility in Food Manufacturing Companies – Environmental Dimensions. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 64(3), 1037–1043. doi: 10.11118/actaun201664031037
  48. Németh, H. (2016). Spoločenskou zodpovednosťou ku konkurencieschopnejšej firme [Social responsibility for a more competitive business]. Kvalita a spoločenská zodpovednosť [Quality and Corporate Responsibility], 24(4), 22–27.
  49. Nevima, J., & Kiszová, Z. (2013). Multiplicative and Additive Approach in Analytic Hierarchy Process – Case Study of Competitiveness Evaluation of Czech and Slovak Regions. International Journal of Mathematical Models and Methods in Applied Sciences, 7(5), 490–499.
  50. Okruhlica, F., Šebejová, K., & Debnár, M. (2018). Výročná správa [Annual report]. Prague, Czech Republic: Wolters Kluwer.
  51. Petera, P., & Wagner, J. (2015). Understanding Sustainability by Large Czech Companies. In Idimt-2015: Information Technology and Society Interaction and Interdependence (pp. 357–366). Prague, Czech Republic: University of Economics in Czech Republic.
  52. Pierzyna, J. (2019). The use of EU funding in the development of local economic activity zones. Forum Scientiae Oeconomia, 7(1), 85–102. doi: 10.23762/FSO_VOL7_NO1_6
  53. Register účtovných závierok [Register of Financial Statements]. (2019). Retrieved from http://www.regis-teruz.sk
  54. Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EE) No 3037/90 as well as Regulations on specific statistical domains.
  55. Ribeiro-Soriano, D. E., Donthu, N., & Val Nunez, M. T. (2018). An overview of research methods in international management: an introduction. European J. International Management, 12(5–6), 501–509.
  56. Rokovanie vlády Slovenskej republiky [Negotiations of the Government of the Slovak Republic]. (2018). Predkladacia správa [Presentation report]. Retrieved from http://www.rokovania.sk/File.aspx/ViewDocumentHtml/Mater-Dokum-168517?prefixFile=m_
  57. Rožman, M., Grinkevich, A., & Tominc, P. (2019). Occupational Stress, Symptoms of Burnout in the Workplace and Work Satisfaction of the Age-diverse Employees. Journal of Management, 52(1), 46–60. doi: 10.2478/orga-2019-0005
  58. Rupley, K. H., Brown, D., & Marshall, R. S. (2012). Governance, media and the quality of environmental disclosure. Journal of Accounting and Public Policy, 31(6), 610–640. doi: 10.1016/j.jaccpubpol.2012.09.002
  59. Schiller, T. (2019). Is the mandatory implementation of workplace health management systems harmful to the competitiveness of European employers or an obstacle to economic growth? Central European Business Review, 8(1), 50–63. doi: 10.18267/j.cebr.211
  60. Šebestová, J., Majerová, I., & Szarowská, I. (2018). Transparency in the municipality spending: Financial health index. In International conference on European in financial regulation (EUFIRE), Romania, Alexandru Ioan Cuza Uni Iasi, Fac Econom. & Business Adm., Iasi 2018 (pp. 177–189). Iasi, Romania: Editua Universitari Alexandru Ioan Cuz.
  61. Shpak, N. O., Satalkina, L., Sroka, W., & Hittmar, S. (2017). The social direction of enterprises innovation activity. Polish Journal of Management Studies, 16(1), 187–200. doi:10.17512/pjms.2017.16.1.16
  62. Shpak, N. O., Stanasiuk, N. S., Hlushko, O. V., & Sroka, W. (2018). Assessment of the social and labor components of industrial potential in the context of corporate social responsibility. Polish Journal of Management Studies, 17(1), 209–220. doi: 10.17512/pjms.2018.17.1.17
  63. Solesvik, M. Z. (2019). Entrepreneurial competencies and intentions: The role of higher education. Forum Scientiae Oeconomia, 7(1), 9–23. doi: 10.23762/FSO_VOL7_NO1_1
  64. Sroka, W., Jablonski, A., & Janblonski, M. (2013). Cooperative business models in steel enterprises in Poland. Metalurgija, 52(4), 565–568. doi: 669.013.003:65.01:669.013.003:658.5:658.8
  65. Stonkuté, É., Vveinhardt, J., & Sroka, W. (2018). Training the CSR Sensitive Mind-Set: The Integration of CSR into the Training of Business Administration Professionals. Sustainability, 10(3), 1–14. doi: 10.3390/su10030754
  66. Strouhal, J., Gurvitš, N., Nikitina-Kalamäe, M., & Startseva, E. (2015). Finding the link between CSR reporting and Corporate Financial Performance: Evidence on Czech and Estonian listed companies. Central European Business Review, 4(3), 48–59. doi: 10.18267/j.cebr.132
  67. Sulewski, P., Kloczko-Gajewska, A., & Sroka, W. (2018). Relations between Agri-Environmental, Economic and Social Dimensions of Farms’ Sustainability. Sustainability, 10(12), 4629. doi: 10.3390/su10124629
  68. Szalavetz, A. (2017). The environmental impact of advanced manufacturing technologies: examples from Hungary. Central European Business Review, 6(2), 18–29. doi: 10.18267/j.cebr.177
  69. Szántó, R., & Sroka, W. (2018). Corporate Social Responsibility and Business Ethics in Controversial Sectors: Analysis of Research Results. Journal of Entrepreneurship, Management and Innovation, 14(3), 111–126. doi: 10.7341/20181435
  70. Teraz.sk. (2018). Potravinári: Potravinársky priemysel na Slovensku sa prepadá [Food producers: The food industry in Slovakia is falling]. Retrieved from https://www.teraz.sk/ekonomika/potravinársky-priemyselna-Slovensku-sa/321189-clanok.html
  71. Tetrevova, L. (2018). Communicating CSR in High Profile Industries: Case Study of Czech Chemical Industry. Inzinerine Ekonomika - Engineering Economics, 29(4), 478–487. doi: 10.5755/j01.ee.29.4.19199
  72. Turečková, K., Nevima, J., Škrabal, J., & Martinát, S. (2018). Uncovering patterns of location of brownfields to facilitate their regeneration: Some remarks from the Czech Republic. Sustainability, 10(6), 224–234. doi: 10.3390/su10061984
  73. Vaqué, L. G. (2017). Possible Unfair Practices in the Marketing of Differentiated Food Products in the Single Market. The Concept of the „Legitimate Expectations“ of Consumers. European Food and Feed Law Review, 12(6), 482–490.
  74. Wagner, J. (2017). Status Quo and Future Development of Sustainability Reporting in Central and Eastern Europe. Journal of East European Management Studies, 22(2), 221–243. doi: 10.5771/0949-6181-2017-2-221
  75. Wagner, J., Petera, P., Krehnacova, A., & Paksiova,, R. (2018). Content Analysis of Information on Sustainability in Annual Reports of the Largest Czech and Slovak Companies. In Vision 2020: sustainable economic development and application of innovation management from regional expansion to global growth: proceedings of the 32th International Business Information Management Association Conference (pp. 5286–5291). Seville, Spain: IBIMA.
  76. Wipulanusat, W., Panuwatwanich, K., Stewart, R. A., & Sunkpho, J. (2019). Drivers and barriers to innovation in the Australian public service: a qualitative thematic analysis. Engineering Management in Production and Services, 11(1), 7–22. doi: 10.2478/emj-2019-0001
  77. Wood, D. (1991). Corporate Social Performance Revisited. The Academy of Management Review, 16(4), 691–718. doi: 10.2307/258977
  78. Zatrochová, M. (2015). Utilization of the company strategies and their influence on the labour motivation. In Significance of human resources and strategy in organization improvement: monography. 1st ed. (pp. 37–48). Zagreb, Croatia: Croatian Quality Managers Society.
  79. Zhang, D., Morse S., & Kambhampati, U. (2018). Sustainable development and Corporate Social Responsibility. New York, United States: Routledge.
  80. Zimmermannová, J., Pawliczek, A., & Čermák, P. (2019). Public Support of Solar Electricity and its Impact on Households – Prosumers. Journal of Management, 52(1), 4–19. doi: 10.2478/orga-2018-0001
DOI: https://doi.org/10.2478/emj-2019-0022 | Journal eISSN: 2543-912X | Journal ISSN: 2543-6597
Language: English
Page range: 71 - 85
Submitted on: May 1, 2019
|
Accepted on: Sep 15, 2019
|
Published on: Nov 19, 2019
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year

© 2019 Renáta Pakšiová, Kornélia Lovciová, published by Bialystok University of Technology
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.