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Determinants of Web-Based CSR Disclosure in the Retail Sector of the Czech Republic
Název práce v češtině: Které typy retailových firem v ČR provádějí a na webu reportují CSR aktivity?
Název v anglickém jazyce: Determinants of Web-Based CSR Disclosure in the Retail Sector of the Czech Republic
Akademický rok vypsání: 2016/2017
Typ práce: bakalářská práce
Jazyk práce: angličtina
Ústav: Institut ekonomických studií (23-IES)
Vedoucí / školitel: doc. PhDr. Martin Gregor, Ph.D.
Řešitel: skrytý - zadáno vedoucím/školitelem
Datum přihlášení: 09.06.2017
Datum zadání: 09.06.2017
Datum a čas obhajoby: 10.09.2018 09:00
Místo konání obhajoby: Opletalova - Opletalova 26, O206, Opletalova - místn. č. 206
Datum odevzdání elektronické podoby:31.07.2018
Datum proběhlé obhajoby: 10.09.2018
Oponenti: Mgr. Nikol Poláková
 
 
 
Kontrola URKUND:
Zásady pro vypracování
Research Question and Motivation:

What are the determinants of web-based CSR disclosure for retailing firms in the Czech Republic? Corporate social responsibility is an alluring, consequential aspect of business. Companies may desire to improve their stakeholder relations and undertake CSR projects. A specifically interesting industry for investigation might be the retail trade sector. Customers are a crucial stakeholder group for retailing firms. Retailers, hence, face incentives to report publicly their CSR undertakings, in order to build stakeholder relationships with potential customers. Moreover, since the determinants of CSR effort disclosure in the Czech Republic have been only sparsely analyzed, it might be an interesting topic to examine.

Contribution:

To the best of our knowledge, a similar approach using regression models to study the determinants of corporate social responsibility effort disclosure within the retail market of the Czech Republic was not yet conducted. Our findings, hence, will contribute to the sparse literature dealing with this topic.
Seznam odborné literatury
de Bettignies, J.-E., & Robinson, D. T. (2015). When is social responsibility socially desirable? (Working Paper No. 21364). National Bureau of Economic Research.
Deng, X., Kang, J.-K., & Low, B. S. (2013). Corporate social responsibility and stakeholder value maximization: Evidence from mergers. Journal of Financial Economics, 110 (1), 87-109.
Gamerschlag, R., Moller, K., Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5, 233-262.
Ferrell, A., Liang, H., & Renneboog, L. (2016). Socially responsible firms. Journal of Financial Economics, 122 (3), 585-606.
Magill, M., Quinzii, M., & Rochet, J. C. (2015). A theory of the stakeholder corporation. Econometrica, 83 (5), 1685-1725.
Předběžná náplň práce
Methodology:

A random sample of 220 firms is created. Financial, sub-sector, legal as well as organizational variables are included in the analysis. The linear probability model, probit and logit are estimated. Tests for multicollinearity as well as evaluation measures, including the R2 and adjusted R2 for the linear probability model and information criteria, McFadden's R2 as well as log likelihoods for the logistic and probit models are considered. Model accuracies are also reported. The significance and relationship of the explanatory variables with the probability of CSR effort disclosure is then examined.

Outline:

1. Introduction
2. Theories of CSR
3. Literature Review
4. Data Set
5. Methodology
6. Results
7. Conclusion
Předběžná náplň práce v anglickém jazyce
Methodology:

A random sample of 220 firms is created. Financial, sub-sector, legal as well as organizational variables are included in the analysis. The linear probability model, probit and logit are estimated. Tests for multicollinearity as well as evaluation measures, including the R2 and adjusted R2 for the linear probability model and information criteria, McFadden's R2 as well as log likelihoods for the logistic and probit models are considered. Model accuracies are also reported. The significance and relationship of the explanatory variables with the probability of CSR effort disclosure is then examined.

Outline:

1. Introduction
2. Theories of CSR
3. Literature Review
4. Data Set
5. Methodology
6. Results
7. Conclusion
 
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