Determinants of Web-Based CSR Disclosure in the Retail Sector of the Czech Republic
| Thesis title in Czech: | Které typy retailových firem v ČR provádějí a na webu reportují CSR aktivity? |
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| Thesis title in English: | Determinants of Web-Based CSR Disclosure in the Retail Sector of the Czech Republic |
| Academic year of topic announcement: | 2016/2017 |
| Thesis type: | Bachelor's thesis |
| Thesis language: | angličtina |
| Department: | Institute of Economic Studies (23-IES) |
| Supervisor: | doc. PhDr. Martin Gregor, Ph.D. |
| Author: | hidden - assigned by the advisor |
| Date of registration: | 09.06.2017 |
| Date of assignment: | 09.06.2017 |
| Date and time of defence: | 10.09.2018 09:00 |
| Venue of defence: | Opletalova - Opletalova 26, O206, Opletalova - místn. č. 206 |
| Date of electronic submission: | 31.07.2018 |
| Date of proceeded defence: | 10.09.2018 |
| Opponents: | Mgr. Nikol Poláková |
| URKUND check: | |
| Guidelines |
| 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. |
| References |
| 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. |
| Preliminary scope of work |
| 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 |
| Preliminary scope of work in English |
| 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 |