03282ntm a22005177i 4500 000699445 CZ-PrVSE 20230610093205.0 m d cr n|||||||||| 230610s2023 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Xu, Fahua ISIS:158037 dis Faktory ovlivňující výkonnosti podniků v environmentální části ESG v České republice eng Factors that affect corporate performance on the Environmental part of ESG in the Czech Republic / Fahua Xu 2023 ?? stran : digital, PDF soubor Vedoucí práce: Ladislav Tyll Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta podnikohospodářská, 2023 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2023 This master’s thesis aims to investigate the factors that affect corporate environmental performance disclosure in the Czech Republic. For this purpose, the research is constituted of hypotheses, data collection, model selection and data analysis. Hypotheses are established based on the reviewed literature. The sampled dataset contains 200 Czech companies that meet at least two of the requirements for large companies by Corporate Sustainability Reporting Directive. Tobit model is employed for the purpose of data analysis as it is a valuable tool in estimating linear relationships between variables where dependent variable is either censored or truncated. The data analysis then reveals that, being listed on a stock exchange, media coverage, assurance provided Big4, and operation in foreign markets have significant positive impacts on environmental disclosure. Profitability is negatively related with the environmental disclosure. Contrary to prior researches, no statistically significant relationship was observed between environmental disclosure and both variables of sensitive industry and company size. Finally, explanation based on the reviewed literature, limitation and further research recommendation are provided. Způsob přístupu: Internet international management [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas Environmental disclosure Non-financial disclosures ESG Environmental disclosure factors Tobit model Tyll, Ladislav xx0115948 ths Balogh, Ivan ISIS:119438 opn Vysoká škola ekonomická v Praze. Podnikohospodářská fakulta kn20010709402 dgg https://insis.vse.cz/zp/82966/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/82966 Hlavní práce https://insis.vse.cz/zp/82966/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/82966/posudek/oponent/76668 Oponentura https://insis.vse.cz/zp/82966/podrobnosti dc:identifier NEPOSILAT VSKP vse82966 230609 82966