03180ntm a22005297i 4500 000715070 CZ-PrVSE 20240615111821.0 m d cr n|||||||||| 240615s2024 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Van Dalen, Levi ISIS:172222 dis It's not easy being green : How chief sustainability officers and their competence affects sustainability reporting eng It's not easy being green : How chief sustainability officers and their competence affects sustainability reporting Levi Van Dalen 2024 ?? stran : digital, PDF soubor Vedoucí práce: Ladislav Tyll Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta podnikohospodářská, 2024 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2024 This study examines the influence of the Chief Sustainability Officer (CSO) on the extent and quality of sustainability reporting within firms. The quantity of reporting was assessed using a disclosure score that measures the volume of reported data, while the quality was evaluated based on external assurance practices and adherence to Global Reporting Initiative (GRI) standards. This research specifically analysed the impact of the presence of a CSO, the role association with the CEO or CFO, and their competence in sustainability on these reporting metrics. The findings reveal a consistently positive association between CSOs and the adoption of GRI standards. However, the effects on reporting volume and assurance practices showed mixed results, suggesting the presence of CSOs assigned for symbolic reasons. These outcomes underscore the complexity of reasoning behind appointment of CSOs and highlight the need for further research and definition of the ‘symbolic CSO’. Způsob přístupu: Internet management [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas Sustainability reporting Chief Sustainability Officer Upper echelons theory Stakeholder theory Sustainability competence Tyll, Ladislav xx0115948 ths Bruder Badie, Natálie ISIS:94125 opn Vysoká škola ekonomická v Praze. Podnikohospodářská fakulta kn20010709402 dgg https://insis.vse.cz/zp/86645/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/86645 Hlavní práce https://insis.vse.cz/zp/86645/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/86645/posudek/oponent/81561 Oponentura https://insis.vse.cz/zp/86645/priloha/29013 Přiloha k práci https://insis.vse.cz/zp/86645/podrobnosti dc:identifier NEPOSILAT VSKP vse86645 240611 86645