As stakeholders' pressure on corporates for disclosing their corporate social responsibility operations grows, it is crucial to understand how efficient corporate disclosure systems are in bridging the gap between corporate social responsibility reports and their actual practice. Meanwhile, research on corporate social responsibility is still not aligned with the recent data-driven strategies, and little public data are available. This paper aims to describe CSRCZ, a newly created dataset based on disclosure reports from the websites of 1000 companies that operate in Czech Republic. Each company was analyzed based on three main parameters: company size, company industry, and company initiatives. We describe the content of the dataset as well as its potential use for future research. We believe that CSRCZ has implications for further research, since it is the first publicly available dataset of its kind.
翻译:随着利益攸关方对公司披露其公司社会责任业务的压力增加,了解公司披露制度在弥合公司社会责任报告与实际做法之间的差距方面的效率如何至关重要。与此同时,关于公司社会责任的研究仍然与最近的数据驱动战略不一致,而且几乎没有公共数据。本文件旨在描述根据在捷克共和国经营的1 000家公司网站的披露报告而新建的CSRCZ数据集。根据公司规模、公司行业和公司举措这三个主要参数对每家公司进行了分析。我们描述了数据集的内容及其在未来研究中的潜在用途。我们认为,CSRCZ对进一步研究具有影响,因为它是首次公开提供的这类数据集。