Abstract: Companies in various industries should be focused both on making a profit and on responsible behavior towards the environment in which they run their business. This means taking into account both the economic as well as environmental and social aspects of their business activities. From January 1, 2024, the obligation of non-financial reporting of CSR activities based on the Corporate Sustainability Reporting Directive (CSRD) will apply to designated companies within the European Union. In this context, it seems interesting to consider how important CSR activities and their non-financial reporting are for different generations of employees, namely members of upcoming generations Y and Z. The article aims to assess the current state of scientific research on the issue of CSR activities and their non-financial reporting from the perspective of different generations of employees. Achieving this aim is based on bibliometric analysis of scientific publications in the Web of Science database. The results revealed a bibliometric gap in scientific research on the perspectives of different generations of employees related to CSR activities and their non-financial reporting.
Authors: Renata Skýpalová, Maria Forlicz, Martin Šikýř, Renata Nováková
Keywords: Corporate social responsibility, non-financial reporting, employee generation, bibliometric analysis, scientific research