VSTE
Littera Scripta

ISSN (online): 1805-9112

Research ArticleOpen access

A bibliometric analysis of the issue of CSR activities and their non-financial reporting from the perspective of different generations of employees

Renata Skýpalová1, Maria Forlicz2, Martin Šikýř3, Renata Nováková1

  1. AMBIS University, Department of Economics and Management
  2. Wroclaw University of Economics and Business, Faculty of Management
  3. University of New York in Prague, School of Business

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.

Keywords:Corporate social responsibilitynon-financial reportingemployee generationbibliometric analysisscientific research

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