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Small and medium sized companies (SMEs) play a vital role in the securing and building a sustainable and responsible business environment of a particular region. SMEs approach to the surroundings may be based on completely different activities than large enterprises apply. The paper aims to evaluate the possibilities of implementation of social responsible activities in a selected Czech SME. In an effort to increase the continued low level of ethical character of the Czech business environment, it is SMEs that can...

Recent years have shown the increased importance in Corporate social responsibility (CSR) reporting, especially among large multinational corporations. The European Di-rective 2014/95/EU requires that so-called ‘large public-interest entities’ – companies with more than 500 employees – start reporting on their non-financial indicators. How-ever there is a ‘significant flexibility’ in the disclosure of non-financial information, since no agreed-upon guidelines on CSR reporting exist. As companies are free to report...