In this qualitative study, we provide insight to the influence of COVID-19 pandemic on the digital transformation process and strategic management in SMEs in the Czech Republic. Digital transformation is perceived as a driver of growth and competitiveness, defined by new technologies and...

In 2020, the COVID-19 pandemic disturbed the world's Agri-businesses. Several economies are attempting to demonstrate attempts to maintain agribusiness, the agriculture industry, and marketplaces, but distribution networks, access to markets, and affordable farm goods are still vulnerable. The...

Sustainability Reporting Guidelines published by the organization Global Reporting Initiative are gaining on importance and we were investigating whether this trend is also reflected in academic literature and if so, how. We conducted bibliometric analysis based on the Web of Science database to...

The paper concerns models of profit and loss measurement in accordance with various approaches to revenue definition and recognition. First part defines different models as a result of a theoretical experiment, regardless postulates and axioms applied in any economic disciplines. It aims to show...

Purpose The purpose of the paper is to investigate voluntary human resources disclosure (hereinafter referred to as “HR disclosure”) by the largest companies domiciled in Czechia. The key research questions are: What is the quantity of disclosure on various topics related to HR? Is there a...

Sustainability Reporting Guidelines published by the organization Global Reporting Initiative are gaining on importance and we were investigating whether this trend is also reflected in academic literature and if so, how. We conducted bibliometric analysis based on the Web of Science database to...