Zeszyty Teoretyczne Rachunkowosci | 2026
Authors: Pakšiová R.; Macgregor Pelikánová R.; Hornická R.
DOI: 10.5604/01.3001.0055.6635
Journal: Zeszyty Teoretyczne Rachunkowosci
Year: 2026
Publisher: Scientific Council of the Accountants Association in Poland
Document Type: Article
Open Access: All Open Access; Gold Open Access
Cited by: 0
Purpose: The study aims to: (1) identify and analyze the framework for non-financial reporting, particularly regarding anti-corruption information, in Czechia and Slovakia, (2) examine its application by the largest Czech and Slovak companies, and (3) identify the characteristics of compliant and non-compliant companies. Methodology/approach: First, based on the academic and policy background provided via literature and contextual analysis, data about the EU, Czech, and Slovak legislative frameworks are extracted, teleologically interpreted, and critically juxtaposed. Second, a two-stage longitudinal dual-jurisdiction content analysis is performed by examining the reports of the 20 top companies by revenue and assessing their compliance with the anti-corruption reporting duty for 2017 and 2022. Thirdly, a logical and snowballing examination of the characteristics of compliant companies is conducted to holistically reveal shared features. Findings: Although the EU law requiring the reporting of anti-corruption information by large companies is fully transposed into Czech and Slovak law, its primary targets – Czech and Slovak companies with the highest revenues – generally do not comply with it. None-theless, compliance is better in the Czech jurisdiction, improves with time – in particular after the implementation of the CSRD – and raises questions regarding motivations. Research limitations/implications: The research sample includes only the reports of the 20 largest Czech and Slovak companies in terms of revenue in 2017 and 2022. Such a pilot content analysis should be expanded to include more jurisdictions in the EU, more accounting periods, and more companies. Originality/value: This is a pioneering endeavor to deepen the understanding of non-finan-cial reporting duty and its compliance in Czechia and Slovakia. © 2026 Stowarzyszenie Księgowych w Polsce.
anti-corruption; ESG reporting; non-financial information; sustainability