Legal security is understood as the protection of vital goods and human interests by means of universally binding normative acts, which should be legible and understandable for their addressees, because the beneficiary of legal security is man. Due to the complexity of this concept, legal security can be considered from different perspectives in both formal and institutional terms, which has also been considered in this article.
This article is a continuation of the historical overview of corporate social responsibility (CSR), took place in the 20th century. The main definitions, principles, actions were explained with the purpose of research the influence if the kinds of responsibilities as legal, ethical, philanthropic on the sustainable development of the enterprise. The consequent CSR concepts observations are presented, namely Social Responsibility of Business Man, Stakeholder Approach, Three dimensional model, Three-dimensional model of principles, policies and processes, Institutional framework and extended corporate actions, Three-domains approach, Contemporary concept. The new XXI centuries SCR concepts were discovered and their theories fixed. Novel insights into contemporary meaning of SCR are being suggested.
This article present a historical background of Corporate Social Responsibility (CSR) evolution since 1950s to the contemporary concept which represents CSR as a process to integrate social, environmental, ethical, human rights and consumer concerns into business operations and core strategy in close corporation with multi-stakeholders of enterprise. As we enlarged the scope of our research we found an extensive panorama of theories about corporate social responsibility, an abundance of approaches, and diverse descriptions of the models. Corporate social responsibility can be called corporate conscience, corporate citizenship, social performance, or sustainable responsible business. The first part of this research paper offers a historical overview of CSR, to facilitate the account from a thematic point of view which switching-over to the CSR evolution into different concepts.
Achievement of high quality of accounting information in financial statements requires thorough adherence to generally accepted accounting principles. In connection with deferred tax, this concerns especially the prudence principle and the going concern principle. The deferred tax also has an impact on fiscal sustainability in any given country. The aim of this contribution is to evaluate how information about deferred tax is reported by small and medium sized enterprises in Czech Republic and evaluate quality of such reporting. The research was conducted in the form of a questionnaire survey concerning recognition of deferred tax among accounting units which prepare their financial statements according to IFRS or according to Czech accounting standards. The entities that stated in the questionnaire that they recognize deferred tax were further analysed in more detail. The survey revealed that the standard does not take into consideration that small and medium-sized enterprises would not have to account for deferred tax. The research clearly showed the unwillingness of accounting entities to recognize deferred tax voluntarily.
Security and sustainability conception analysis is being provided in the paper. The conceptions of security and sustainability have been selected due to their significance for contemporary globalized world’s issues. Initially, the perceptions encompassing even ancient times are being elaborated. Onward, with an intention to get a more sophisticated view of above mentioned expressions, relevant scientific literature has been critically reviewed accentuating to the dimensions of those two phenomena. The following common dimensions could be proposed: social, economic, environmental. The implication could be stated - security conception provides not only those three dimensions some other important dimensions could be distinguished as well. One more important finding composes the perception of dimensions interactions to analyzed conceptions. Some important implications are being provided in the paper, which elevate the significance of security to sustainability for today’s globalized society - security can be proposed as expression with ponderable value, while sustainability gains this power only with “sustainable development” phenomenon.