Ekonomický časopis - Obsahy ročníkov

This study examines the causal relationships between ESG (Environmental, Social, and Governance) compliance, R&D expenditures, and financial performance in the technology and food sectors in the US. A panel dataset from 2012 – 2021 from the Thomson Reuters database was analysed for 12 food and 18 technology companies. The findings show that there are different causal relationships between sectors. While R&D investments in the technology sector positively affect firm performance by increasing ESG compliance, firm performance in the food sector directs ESG compliance, encouraging R&D investments. The study emphasizes that sectoral differences should be considered in sustainability and R&D strategies and guides policymakers and managers to develop approaches appropriate to the dynamics of the sector.

Extended Producer Responsibility (EPR) is a public policy that holds producers accountable for the post-consumer stage of their products. In Slovakia, producers are required to register in the national producer registry and pay the corresponding fees. However, a significant number of producers – particularly those dealing with packaging and non-packaging products – fail to comply, effectively becoming free riders. To compare the effectiveness of electronic versus paper-based communication, we sent registration and payment reminders to over 3,000 firms. Among companies established in the previous year, there was no significant difference in registration rates between the two types of communication. However, for longer-established firms, paper-based reminders proved more effective when the message consisted only of a general reminder. This difference disappeared when the reminder included a threat of penalty, suggesting that electronic and paper-based messages were equally effective in that context.

This study examines the presence of gender bias in performance evaluations, with a particular focus on whether assessments differ based on the gender of the actors. Using the sample of Czech economics-oriented university students, the research investigates whether gender influences students’ assessments of seminar paper presentations. A binary logistic regression model is employed to analyze the relationship between evaluator and student gender and the likelihood of receiving the highest grade. The results indicate that female evaluators are generally stricter than male, significantly reducing the probability of a high assessment. However, there is no evidence that male students receive more favorable evaluations than their female counterparts, nor that individuals favor those of the same gender.

Sustainability in business is a construct that has received much attention from scholars in the last few years. The inclusion of sustainability in a company’s strategy and operations is becoming almost imperative due to various internal and external pressures. Much less, however, is known about the pathways of companies and the implementation of sustainable principles into their daily business. The study is based on the review of existing concepts and models. This paper offers a conceptual pathway model that extends the existing models for different stages with a gradual environmental impact and profitability that companies can follow. Notably, it has been argued that sustainability can have both a social and environmental impact and a positive impact on companies’ competitiveness and profitability. However, developing and integrating sustainable practices in a company can be challenging, and its implementation is risky. Sustainability is also not a leap, but it must be done gradually. Companies must plan their sustainability strategy properly, engage the stakeholders, assess and monitor their impact and develop transparent communication. The article notes the social interactions needed to advance and achieve sustainable business supply chains. The added value of the study is a five-stage gradual model, helping companies to realise the important steps towards making their business more sustainable.