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Non-financial reporting as a current challenge of marketing communication
(Univerzita sv. Cyrila a Metoda v Trnave, 2025) Hroncová Vicianová, Jana; Beresecká, Janka; Gundová, Petra; Hronec, Štefan
The increasing number of annual reports on sustainability in business is currently caused by the increasing control of the social and environmental behavior of companies by interested groups, but also by the growing tendency of legislative obligations in this area. For this reason, the reports in question become an important tool for building a positive corporate image and good relations with the public. The presented article analyzes annual reports declaring corporate social responsibility, taking into account the specifics of environmental, social and management criteria, and assesses current trends in non-financial reporting in the context of marketing communication. Communication through annual reports and the selection of information also entails the risk of “greenwashing”, which can negatively influence public opinion. For this reason, not only investors, but also other interested groups require high-quality and transparent disclosure of information not only about financial performance, but also about the social and environmental impact of business.