The Master´s thesis deals with the social responsibility of organization with focus on small and medium-sized enterprises. The aim of this thesis is to analyze the level and attitude of corporate social responsibility in these enterprises. The theoretical part is to introduce concept of tripple-bottom-line, history, current trends and advantages and disadvantages of CSR. This part of thesis also includes implementation and measurement of CSR activities with subsequent reporting and information support. The practical part deals with the research of the social responsibility in small and medium-sized enterprises in Czech Republic. In the conclusion of the practical part are summarized recommendations and proposals for SME.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-05-23T18:14:58Z No. of bitstreams: 2 CATARINA DE OLIVEIRA CANO.pdf: 298081 bytes, checksum: 95d335f591fe7e4831eef6f1191a5d09 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-05-23T18:14:58Z (GMT). No. of bitstreams: 2 CATARINA DE OLIVEIRA CANO.pdf: 298081 bytes, checksum: 95d335f591fe7e4831eef6f1191a5d09 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-29 / The subject of this survey is to verify whether the positive and negative news in regards of sustainability, released by Valor Economico vehicle of communication in the period of January 1st, 2010 to June 30th, 2016, had greater negative or positive impact to the companies pertaining to the ?????ndice de Sustentabilidade Empresarial (ISE)???, Business Sustaining Rate, or not belonging to the ?????ndice de Sustentabilidade (N??o ISE)??? sustaining rate (non ISE).In total, 66 companies were analyzed, taking as a basis the market model. Afterwards, the average of accumulated abnormal returns were tested to verify if it is significantly different to zero. The focal point was the event date (0,0) and, from this date on, it was evaluated the windows (-22,0), (-15,0), (-10,0),(-5,0), (-4,0), (-3,0), (-2,0), (-1,0), (0,0), (0,+1), (0,+2), (0,+3), (0,+4), (0,+5), (0,+10), (0,+15) and (0,+22). Supposing the connection between the companies members to ISE, a more expressive impact due to the own guidelines and requirements to the rate???s insertion, an event survey was made aiming to verify the presence of statistically significant abnormal returns around and in the news??? announcement date. The results of the analysis indicate the existence of an expressive negative abnormal return before the event, and non-significant abnormal return after the event and absence of abnormal returns around the event, proposing effect previous to the dated of announcement, which suggests privileged or considered information. / O objetivo do presente estudo, ?? verificar se not??cias p??blicas, positivas e negativas relacionadas ao tema sustentabilidade, divulgadas por meio de an??ncios, no per??odo de 01.01.2010 a 30.06.2016 no ve??culo de comunica????o Jornal Valor Econ??mico, apresentaram mais impacto negativo ou positivo para empresas pertencentes ao ??ndice de Sustentabilidade Empresarial (ISE) ou n??o componentes ao ??ndice de Sustentabilidade (N??o ISE). No total, 66 empresas foram analisadas, tomando como base o modelo de mercado (market model). Posteriormente, a m??dia dos retornos anormais acumulados foi testada para verificar se ?? significativamente diferente de zero. O ponto central foi o pr??prio dia do evento (0,0) e, a partir desta data, avaliou-se as janelas (-22,0), (-15,0), (-10,0),(-5,0), (-4,0), (-3,0), (-2,0), (-1,0), (0,0), (0,+1), (0,+2), (0,+3), (0,+4), (0,+5), (0,+10), (0,+15) e (0,+22). Tendo como pressuposto a liga????o existente entre empresas componentes ao ISE, um impacto mais expressivo pelas pr??prias diretrizes e requisitos para inser????o ao ??ndice, foi realizado um estudo de evento com o intuito de verificar a exist??ncia de retornos anormais estatisticamente significantes em torno e na data do an??ncio da not??cia. Os resultados da an??lise indicam a exist??ncia de um retorno anormal significativamente negativo antes do evento, um retorno anormal n??o significativo ap??s o evento e a aus??ncia de retornos anormais significativos em torno do evento, sugerindo um efeito anterior a data do an??ncio, o que pressup??e informa????o privilegiada ou cogitada.