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Reporting on corporate social responsibility (CSR) has broadened widely within the last decade. A great deal of research on sustainability reporting (SR) has focused on American and Western Europe companies. Only fragmentary studies exist that compare reporting patterns of CEE countries. There is substantial room for investigating how and to what extend companies in CEE disclose sustainability information. This study examined the reporting behaviour of the 50 largest companies in nine CEE countries and two WE countries in order to investigate the practice and divergence of sustainability reporting in CEE countries.

ABSTRAKTCílem předkládaného příspěvku je hodnotícím způsobem charakterizovat základní požadavky IAS 2 -Zásoby na vymezení, oceňování a vykazování té části zásob, která je předmětem jeho řešení, srovnat je s obdobnými požadavky české legislativy a národních účetních standardů a dát náměty jednak na úpravu účetní legislativy do budoucna, jednak na řešení některých otázek, přesahujících rámec legislativního řešení, v rámci národních účetních standardů, popř. jejich interpretací.Článek dochází k závěru, že IAS 2 -Zásoby je v řadě rysů respektován a aplikován i v naší účetní legislativě. V některých částech však inspiruje k jejímu zpřesnění, a to jak v oblasti pojmové, tak i obsahové a metodické. Příspěvek v této souvislosti navrhuje celkem sedm změn ve vymezení a oceňování zásob, které by měly být do české účetní legislativy, standardů nebo jejich interpretací zapracovány.Klíčová slova: Zásoby; Vymezení zásob; Oceňování zásob; Vykazování informací o zásobách. International Accounting Standard 2 -Inventories and Czech Accounting Legislation ABSTRACTThe aim of the submitted article is to describe on the basis of evaluation basis principle requirements of IAS 2 -Inventories for definition, valuation a disclosure of this part of inventories which is the subject of its solution, to compare them with the analogical requirements of the Czech accounting legislation and national accounting standards and submit suggestions for the update of the Czech accounting legislation and standards for a future.The article concludes that IAS 2 -Inventories is in many regards respected and applied also in the Czech accounting legislation. The standard, however, brings some inspirations to its precision -especially in the substance, terminology and methodology. In this regard, the paper suggest seven changes in definition and valuation of inventories which should be incorporated into the Czech accounting legislation, into the Czech standards or their interpretations.

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IntroductionIt is apparent that one of the problem areas which has changed in its qualitative substance is the how companies are managed, including the instruments and methods used. Although it is not easy to generalise the most important general tendencies which are characteristic for this development, in our opinion they are the following:  approaching company management as a system which connects organization, planning, control, decision making, motivation and information functions;  developing it on a multi-dimensional view of the entrepreneurial process leads to an ever stronger integration of all the relevant aspects of its management: not only of strategic but also tactical and operational perspectives, product, responsibility, activity based, customer and territorially oriented sections also and its financial and non-financial sides; and  the interdependence of each of the above sections then influenced by the emphasis placed on the need for an interdisciplinary view of the managed entity. Also changes in the business environment and global crisis (leading to the recognition of how important for the companies' success the quality of their financial management is) manifests itself in the growing pressure for competence of professional accountants. All these changes have the impact on the work of controllers and managerial accountants. This pressure is apparent in many regards. It is demonstrated especially by:  newly formulated requirements of companies which are generalized in textbooks and other outcomes from academia in which the ability and necessity of qualitative changes in the work of these experts have been stressed;  the reactions of universities and economically oriented professional bodies which feel the necessity to implement these requirements into business schools' and uni- The article has been developed as one of the outcomes of the IGA project no. F1/4/2012 The impact of business environment changes on the professional competence of company controllers and in the frame of institutional support of science, no. VŠE IP100040. versity curricula and into the initial certification systems of professional competence development. confirms the significant role of quality financial management in the changing environment which is influenced by the following tendencies: the inter-disciplinary nature of company management, emphasizing its strategic perspective, its multidimensionality, and the integration of all substantial aspects of purposive business management including inter-relationships (but also divergence) between the user and processing areas of quality information systems (Simons, 2004;Parker, 2002;Merchant, 2003). This situation has a significant impact not only on the substance of the company management control system, including its information support (Carruth, 2004), but also on the professional education, skills, experience and ethical values and attitudes of financial managers.In this regard, some authors devote special attention to controllers or managerial accountants. For examp...