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Master´s Thesis Evaluation by the Supervisor

Title of the Master´s Thesis:

Factors Influencing CSR Disclosures of Large Czech Companies Author of the Master´s Thesis:

Bc. Ivan Balogh

Goals of the Master´s Thesis:

Define a CSR disclosure index and perform the scoring of 100 largest Czech companies.

Evaluation:

Criteria Description Max.

points

Points

Content 70%

Output Quality The thesis is very well written and may help both academics as well as business practitioners better understand the nature and need of CSR disclosures. For better understanding of the overall thesis outcomes, it would be nice to have a summarizing table with all the hypotheses and the results of their verifications.

20 20

Goals However, the goal itself is not explicitly stated, it is evident from the thesis and specifically from defined hypotheses what it is. Nevertheless, it would be

obviously nice to have it clearly pronounced at the beginning of the thesis. 10 9 Methodology: It is very well done. I would only like to see bit better description of the

scoring model (see also the question below), description of the evaluation of CSR disclaimers and the content analysis.

It would be also good to have bit better described sample. I miss industry distribution of analysed companies. It would be useful specifically due to analysed industry effects on CSR disclosures. It would also help to understand which companies are operating in CSR sensitive industries.

20 18

Theory/

Conceptualization:

The author provides a very comprehensive literature overview in given topic.

It is only pity that some concepts and theories well described in the beginning of the thesis are not strongly reflected further in the thesis. It refers specifically to CSR theories.

20 19

Formal requirements 15% Structure: The thesis is a consistent, well-organised logical whole.

3 3

Terminology: It meets the expectations.

4 4

Formalities: Formal layout, requirements, extent, abstract meet expectations.

4 4

Citing: Well done.

4 4

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Delivery 15 %

Presentation document:

Is the presentation itself structured in a clear way? Is it appealing and easy to

follow? Does it convey the message efficiently? 5

Presentation skills:

Are you conveying the message efficiently and timely? Do you use

appropriate words, speed, tone of voice, gestures, movement etc. to express

your thoughts in a clear manner? 5

Argumentation: Are you able to readily and briskly react to questions or comments? Are you able to explain unclear parts and connect comments to relevant places in your presentation or parts of particular analyses? How well are you able to defend to your ideas and recommendations?

5

100 0

Other comments:

I consider this thesis as above average in terms of quality. All the above mentioned comments are only of a minor nature and should be understood rather as suggestions for further improvement rather than drawbacks.

Questions or comments to be discussed during the thesis defence:

In case of developed CSR disclosure index, I would like to understand whether the difference between 0 and 1 is the same as between 2 and 3? In other words could we use it as a “quantitative variable” or only an “ordinal variable”? In case of ordinal variable someone may challenge the regression model used by the author.