Analýza výkazů o udržitelnosti před a po implementaci ESRS na příkladu podniku ze zpracovatelského odvětví

This bachelor’s thesis examines changes in the quality and structure of sustainability reports before and after the implementation of the European Sustainability Reporting Standards (ESRS). The aim of the thesis is to compare Pandora’s sustainability reports for 2023 and 2025. The theoretical part explains sustainability reporting, the principle of double materiality, the CSRD, and the ESRS. The methodological part describes qualitative comparative document analysis, content analysis, and an evaluation framework developed for the purposes of this thesis based on a 0–4 scoring scale. The practical part analyses and compares the sustainability reports of Pandora A/S. The results showed that the 2025 report demonstrates a higher degree of structure and standardisation compared with the 2023 report. The most significant changes were identified particularly in the areas of governance, the double materiality process, and the disclosure of impacts, risks, and opportunities.