Analýza a srovnání zpráv o udržitelnosti na příkladu konkrétních organizaci z bankovního sektoru

This bachelor’s thesis deals with the topic of sustainability reporting in the banking sector. The aim of the thesis is to analyze the sustainability report of a selected bank and compare it with the reports of other banks. The thesis primarily focuses on banks’ motivation for reporting sustainability information and on the topics that banks regard as material. The theoretical section presents theories explaining business' motivation for reporting and the main groups of sustainability reporting standards. The practical part concentrates on identifying material topics for the banking sector and evaluating the level of detail with which these topics are reported by individual institutions. The findings are subsequently supplemented by an interview with an internal bank employee responsible for the preparation of the sustainability report. The results highlight informational and formal shortcomings in the reports and emphasize the need for the implementation of sector-specific standards.