Úloha interního auditu při zabezpečovaní kvality ESG reportingu v bankách

This diploma thesis examines the role of internal audit in ensuring the quality of ESG reporting in the banking sector. The aim of the thesis is to analyse how internal audit can contribute to the reliability of non-financial information, the setting of control mechanisms, and the management of ESG risks. The theoretical part defines internal audit, its position in banks, the basic principles of ESG, and the regulatory framework in the area of sustainability. The practical part is based on an analysis of responses from the ESG department and internal audit of a selected bank, as well as on an analysis of sustainability reports of Czech banks. The results show that the main challenge of ESG reporting is the low availability and quality of data, particularly data obtained from clients and data on financed emissions. The thesis confirms the importance of internal audit in the independent assessment of data, processes, methodologies, and controls on which ESG reporting is based.