Účetnictví klimatických změn v leteckém průmyslu

This thesis addresses accounting for climate change in the context of the aviation industry, one of the most challenging sectors in terms of decarbonization. The main objective is to analyse current methods of measuring, reporting, and valuing greenhouse gas emissions and to assess their impact on the financial and non-financial reporting of airlines. The theoretical part summarises key concepts of climate accounting, the principal methodological standards and the current regulatory frameworks, together with their sector-specific application in aviation. The empirical part analyses selected airlines and compares the transparency and accuracy of their climate accounting. The results suggest that although the quality of disclosed data has improved, significant gaps remain in the harmonization of methodologies, which hinders inter-entity comparability. The thesis concludes with recommendations for standardising procedures that would lead to more effective climate risk management and strengthen investors’ confidence.