Environmentální reporting banky podle regulatorních požadavků Evropské unie

This bachelor thesis assesses the extent to which the environmental reporting of Česká spořitelna complies with selected European Union regulatory requirements, namely disclosures under Article 8 of the Taxonomy Regulation and ESG risk disclosures under Pillar 3. The method combines a qualitative content analysis of publicly available documents with a gap analysis. Twelve individual disclosure obligations are scored on an ordinal 0–3 scale for the reporting years 2023 and 2024, while consistently distinguishing between the reporting perimeters of Česká spořitelna and its parent Erste Group. For 2024 the evaluated reporting chain reaches 35 out of 36 points, with no obligation left entirely unfulfilled. The identified gaps follow mostly from the group reporting perimeter and from the phased application of the regulation, not from failures of the bank. Only two of the evaluated items represent an actual disclosure gap. The thesis further shows that meeting the prescribed format does not automatically create informational value for the market.