Udržitelné finance a ESG reporting

This master's thesis analyzes the transformation of non-financial reporting in the Czech banking sector in the context of the transition from the NFRD directive to the CSRD directive and the European Sustainability Reporting Standards (ESRS). The aim of the thesis is to assess the degree of adaptation of selected banks (Česká spořitelna, Komerční banka, ČSOB, and MONETA Money Bank) to new regulatory requirements and to evaluate the influence of foreign parent companies on the form and scope of reporting in the local market. Using an Index of Compliance, a comparative analysis of non-financial reports was conducted over a three-year horizon (2023–2025). The results confirm a significant increase in the quality of reported data across all monitored entities, with Česká spořitelna and Komerční banka achieving the highest levels of compliance with ESRS. The research revealed a varying influence of multinational groups. While central methodology accelerates the implementation of standards, the use of group exemptions can lead to information asymmetry in the local market. The thesis also identifies persistent methodological barriers in the environmental pillar, particularly regarding financed emissions and the Green Asset Ratio (GAR), and evaluates the fulfillment of strategic ESG goals by 2025.