Analýza a návrh optimalizace reportingu o udržitelném rozvoji na příkladu konkrétní organizace

The importance of non-financial reporting is constantly increasing. However, there are still sectors where sustainability reporting is not a matter of course and where there is still a room for potential growth. One of them is the sector of medical services. This diploma thesis deals with the reporting of non-financial information in the specific organization operating in the health sector. The main aim of this thesis is to propose optimization solutions for implementing internal policies and management systems in the selected company in the context of sustainability reporting. The first part of the thesis describes the theoretical background of sustainable development, its management in the company, and particularly the reporting of non-financial information. In the analytical part, a content analysis of sustainability reports of selected companies from the health sector, compiled in accordance with the GRI standards, is performed. In addition, an analysis of the reporting situation in the selected company is carried out by performing two interviews with the company executives. Based on the results of these analyses, optimization proposals are formulated for setting internal policies and management systems in relation to the sustainability reporting. These proposals not only reflect the requirements of the selected company, but also the requirements of the industry best practice.