Obsahová analýza podnikových zpráv o trvalé udržitelnosti potravinářských řetězců

The aim of this thesis is to perform content analysis of four food chains – Kaufland Česká republika v.o.s., Lidl Česká republika v.o.s., Penny Market s.r.o., Tesco Stores ČR, a.s., both manually and with the help of controlled artificial intelligence. In the first part of the thesis, a theoretical analysis of European legislation, non-financial reporting, tools and principles of non-financial reporting, ESG and the UN Global Sustainability Goals is conducted. In the practical part, this theory is applied in a content analysis to the issued sustainability reports of individual food chains. A total of 786 coded expressions were created to answer the research questions. The analysis revealed that most chains refer to CSR activities accompanied by GRI methodologies. Furthermore, the majority of chains take into account at least 7 UN Sustainability Goals. Only two chains provide information on the negative impacts or problems of their business and there are no differences in topics between the chains, only in the length and brevity of the reports.