Vykazování informací o udržitelném rozvoji vybraných komerčních bank působících v České republice

In the theoretical part of the diploma thesis, the issue of sustainable development in banking sector and the new European Union legislative framework regulating sustainability reporting are presented. The goal of the practical part is to reveal the trend of sustainability reporting in the Czech banking sector and to obtain feedback from a representative of the analyzed sample on the growing importance of sustainability reporting in the banking sector and the implementation of the new European Union legislation framework. These goals are achieved by conducting a content analysis of three communication channels of eight signatories of the Czech Banking Association Sustainable Finance Memorandum focused on the communication channels used, methodologies used, the existence of external independent verification, the reported topics, the nature of the reported information and the quantity of the reported information, as well as by conducting a structuredinterview with a representative of the analyzed sample, which is interpreted in the context of the findings of the conducted content analysis and the findings of other authors presented in the theoretical part of the diploma thesis.