Analýza reportů o udržitelnosti v odvětví nákladní železniční dopravy

The thesis addresses the issue of sustainability reporting in the European rail freight environment. The work aims to find a reporting structure that ČD Cargo could use for its reporting. The main topics investigated in this area in the literature are the poor comparability of reports and ratings, the relationship between ESG and company financial performance, and the companies' approach to ESG reporting. In the practical part, through a content analysis of the sustainability reports of the largest European rail freight carriers and conducting a chi-square goodness-of-fit test, it was found that the industry's reporting structure varies depending on the specific company. Even so, similarities were found in the reports regarding both the content ratio and the processing of the report. Through a comparison of the ESG performance of ČD Cargo's closest competitors, an intense ESG competition between the companies studied was not found. However, the current pressure on corporate social responsibility could still give the company some competitive advantage. ČD Cargo and other companies in the sector can now use this knowledge to implement sustainability reporting.