Hodnocení udržitelnosti malých stravovacích zařízení metodou ESG reportingu

The thesis provides a comprehensive overview of ESG reporting applied in the catering service sector. The topic discussed is very actual and concerns a wide range of factors in the fields of environmental, social and governing responsibility of catering facilities. The aim of the thesis is to gain an overview of ESG reporting in the catering service sector, to verify the applicability of the final list of ESG criteria in practice, and to identify any potential barriers and limitations to the application of the criteria. The resulting list of criteria is based on research of ESG criteria from the financial sector and research of academic papers from the fields of sustainability, food services and hospitality. The resulting summary list of ESG criteria is further described by specific activities suitable for achieving the criterion in the catering facilities. For the multi-criteria analysis, the Fuller's method of a paired comparison of each criterion was chosen. Therefore, the criteria were compared separately within the environmental, social and governing categories. A questionnaire survey was conducted to provide the multi-criteria analysis. The resulting ESG criteria weights were then compared in the summary table from all three ESG areas. To further validate the resulting list of ESG criteria in practice, an in-depth interview was conducted with a manager of a small catering facility. The interview examines the current situation of the applicability of each criterion in a small catering facility employing less than fifty employees. For managers of catering facilities, the methodology will serve as an overview of appropriate activities that could be implemented for the sustainable transition of their establishment. To conclude, the thesis can serve as a basis for a more detailed examination of the individual areas of ESG reporting as well as for a detailed examination of the applicability, limitations and possibilities for innovation of each of the individual criteria. Similarly, the resulting list of ESG criteria can be adapted and applied in other areas of the tourism service sector.