Analýza vývoje přístupu společnosti při sestavování nefinančních zpráv v porovnání s požadavky GRI

This diploma thesis examines the evolution of corporate approaches to non-financial reporting in accordance with GRI requirements. The objective of the thesis is to evaluate the extent to which the company complies with GRI requirements and to assess the effectiveness and transparency of its reporting of activities and results in the field of sustainability. The theoretical part of the thesis begins with a general description of corporate social responsibility, including its three pillars. This is followed by a general analysis of the GRI standards from 2016 and 2021. Subsequently, the thesis includes a review of empirical research from the telecommunications sector. In the practical part, an analysis of two selected reports from O2 Czech Republic a.s. is conducted with respect to the GRI standards, followed by a comparison of these reports.