ESG strategie v praxi

This bachelor's thesis is devoted to the issue of sustainability and the introduction of ESG strategy in corporate practice. Sustainability is a very current topic with global significance. The thesis consists of a theoretical and a practical part. In the theoretical part, attention is paid to the concept of ESG, CSR, global goals, European legislation, certification and voluntary frameworks for the creation of ESG reports and their creators. The aim of this thesis is to evaluate the implementation of the ESG strategy in the companies PREOL a.s. and ORLEN Unipetrol a.s. The practical part of the work also deals with their relationship to ESG, non-financial reporting, financial impact, measures to reduce greenhouse gas emissions and the transition to a circular economy. To achieve this goal, a qualitative interview with the employees of these companies was chosen.