Vykazování nefinančních informací ve vybraných společnostech v ČR

The thesis explores non-financial reporting in selected companies in the Czech Republic. It focuses on analyzing the scope and content of reported non-financial information within companies across four key sectors: automotive, retail, energy, and finance. Chapter 1 lays out the theoretical framework, discussing the historical evolution of non-financial reporting, the concept of Corporate Social Responsibility (CSR), and a detailed analysis of the Global Reporting Initiative (GRI) standards. Chapter 2 outlines the methodology employed, emphasizing the selection criteria for companies and sub-goals of the work. Chapter 3 presents analysis of selected companies. The findings reveal notable differences in the approach to sustainability and non-financial reporting across the industries studied. Companies are progressively integrating environmental, social, and governance (ESG) factors into their strategic goals and stakeholder communications, although with varying levels of implementation. In conclusion, the thesis underscores the increasing importance of non-financial reporting in driving corporate transparency, accountability, and sustainable business practices in the Czech Republic.