Vliv ESG strategie na provozní náklady (Případová studie společnosti SIKO KOUPELNY a.s.)

The bachelor thesis focuses on the impact of ESG strategy on the operating costs of the company with a focus on the consolidated entity of SIKO KOUPELNY a.s. The obligation to prepare and publish a non-financial report is based on the criteria given by the European Union. ESG factors are used to assess the environmental, social and management aspects. The non-financial report includes an analysis of the company's activities and ESG strategy, which seeks to minimise negative impacts and risks along the value chain and maximise positive impacts and opportunities. The resulting ESG report should form part of the company's annual report. Disclosure of information can influence demand for products and services. The aim of the thesis is to evaluate the ESG performance of the company and to propose a plan for implementing ESG strategy and costs that will affect the company's operating costs in the long term. During the preparation of the analysis of the activities and ESG strategy, information from European Union directives, documents and legal frameworks were used. The whole process was ensured by cooperation with an external company specialising in non-financial reporting. The results showed that there are no significant or critical negative impacts, as SIKO KOUPELNY a.s. has been engaged in sustainable projects in recent years to reduce the negative impact and increase the positive impact on the company's surroundings. The proposed strategy and associated costs include: optimizing transportation, which has a large impact on the carbon footprint, establishing sustainable policies with suppliers, expanding Swiss Aqua Technologies AG products, reducing employee turnover and increasing energy self-sufficiency.