Adaptace konkrétní firmy na nové ESG standardy - posouzení připravenosti a identifikace nedostatků

The world has long been facing the negative consequences of unsustainable development. In particular, addressing the climate crisis has become a matter of public concern. In recent years, an increasing number of companies in the European Union have been required to engage in non-financial reporting. The ESRS standard provides these companies with a framework for preparing their annual sustainability reports. In this thesis, a sustainability report was prepared for Kelvion s.r.o., based in Nymburk. The aim of the thesis was to assess the company’s readiness for ESRS reporting using available sources and to identify ESRS-required topics that the company has not yet addressed. The findings show that the company is generally well prepared for ESRS, but has not yet incorporated several standard topics into its strategy and has not yet implemented certain critical procedures specific to ESRS reporting. These findings can provide the company with guidance for better preparedness for ESRS reporting.