ESG reporting společnosti Allianz SE

The thesis analyzes the compliance of the ESG report of Allianz SE with the current legislative requirements of the European Union, specifically the CSRD directive and the EU Taxonomy. The theoretical part of the thesis describes the development of the climate policies leading to the Paris Agreement and the Green Deal, as well as the European legislative framework for non-financial reporting and the concept of CSR and ESG. The aim was to assess the extent to which the report meets the requirements and, where appropriate, to identify areas for improvement. Based on the findings, specific recommendations were proposed to Allianz SE that could improve the report’s compliance with current legislation.