Implementace IFRS S1 a S2 na ESG v dopravním sektoru

This bachelor's thesis deeply examines the implementation of new international sustainability reporting standards IFRS S1 and IFRS S2 in the context of ESG aspects, with a specific focus on the transport sector. The aim of the thesis, deeply motivated by the growing need for transparent and comparable sustainability information, is to analyse the early application of these standards based on 2024 reports. The thesis first provides a theoretical overview of relevant standards (IFRS S1/S2, ESRS) and the ESG concept. Subsequently, through a qualitative comparative content analysis of reports from Cathay Pacific Airways Limited (applying IFRS S2 principles) and DHL Group (reporting according to ESRS), it investigates practical implementation. Key findings include the systematic approaches of the analysed companies to new requirements, a confirmation of the high degree of interoperability between IFRS S and ESRS in the climate area, and the identification of main benefits and challenges for the transport sector. Finally, the thesis formulates recommendations for businesses in this industry.