Připravenost firem na implementaci evropské směrnice o transparentním odměňování

This thesis is dedicated to the topic of companies' readiness for the implementation of the EU Pay Transparency Directive 2023/970. The thesis aims to evaluate the level of companies' readiness for the implementation of the EU directive, assessing the impact of organisational factors such as company size (measured by the number of employees), ownership structure, industry, and the time remaining until the first mandatory reporting of the gender pay gap. The research was carried out using a quantitative questionnaire survey method among 180 companies on the Czech market. The level of companies' readiness was assessed using the so-called index of companies' readiness for the implementation of the EU directive. Subsequent detailed analysis, using regression analysis, two-sample t-test, and analysis of variance (ANOVA), did not show a statistically significant effect of organisational factors on the level of companies' readiness for the implementation of EU Directive 2023/970. It can therefore be concluded that the level of companies' readiness is more a result of the individual approach of each company than the influence of organisational factors.