Srovnávací studie implementace ESG mezi spotřebním družstvem Coop a jeho dodavatelem

The thesis focuses on analyzing approaches and processes in the implementation of ESG principles and the preparation of non-financial reporting in a selected consumer cooperative (Coop) and its supplier, Plzeňský Prazdroj. The aim was to identify key differences, barriers, and benefits of ESG implementation across different types of organizations. The research is based on a qualitative methodology, specifically in-depth interviews and a questionnaire survey, The in-depth interviesws were analyzed using coding, and triangulation was subsequently applied together with the questionnaire data. The research sample cosists of employees of the consumer cooperative, the Union of Czech and Moravian Consumer Cooperatives, and representatives of Plzeňský Prazdroj. The results show that approaches to ESG differ primarily depending on the type of company and its organizational structure. The findings provide practical insight into the challenges that companies have faced and continue to face.