Korporátní compliance v Česku: praktická doporučení pro malé a střední podniky

This master’s thesis examines the issue of corporate compliance, focusing on the formulation of practical recommendations for small and medium-sized enterprises (SMEs) in the Czech Republic. In an environment characterised by increasing regulatory density and rapid technological development, compliance has evolved from a narrowly defined legal obligation into a complex management framework encompassing legal, ethical, and organisational dimensions. The thesis identifies and provides a detailed analysis of key compliance trends for 2026, including technological advancement led by artificial intelligence, cyber threats, data protection, the human factor in compliance, strategic regulatory resilience, the strengthening of the role of boards of directors, supply chain risks, and the growing importance of environmental, social, and governance (ESG) criteria. The primary contribution of this work is the synthesis of these findings into a set of scalable recommendations for unregulated Czech SMEs, which often face limited financial and human resources. These recommendations focus on practical aspects of implementing compliance mechanisms, such as the controlled use of digital tools, strengthening cybersecurity, cultivating an ethical culture through codes of conduct and employee training, effective monitoring of legislation, and conducting third-party due diligence within supply chains. The thesis demonstrates that even for entities without a legal obligation, the implementation of a proportionate compliance programme represents a strategic tool for risk management, reputation protection, and ensuring long-term sustainability and market competitiveness.