Environmentální ESG reporting nadnárodních bank v kontextu OECD Guidelines a evropské regulace

The content of the thesis is an analysis of the ESG Reports of four selected Multinational banks (BNP Paribas, Deutsche Bank, ING, and Santander). The thesis evaluates to which extent the reporting complies with the OECD Guidelines and European regulatory frameworks. A comparative content analysis of the annual reports for 2025 forms the basis for evaluating six key categories including climate strategy, reporting of financed emissions, fossil fuel politics, green finance, client due diligence and transparency of methodology. The thesis concludes that the analyzed banks show a high level of formal compliance with the regulatory requirements, however significant differences persist between the formal compliance and the substantive quality of reporting. The reader is able to gain an overview of the approach of the selected banks towards environmental reporting, their strengths and weaknesses and the role of European Regulation in the process.