Vliv ESG reportingu na přístup firem ke zdraví zaměstnanců a zdravotním benefitům

The thesis examines the potential impact of European ESG reporting legislation, specifically the CSRD Directive, on how companies approach employee health care, with a focus on the assessment of material risks and opportunities in this area. It also estimates the potential effects of workplace health interventions and programs on absenteeism and presenteeism. The research combines semi-structured in-depth interviews with representatives of companies subject to the legislation with a meta-analysis of secondary data using a random-effects model. The findings suggest that the legislation has only a limited influence on corporate strategies for employee health care. Instead, large companies tend to develop these strategies primarily in response to corporate culture, demographic trends, and the need to support employee performance. While the effects on both presenteeism and absenteeism were generally positive across all examined areas, statistically significant and interpretable results were identified only for the impact of ergonomics and musculoskeletal care on presenteeism. For this specific relationship, the estimated overall effect was −5.66 points, with a 95% confidence interval ranging from −8.04 to −3.29 points.