Ověřování zpráv o udržitelnosti v EU a v ČR

This master’s thesis, “Assurance of Sustainability Reporting in the European Union and the Czech Republic,” deals with the assurance of sustainability reports in the European and Czech regulatory environment, in accordance with Directive (EU) 2022/2464 of the European Parliament and of the Council on corporate sustainability reporting. The aim of the thesis is to evaluate the first year of assurance of sustainability reporting in the Czech Republic based on a comparison of published reports. The theoretical part summarizes the legislative framework and the principles of assurance of non-financial information, with a focus on applied international standards. At the same time, it summarizes findings from the first European wave of reporting and assurance. The practical part is based on a content analysis of all available Czech sustainability reports for the year 2024 published in the Collection of Deeds and the related auditors’ reports. The results show that limited assurance engagements prevailed, auditors’ reports showed a high level of standardization, and assurance was concentrated in large audit firms, typically following the audit of financial statements. The analysis identified recurring material topics: climate change, own workforce, and business conduct.