Analýza reportingu o udržitelném rozvoji na příkladu vybraných podniků

The master thesis is devoted to the sustainability reporting in the selected sample of companies in the Czech Republic. The aim of the thesis is to analyse sustainability reporting in the selected sample of enterprises. Research consists of content analysis of sustainability information included in annual reports and sustainability reports, then carrying out interviews to find out how companies perceive the present and the future about sustainable development, and data evaluation reached from the content analysis and from the interviews. The research also involves proposal of optimised solution for the interviewed companies. Content analysis includes identifications of the analysed companies, gaining reports, analysis of the basic characteristics of the reports, detailed content analysis, information coding, and quantitative content analysis of the reported non-financial information. The analysis of the basic characteristics of the reports consists of the communication channels analysis, reporting standard usage, the balance of the reported information and external verification. The detailed content analysis is focused on covering the required areas by the Directive 2014/95/EU, the OSN sustainable development goals, and the non-financial key performance indicators (KPIs).