Udržitelnost a nefinanční reporting ve firmách a návrh nefinančního reportingu pro vybranou SME

The aim of the thesis is to develop a proposal for an appropriate form of non-financial reporting for a selected SME from the HORECA sector. A sub-objective is to provide a general overview to map the current state of non-financial information reporting in the European Union and the Czech Republic. The thesis deals with the issues of sustainability, non-financial reporting and ESG. In the theoretical part these areas are defined. In addition, other concepts related to them are explained. Attention is paid to current legislation, frameworks and standards that regulate the issue from a global and European perspective. The work also focuses on changes, potential threats, adverse impacts, obstacles and benefits for companies arising from the implementation of sustainability, non-financial reporting and ESG. The paper includes a review of non-financial reporting of six large companies that have already experienced sustainability and non-financial reporting. The output of this section is a summary of the selected companies' reports. The practical part is devoted to mapping the state of sustainability and the approach to it, in a selected firm from the HORECA sector. The information gathered is processed into a graphical form of a draft simplified non-financial reporting for SMEs. This section concludes with recommendations and potential issues for future work on sustainability in the company. Complementing the work is the estimated development of sustainability in the business.