Hodnocení připravenosti českého bankovního sektoru na nový ESG reporting pomocí GAP analýzy reportů udržitelnosti

The aim of this thesis is to assess the readiness of the Czech banking sector for ESG reporting under the new CSRD (Corporate Sustainability Reporting Directive) and its reporting standards ESRS (European Sustainability Reporting Standards). The thesis focuses, among others, on the development of non-financial reporting in the European Union, the revision of the NFRD, the CSRD and describes in detail the ESRS reporting standards. In the practical part, it was first found that out that out of the 9 largest banks in the Czech Republic, at least 8 will have to issue a sustainability report under the terms of the CSRD in 2025. To assess readiness, a GAP analysis of published non-financial information related to sustainability and social responsibility of the three selected banks is used by comparing it with the requirements of ESRS standards. Komerční banka, which already issues a sustainability report, should be able to issue a report for 2024 with sufficient quality. Raiffeisenbank, for which the parent company issues the report, should be ready with its help. It will be extremely difficult and costly for Fio banka, which has chosen not to publish this information, to create the report.