Beyond the Business Model: Assessing ESG Maturity in the Re-commerce Sector

This bachelor’s thesis focuses on the assessment of a company’s ESG maturity, understood as the level of development of its activities in the environmental, social, and governance areas. The theoretical part defines the core principles of ESG, the circular economy, and re-commerce, and describes relevant methodological frameworks and tools for assessing corporate sustainability. The practical part proposes a simplified ESG maturity assessment model tailored to the conditions of small and medium-sized enterprises. The study is based on qualitative data obtained through interviews and the analysis of secondary sources, which were subsequently processed using qualitative content analysis. The proposed model is then applied to a selected company, Reknihy. The outcome of the thesis is an evaluation of the company’s ESG maturity level, including the identification of its strengths and weaknesses and the formulation of recommendations for further development. The thesis contributes to a more practical approach to ESG assessment in the context of smaller enterprises.