Non-financial reporting
| Thesis title: | Nefinanční reporting |
|---|---|
| Author: | Bajerová, Veronika |
| Thesis type: | Diplomová práce |
| Supervisor: | Pelák, Jiří |
| Opponents: | Kubcová, Hana |
| Thesis language: | Česky |
| Abstract: | Tato diplomová práce se zaměřuje na analýzu historického vývoje konceptu udržitelnosti a nefinančního reportingu. Dále zkoumá charakteristiku standardů udržitelnosti, které byly vytvořeny v reakci na směrnici CSRD, s důrazem na jejich začlenění do širšího kontextu ekologických, sociálních a historických informací. V rámci datové analýzy je posuzován vliv implementace směrnice NFRD na makroekonomické faktory. |
| Keywords: | CSRD; ESG; Nefinanční reporting |
| Thesis title: | Non-financial reporting |
|---|---|
| Author: | Bajerová, Veronika |
| Thesis type: | Diploma thesis |
| Supervisor: | Pelák, Jiří |
| Opponents: | Kubcová, Hana |
| Thesis language: | Česky |
| Abstract: | The master's thesis focuses on analysing the historical development of sustainability and non-financial reporting. Furthermore, it examines the characteristics of sustainability standards that were developed in response to the CSRD directive, emphasizing their integration into the broader context of environmental, social, and historical information. Within the framework of data analysis, the impact of implementing the NFRD on macroeconomic factors is assessed. |
| Keywords: | ESG; CSRD; Non-financial reporting |
Information about study
| Study programme: | Účetnictví a finanční řízení podniku |
|---|---|
| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Deparment of Finacial Accounting and Auditing |
Information on submission and defense
| Date of assignment: | 24. 2. 2023 |
|---|---|
| Date of submission: | 15. 5. 2024 |
| Date of defense: | 12. 6. 2024 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/83928/podrobnosti |