ESG food waste reporting in Czech and Norwegian retail

The aim of my diploma thesis was to propose recommendations for Czech retailing chains in the area of ​​food waste reporting. The importance of the topic is demonstrated by the introduction of the new European Union directive - CSRD. It aims to make non-financial reporting an essential part of the company's operations. The research was based on the analysis of sustainability reports of the largest Czech and Norwegian retail chains. Statements related to the topic of food waste were noted. These statements were divided into categories created according to ESG. At the end of the analysis, the results of Czech and Norwegian retail chains were compared. Research has shown that Norwegian retail chains report food waste in more detail than Czech chains. The Norwegian reports contain more specific data. Czech chains focus more on presenting positive information and marketing phrases. These informations are less specific. Based on the research results, recommendations were proposed for Czech retailing chains. The recommendations were compiled according to the requirements of the CSRD directive, the Food Loss & Waste Protocol initiative and on my own opinion, which I made during the analysis of individual reports. The most important recommendations: Clearly demonstrate the measured values. Clearly specify targets for reducing food waste. Include key information such as the amount of food waste and unsold food over the years and the methods of processing.