| Thesis title: |
Kdo se stará, vyhrává? Vývoj rentability firem po zavedení povinného ESG reportingu |
| Author: |
Prček, Jakub |
| Thesis type: |
Bakalářská práce |
| Supervisor: |
Pospíšil, Jan |
| Opponents: |
Dvořák, Jiří |
| Thesis language: |
Česky |
| Abstract: |
Tato bakalářská práce se zabývá vlivem povinného vykazování podle ESG principů na rentabilitu podniku. Využívá syntetickou kontrolní metodu k analýze dopadu směrnice NFRD, která od roku 2018 zavazuje vybrané podniky k nefinančnímu reportingu. Analýza se zaměřila na dva důležité ukazatele rentability, ROAA a ROAE. Statistická významnost vlivu byla ověřena Wilcoxonovými testy. Výsledky, které prokázaly negativní vliv povinného reportování na rentabilitu zkoumaného podniku, mají zajímavé implikace pro podnikatele, manažery i tvůrce politik. |
| Keywords: |
rentabilita bank; povinné reportování ESG; ROAA; NFRD; rentabilita podniku; ROAE; syntetická kontrolní metoda |
| Thesis title: |
Who Cares, Wins? The Development of Corporate Profitability After the Introduction of Mandatory ESG Reporting |
| Author: |
Prček, Jakub |
| Thesis type: |
Bachelor thesis |
| Supervisor: |
Pospíšil, Jan |
| Opponents: |
Dvořák, Jiří |
| Thesis language: |
Česky |
| Abstract: |
This bachelor's thesis examines the impact of mandatory ESG reporting on corporate profitability. It employs the synthetic control method to analyze the effects of the NFRD directive, which has required selected companies to conduct non-financial reporting since 2018. The analysis focuses on two important profitability indicators: ROAA and ROAE. The statistical significance of the impact was tested using Wilcoxon tests. The results, which demonstrated a negative effect of mandatory reporting on the profitability of the analyzed company, carry important implications for entrepreneurs, managers, and policymakers |
| Keywords: |
NFRD; Mandatory ESG Reporting; Corporate Profitability; Bank Profitability; Synthetic Control Method; ROAA; ROAE |
Information about study
| Study programme: |
Management |
| Type of study programme: |
Bakalářský studijní program |
| Assigned degree: |
Bc. |
| Institutions assigning academic degree: |
Vysoká škola ekonomická v Praze |
| Faculty: |
Faculty of Management |
| Department: |
Department of Management |
Information on submission and defense
| Date of assignment: |
24. 9. 2024 |
| Date of submission: |
30. 4. 2025 |
| Date of defense: |
2025 |
Files for download
The files will be available after the defense of the thesis.