Czech Companies’ Preparedness for ESG Non-Financial Reporting

This bachelor's thesis focuses on ESG non-financial reporting. The theoretical part defines the concept of ESG and places it in the context of the historical development of the concept of corporate responsibility. Furthermore, the current European Union legislation on ESG reporting is presented. In the practical part, qualitative research was conducted to assess the readiness of Czech companies for ESG reporting, to identify the main perceived barriers and benefits of this obligation, and to examine the attitude of Czech companies towards ESG reporting in the context of the newly released Omnibus package of proposed legislative changes. Data collection for the research took the form of in-depth semi-structured interviews with four representatives of Czech companies and two ESG consultants. The data was further processed using a coding method. The conclusions of the thesis provide a picture of the state of the ESG reporting agenda in Czech companies. They can be used both by legislators and by companies preparing for mandatory ESG reporting to provide an overview of current corporate practice.