| Thesis title: |
ESG reporting: A Case Study |
| Author: |
Vavrušková, Nela |
| Thesis type: |
Diploma thesis |
| Supervisor: |
Houska, Daniel |
| Opponents: |
Patočka, Radim |
| Thesis language: |
English |
| Abstract: |
This thesis examines the compliance of a selected company's sustainability report with the European Sustainability Reporting Standards (ESRS). The literature review investigates the main drivers of ESG reporting, the impacts of ESG reporting on company performance and investors, and the risks and challenges of sustainability disclosure. Further, the literature review also covers the regulatory environment of ESG reporting in the European Union, including the related Corporate Sustainability Reporting Directive and the ESRS. The research focuses on gap analysis of sustainability report, identifying shortcomings and deviations from regulatory requirements. As a result of the research, compliance is assessed, and recommendations are formulated to increase the level of compliance |
| Keywords: |
Sustainability reporting; European Sustainability Reporting Standards; ESRS; ESG; Corporate Sustainability Reporting Directive; CSRD |
| Thesis title: |
ESG Reporting: A case study |
| Author: |
Vavrušková, Nela |
| Thesis type: |
Diplomová práce |
| Supervisor: |
Houska, Daniel |
| Opponents: |
Patočka, Radim |
| Thesis language: |
English |
| Abstract: |
Tato diplomová práce zkoumá soulad zprávy o udržitelnosti vybrané společnosti s Evropskými standardy pro podávání zpráv o udržitelnosti (ESRS). Literární rešerše se zabývá hlavními hybnými silami ESG reportingu, dopady ESG reportingu na výkonnost podniků a rozhodování investorů, jakož i na související rizika a výzvy spojené s udržitelným reportingem. Dále literární rešerše pokrývá také regulatorní prostředí ESG reportingu v Evropské Unii a s ním spojenou Směrnici o podávání zpráv o udržitelnosti podniků a ESRS. Výzkum práce se věnuje především gap analýze souladu reportu s ESRS a identifikací nedostatků a odchylek. Výsledkem výzkumu je hodnocení souladu a formulace doporučení, která pomohou vyšší úrovně souladu s regulatorními požadavky. |
| Keywords: |
ESG; Sustainability reporting; European Sustainability Reporting Standards; Corporate Sustainability Reporting Directive; CSRD; ESRS |
Information about study
| Study programme: |
Mezinárodní obchod |
| Type of study programme: |
Magisterský studijní program |
| Assigned degree: |
Ing. |
| Institutions assigning academic degree: |
Vysoká škola ekonomická v Praze |
| Faculty: |
Faculty of International Relations |
| Department: |
Department of Business and European Law |
Information on submission and defense
| Date of assignment: |
13. 9. 2024 |
| Date of submission: |
27. 6. 2025 |
| Date of defense: |
2025 |
Files for download
The files will be available after the defense of the thesis.