ESG výkaznictví ve výrobním podniku
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Date
2025-06-11
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Abstract
Tato diplomová práce je zaměřena na problematiku výkaznictví o udržitelnosti (ESG reportingu) v kontextu aktuální evropské legislativy. V teoretické části jsou objasněny klíčové pojmy spojené s ESG reportingem, vymezen jeho význam a přiblíženy legislativní požadavky vztahující se k tomuto typu výkaznictví. V praktické části je aplikován teoretický rámec na vybrané kroky reportingu v kontextu konkrétní dceřiné společnosti, se zaměřením výhradně na environmentální pilíř. Pomocí rámcové analýzy dvojí materiality se posuzuje, které environmentální otázky jsou pro reporting vybrané společnosti významné. V návaznosti na provedenou analýzu je zhodnocena dostupnost a kvalita dat (ukazatelů) potřebných pro tvorbu informací ve výkazu o udržitelnosti. Součástí práce jsou také doporučení k implementaci ESG reportingu.
This thesis focuses on the topic of sustainability reporting (ESG reporting) in the context of current European legislation. In the theoretical part, the key terms related to ESG reporting are clarified, its importance is defined, and the legislative requirements related to this type of reporting are presented. In the practical part, the theoretical framework is applied to selected steps of reporting within a specific subsidiary, with a focus solely on the environmental pillar. Using a framework-based double materiality analysis, the thesis assesses which environmental topics are considered material for the reporting of the selected company. Based on this analysis, the availability and quality of the company's data (indicators) necessary for ESG reporting are evaluated. The thesis also includes recommendations for the implementation of ESG reporting.
This thesis focuses on the topic of sustainability reporting (ESG reporting) in the context of current European legislation. In the theoretical part, the key terms related to ESG reporting are clarified, its importance is defined, and the legislative requirements related to this type of reporting are presented. In the practical part, the theoretical framework is applied to selected steps of reporting within a specific subsidiary, with a focus solely on the environmental pillar. Using a framework-based double materiality analysis, the thesis assesses which environmental topics are considered material for the reporting of the selected company. Based on this analysis, the availability and quality of the company's data (indicators) necessary for ESG reporting are evaluated. The thesis also includes recommendations for the implementation of ESG reporting.
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Subject(s)
CSRD, dvojí materialita, ESG reporting, ESRS, nefinanční výkaznictví, výkaznictví o udržitelnosti