Environmental Reporting in ESG - Competitive Advantage for International Companies
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Date
2025-06-12
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Abstract
Tato diplomová práce se zabývá implementací environmentálního reportingu v rámci ESG jako potenciální konkurenční výhodou pro mezinárodní společnosti. S nástupem nové legislativy a evropských standardů ESRS se původně dobrovolné vykazování udržitelnosti stává povinným a standardizovaným. Práce nejprve mapuje teoretický vývoj od konceptu CSR k současným přístupům ESG. Popisuje klíčové rámce a iniciativy v oblasti udržitelnosti a podrobně vysvětluje nové požadavky EU na vykazování. Ve studii konkrétní firmy Knorr-Bremse pak práce analyzuje současnou úroveň environmentálního reportingu podniku a porovnává ji s těmito moderními požadavky. Hlavním výstupem práce je praktický plán o sedmi krocích, který firmám poskytuje návod, jak splnit povinnosti CSRD/ESRS v environmentální oblasti a současně z tohoto reportingu vytěžit strategický přínos. Aplikace tohoto rámce může společnostem významně pomoci ke zlepšení souladu s legislativními požadavky, posílení důvěryhodnosti a potenciálnímu zvýšení konkurenceschopnosti.
This master's thesis focuses on the implementation of environmental reporting within ESG as a potential competitive advantage for international companies. With the introduction of new legislation and the European ESRS standards, what was once voluntary sustainability reporting is becoming mandatory and standardized. The thesis first maps the theoretical development from the concept of CSR to current ESG approaches. It describes key frameworks and sustainability initiatives and explains in detail the new EU reporting requirements. In a case study of the company Knorr-Bremse, the thesis analyzes the current level of the company's environmental reporting and compares it to these modern requirements. The main output of the thesis is a practical seven-step plan that provides companies with guidance on how to meet CSRD/ESRS obligations in the environmental area while also gaining strategic benefits from this reporting. The application of this framework can significantly help companies improve compliance with legislative requirements, enhance credibility, and potentially increase their competitiveness.
This master's thesis focuses on the implementation of environmental reporting within ESG as a potential competitive advantage for international companies. With the introduction of new legislation and the European ESRS standards, what was once voluntary sustainability reporting is becoming mandatory and standardized. The thesis first maps the theoretical development from the concept of CSR to current ESG approaches. It describes key frameworks and sustainability initiatives and explains in detail the new EU reporting requirements. In a case study of the company Knorr-Bremse, the thesis analyzes the current level of the company's environmental reporting and compares it to these modern requirements. The main output of the thesis is a practical seven-step plan that provides companies with guidance on how to meet CSRD/ESRS obligations in the environmental area while also gaining strategic benefits from this reporting. The application of this framework can significantly help companies improve compliance with legislative requirements, enhance credibility, and potentially increase their competitiveness.
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CSRD, environmentální reporting, ESG, ESRS, Knorr-Bremse, konkurenční výhoda