Opportunities and Challenges of EU Sustainability Reporting Legislation for Large Companies

Bc. Natálie Vladařová

Master's thesis

Anotácia:

The thesis focuses on the newly approved EU legislation introducing mandatory corporate sustainability reporting and its implications for large European companies. The research connected findings from document analysis and interviews with experts to determine the main opportunities and challenges that the legislation poses for large companies and connected them with the findings from case studies of six Czech companies to provide an insight into practice. Also, the research sheds light on whether identified challenges and opportunities differ between companies from different sectors – automotive manufacturing and real estate development.

Abstract:

The thesis focuses on the newly approved EU legislation introducing mandatory corporate sustainability reporting and its implications for large European companies. The research connected findings from document analysis and interviews with experts to determine the main opportunities and challenges that the legislation poses for large companies and connected them with the findings from case studies of six Czech companies to provide an insight into practice. Also, the research sheds light on whether identified challenges and opportunities differ between companies from different sectors – automotive manufacturing and real estate development.

Keywords

sustainability reporting, CSRD, EU Taxonomy, ESG, sustainability, corporate sustainability

Jazyk práce: English

Datum vytvoření / odevzdání či podání práce: 30. 6. 2023

Obhajoba závěrečné práce

• Obhajoba proběhla 30. 6. 2023

Masaryk University

Faculty of Social Studies

Master programme / odbor:
European Governance / European Governance