Identifying ESG Reporting Best Practices: Analysis of ESG Reports from Selected European Automotive Players and Other Companies

Ing. Jan Matoušek

absolventská práce studenta CŽV

Abstract:

This thesis deals with the sustainability reporting of companies from different sectors in the light of new legislation, the CSRD directive and the ESRS standards. ESG has come to the fore in the last few years and is being increasingly challenged in a similar way to financial reporting. Companies will thus have to revise their processes and attitudes to comply with the legislation, but at the same time be able to keep up with their competitors. The aim of this thesis is to analyse ESG reporting best practices of the selected companies, to analyse challenges and opportunities together with the current state of legislation and to propose potential improvements.

Abstract:

This thesis deals with the sustainability reporting of companies from different sectors in the light of new legislation, the CSRD directive and the ESRS standards. ESG has come to the fore in the last few years and is being increasingly challenged in a similar way to financial reporting. Companies will thus have to revise their processes and attitudes to comply with the legislation, but at the same time be able to keep up with their competitors. The aim of this thesis is to analyse ESG reporting best practices of the selected companies, to analyse challenges and opportunities together with the current state of legislation and to propose potential improvements.

Keywords

sustainable development, sustainability, ESRS, CSRD, reporting, double materiality

Keywords

sustainable development, sustainability, ESRS, CSRD, reporting, double materiality

Language used: English

Date on which the thesis was submitted / produced: 31. 5. 2024

Thesis defence

• Supervisor: Ing. Eva Jaderná, Ph.D.
• Reader: Hana Volfová, Ph.D.

ŠKODA AUTO a.s.

Škoda Auto Vysoká škola o.p.s.

celoživotní:
Master of Business Administration