How companies prove their environmental sustainability

Davide Moretto

Diplomová práce

Anotace:

This master thesis focuses on the environmental reporting that company can use, in order to show how firms can, in practice, provide information about their environmental behaviour. This topic is fundamental because it has been recognized that the world economy has reached a point of no-return regarding the environment. This is proved also by the climate change effects that impact the world every day. This thesis carries out a qualitative study, comparing information disclosed by three companies in their annual reports and websites about their behaviour and practices towards the environment; in addition, the thesis compares Refinitiv ESG ratings for these firms. The results show that companies use similar structure in disclosing environmental information, following GRI. However, there are some discrepancies between their disclosure and the rating given by Refinitiv.

Abstract:

This master thesis focuses on the environmental reporting that company can use, in order to show how firms can, in practice, provide information about their environmental behaviour. This topic is fundamental because it has been recognized that the world economy has reached a point of no-return regarding the environment. This is proved also by the climate change effects that impact the world every day. This thesis carries out a qualitative study, comparing information disclosed by three companies in their annual reports and websites about their behaviour and practices towards the environment; in addition, the thesis compares Refinitiv ESG ratings for these firms. The results show that companies use similar structure in disclosing environmental information, following GRI. However, there are some discrepancies between their disclosure and the rating given by Refinitiv.

Klíčová slova

Sustainability, Environment, Disclosure

Keywords

Sustainability, Environment, Disclosure

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 28. 4. 2022

Obhajoba závěrečné práce

• Obhajoba proběhla 1. 6. 2022
• Vedoucí: Ondřej Matyáš
• Oponent: Jaroslav Wagner

Vysoká škola ekonomická v Praze

Magisterský studijní program:
Finance and Accounting