Povinný audit udržitelnosti v praxi podniků

Abstract

The aim of this thesis is to provide a comprehensive analysis of the issue of mandatory sustainability audits in the context of business practice, with particular emphasis on the implementation of European legislation, especially the CSRD Directive, in the Czech Republic. The theoretical part of the thesis thoroughly defines key concepts such as environmental audit and sustainability audit, and compares the specific features of financial and non-financial audits. Furthermore, it examines in detail the relevant legal framework at both the EU and Czech levels, including the impacts on businesses and auditors. Special attention is also given to the main ESG reporting standards, the concept of double materiality, the value chain, and the issue of the carbon footprint, including its calculation and verification. The practical part of the thesis is devoted to the proposal of specific and applicable methods for collecting and verifying ESG data, which may be used by companies to prepare their sustainability reports and by auditors for their subsequent verification. The suggested procedures, including examples of tables and metrics for carbon footprint, social risks, or whistleblowing, can serve as a practical guide for both companies and auditors. The thesis also discusses expected implementation challenges and formulates recommendations for effective adaptation to new regulatory requirements.