Analýza postojů a úrovně informovanosti podniků a veřejnosti o ESG a principech udržitelného podnikání
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Vysoká škola báňská – Technická univerzita Ostrava
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This thesis analyzes the attitudes and level of awareness among businesses and the general public regarding the ESG concept and sustainable business practices. The aim of the thesis is to provide a theoretical definition of ESG and to analyze awareness of it both in the business sector and among the general public, including an assessment of how awareness influences the actual behavior of stakeholders. It also includes testing of research hypotheses and a proposal for recommendations to improve the current situation. The theoretical section describes the evolution of ESG, which has transitioned from voluntary activities to becoming part of binding regulations, such as the CSRD directives and ESRS standards. At the same time, it highlights issues such as greenwashing and greenhushing. The practical section of the thesis includes both quantitative and qualitative research. The qualitative analysis was conducted in the form of a questionnaire survey on a sample of 224 respondents. The qualitative part was carried out through a semi-structured interview with a practitioner. The results show that awareness of ESG is low in the Czech Republic and most respondents are unfamiliar with the term. Statistical analysis showed that higher education is associated with better knowledge of ESG, while knowledge of this concept does not have a significant impact on consumer behavior. Furthermore, it was found that consumers’ age does not have a significant influence on their preferences. The conclusion of the study is that ESG remains little known in the Czech context, and knowledge of it alone does not lead to sustainable behavior. The recommendations focus on simplifying ESG communication, better linking it to practice, and increasing the involvement of both companies and employees.
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ESG, sustainability, sustainable business, non-financial reporting, CSDR, corporate social responsibility