Návrh jednotného modelu pro ESG reportování v organizaci.

Abstract

The diploma thesis deals with the issue of ESG reporting, which is the process of publishing information about the environmental, social and governance aspects of an organisation. The thesis is divided into two parts. The theoretical part focuses on the current legislative framework, including the CSRD and ESRS standards, which regulate organisations' non-financial reporting obligations. It also describes the principle of ESG ratings and the platforms that provide them. The practical part of the thesis focuses on ESG questionnaires from SupplierAssurance and EcoVadis platforms, and based on these questionnaires and ESRS standards, a framework for ESG reporting is proposed to ensure comparability, reliability and transparency of ESG reporting. It is an applicable tool that will simplify the implementation of ESG reporting into an organisation's processes.