Možnosti využití oblasti a nástrojů nefinančního reportingu pro vysoké školy

Abstract

The diploma thesis deals with sustainability and non-financial reporting. The theoretical part of the work characterizes searches of important documents and activities related to sustainability, social responsibility and non-financial reporting. The practical part is followed by an analysis of the current scope of activities and available documentation of VŠB – TUO in the context of ESG areas. Furthermore, the environmental impacts of the university's activities are determined and a draft of the structure and content of the non-financial reporting for VŠB – TUO is developed. At last, the importance and benefits of implementing non-financial reporting for VŠB are indicated.