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February 5, 2025Inproforum ...Open Access

The ESG reporting in the Czech Republic

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Authors

JPJaroslava PražákováMDMarie Vejsadová Dryjová

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Overview

Observational analysis examines corporate ESG reporting practices among leading Czech enterprises, highlighting varying motivations driven by regulation, business partners, and consumers.

Key Points

  • To critically evaluate how selected Czech companies, including top-rated enterprises, approach the preparation and publication of corporate sustainability reports.
  • Analyzed reporting approaches across a selected cohort of Czech corporations, including entities featured in the TOP 10 large companies of the Forbes ESG rating 2023.
  • Categorized disclosure drivers into statutory compliance, voluntary reporting, and supply chain or consumer demands.
  • Companies demonstrate differing disclosure strategies depending on whether reporting is legally mandated, purely voluntary, or demanded by business partners.
  • Commercial partners and end consumers exert significant external pressure on enterprises to produce formal sustainability documentation.

Cite This Study

Pražáková et al. (2025) studied this question.

synapsesocial.com/papers/6a16a7d7f96f07bf256b4754https://doi.org/10.32725/978-80-7694-102-1.42
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