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Environmental reporting by companies according to the European Sustainability Reporting Standards (ESRS) in the context of planetary boundaries
Mádrová, Klára ; Weinzettel, Jan (advisor) ; Rusová, Nikola (referee)
Environmental reporting has been developed in response to pressures from stakeholders who demand non-financial information about companies in addition to financial information. This trend is related to the expansion of the indicators of sustainability and sustainable development and the increased interest of our society in these issues. Reporting has become one of the ways to improve the sustainability of companies and thus support sustainability in general. Environmental sustainability is determined by the concept of planetary boundaries in this thesis. This thesis first summarizes the origins and development of environmental reporting, describes its benefits and risks, and presents its standards. The thesis is then specifically focused on new proposals of European Sustainability Reporting Standards that are part of the new Directive (2022/2464/EU), which came into force 5th January 2023. There are not many scientific papers that deal with these standards yet. The aim of this thesis is to find out whether sustainability standards cover global environmental sustainability issues. It shows that the new standards do indeed cover all the themes of the planetary boundaries concept. If companies take a responsible approach to reporting and managing the issues of environmental reporting, it will probably...

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2 Mádrová, Kamila
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