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Vykazování nefinančních informací českými podniky
Michnová, Diana
The thesis deals with non-financial reporting of Czech companies. Firstly, the regulation of non-financial reporting at the legislative level is described, where attention is paid mainly to the NFRD, CSRD, and also CSDDD. Through a conceptual content analysis and qualitative analysis, the level of non-financial reporting in the period from 2017 to 2022 is examined on a selected sample of 10 Czech automotive enterprises. For the purpose of comparison, a conceptual content analysis is also performed for automotive enterprises of the Visegrad Four countries. Based on the analyses, an increasing level of non-financial information reporting has been identified for all selected Visegrad Group companies. The highest level of reporting of non-financial information was detected for the selected automotive companies of the Czech Republic. In the conclusion of the thesis, possible factors that influence the level of reporting of non-financial information in selected Czech automotive companies are also identified. Based on the findings, the conclusion discusses the broader context and sets out recommendations for the forthcoming legislative regulation of non-financial reporting.
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Nefinanční reporting komerčních bank
Křížková, Barbora
The thesis deals with non-financial reporting of commercial banks, which focuses on three main areas, namely environmental, social and governance. The statistical method of regression analysis was used to investigate the impact of selected independent variables from these areas on the financial performance of banks. Commercial banks from the Czech Republic and Germany for the year 2021 were selected for the study sample. The cost items of commercial banks, namely human resources and social investments were identified as statistically significant variables. Based on these results, recommendations for commercial banks were subsequently formulated and further suggestions for improvement were discussed.
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