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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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Foreign investments and their influcence on the environment in the Czech Republic.
VONDRÁČKOVÁ, Martina
This thesis focuses on the influence of foreign investment on the environment. Foreign investment is an important factor of economic growth, but it also has a number of negative aspects. The theoretical part describes the impact of foreign investment, the issue of environmental sustainability and of environmental policies, and the successes of the Integrated Pollution Register. The aim of this thesis was to verify the hypothesis that foreign investors violate the environmental legislation. A database of polluters in the Czech Republic was compiled based on ownership, and the extent of polluting by Czech and foreign investors was subsequently assessed. The practical part uses statistical and comparative methods to evaluate and compare the results.
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Virtualisation tools in theory and practice
Svozil, Marko ; Halbich, Čestmír (advisor) ; Lohr, Václav (referee)
The main objective is to characterize the different types of virtualization approaches and introduce major virtualization technologies and tools. A partial aim of the thesis is to compare the ability and potential of virtualization tools from VMware and Microsoft on the basis of an environment analysis, infrastructure requirements and possibilities of the sample company and implement the appropriate virtualization solution.
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Analysis of the water pricing structures in relation to objectives efficiency, sustainability and equity
Romášková, Adéla ; Slavíková, Lenka (advisor) ; Petŕužela, Lubomír (referee)
Expenditures on water are the significant part of aggregate household spending and their height depends on a design of tariff for public water supply and sewage services among others. This diploma work describes different water pricing structures used in foreign and shows how each structure can be used to achieve objectives -- efficiency, sustainability and equity. The Czech system of price making is referred to as efficient but unfair because it doesn't take in consideration households with low incomes. Because of the continual rise in prices affected by fulfilment standard of the European Union are expected future problems with social acceptability of water prices. The goal of the work is to find possible modification of regulation which might solve this problem.
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