Economic Thought and Practice, , 2026.
Preliminary communication
https://doi.org/10.17818/EMIP/2026/41
ESG REPORTING IN SELECTED SECTORS: EMPIRICAL EVIDENCE FROM THE CZECH REPUBLIC
Milena Otavová
; Mendel University in Brno, Faculty Business and Economics, Czech Republic
*
Jana Gláserová
; Mendel University in Brno, Faculty Business and Economics, Czech Republic
* Corresponding author.
Abstract
This paper examines the quality and quantity of sustainability reporting by selected companies in the Czech Republic across four sectors: chemical, energy, automotive, and agro-industry. It analyses the development of sustainability reporting from 2017 to 2024 in relation to the NFRD and CSRD, and identifies differences across sectors and companies. The research combines content analysis of annual reports with a qualitative assessment based on a points scale reflecting the level of detail in individual areas of ESG reporting. The results show an overall increase in both the quantity and quality of reporting across the sectors examined, with the strongest growth observed in the energy and automotive industries. The study also explores the relationship between financial indicators and the extent of sustainability reporting using Pearson’s correlation coefficient, showing positive associations, particularly with assets and equity.
Keywords
ESG; NFRD; CSRD; sector; sustainability; report; Czech Republic
Hrčak ID:
351111
URI
Publication date:
17.9.2026.
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