The main problem of sustainability reporting for the company is the lack of uniform reporting approaches. There are many different reporting frameworks and approaches, and this makes comparability of reporting insufficient. In the diploma thesis, through the analysis and research of the current situation, we discussed the possibilities for sustainable reporting by including the GRI recommendations and ESG indicators. In the first part, reporting according to both frameworks is presented, followed by a substantive and structural comparison of the two frameworks. In the final part, an example of good practice and upgrading of sustainability reporting according to GRI recommendations by including ESG indicators is shown. Based on the comparison, we can conclude that it is possible to incorporate the guidelines of the Global Reporting Initiative and environmental, social and governance factors into the sustainability report of companies on environmental protection. This can be done in such a way that, in addition to the sustainability report according to GRI recommendations, the company makes a separate data division with relevant ESG indicators and their values, or some specific and complex disclosures within the framework of GRI recommendations are simplified with ESG indicators.
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