Reporting of Non-Financial Information in the V4 Countries
JANA GLÁSEROVÁ – MILENA OTAVOVÁ – SOŇA BIELIKOVÁ –KLÁRA KLÍČNÍKOVÁ
Abstract
The area of sustainability reporting is becoming increasingly important in view of
the mandatory implementation of European law, which will affect up to 50,000 large companies
in the EU from 2024. The paper assesses the level of reporting of this information in terms of
quantity and quality between 2017 and 2021 in the V4 countries. The quantitative analysis
was carried out on the basis of a conceptual content analysis. The qualitative analysis was
then carried out only for companies in the Czech Republic using evaluation criteria and a
scoring scale. Based on the analyses conducted, an increasing level of reporting of non
financial information was identified in all countries, especially in the area of the environment,
specifically carbon footprint, emissions and climate change. Within the Czech Republic, the
largest relative change of 825% was recorded for the climate change criterion.
Keywords
sustainability, ESG, directive reporting, V4 countries
DOI
https://doi.org/10.18267/pr.2024.vol.2512.6