DOI - Vydavatelství Mendelovy univerzity v Brně

Identifikátory DOI

DOI: 10.11118/978-80-7701-073-3-0034

ASPECTS OF ESG REPORTING IN THE EU WITH REGARD TO A SUSTAINABLE FOOD CHAIN:CURRENT STATE AND NEAR-TERM VISION

Matěj Křížek1, Veronika Žišková1, Jan Vavřina1
1 Department of Business Economics, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czechia

ESG reporting appears to be a specific direction of investment development for a company, which brings potential improvements in operational efficiency and corporate reputation, while the related impacts on investments capital expenditures are likely to be felt only in the medium to long term. For this reason, the early implementation of ESG measures can contribute to the creation of a strategic advantage for companies striving for sustainability, credibility and long-term competitiveness in food-chain related industries.

Klíčová slova: ESG reporting, ESRS standards, CSRD directive, CSDDD directive

stránky: 34-36, online: 2025



Reference

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