| Abstract [eng] |
The main purpose of this master thesis is to present ways of solving the challanges caused by the European Green Deal in the field of accounting and describe the possibilities of disclosing the company‘s sustainability progress in the company‘s reporting. The work consists of three main parts: the analysis of literature, the research by organizing two questionnaires surveys and case studies and its results, conclusion and recommendations. After the literature analysis the author has revealed the essence and goals of the European Green Deal and its impact on the business sector, also, fundamental changes in legal acts, which were influenced by the approval of mentioned project and the stages from when companies will be obligated to submit sustainability reports. In addition, author has revealed accounting organization challanges caused by the project and their solutions and the concept of sustainability accounting. The performed research revealed that the interest of society and companies in sustainability is very intense. Companies are already using certain measures in accounting organiztacion process, revealed in the thesis, that contribute to the progess of sustainability and are planing to upgrade them in the future. Also, companies are interested in high-quality disclosure of sustainability information to interested parties and are doing already it quite well, but reporting should still be improved in certain aspects indentified more detailed in the thesis. The conclusions and recommendations summarize the main concepts of literature analysis as well as the results of the performed research. The author believes that the results of the study could give useful guidelines to the companies that are going to prepare sustainability reports and are facing the difficulties on accounting field caused by aspiration to fulfill the goals set by the project. |
