Vykazování a řízení nefinančních informací subjekty veřejného zájmu v ČR

The popularity of non-financial reporting is constantly increasing, but the inconsistency and discontinuity in reporting makes it impossible to compare and evaluate across countries. However, Directive 2014/95/EU, which first set clear rules and requirements in this area, should amend this. The thesis deals with very topical issues and responds to the recent regulation concerning the mandatory reporting of non-financial information in companies of public interest in the Czech Republic. The first part introduces the concept of non-financial reporting, in the next chapter attention is paid to international standards that regulate the reporting of non-financial information and then the introduction of new legal obligations resulting from the adoption of Directive 2014/95/EU follows. The second part of the work introduces identification of target sample of companies and a content analysis of their annual reports or other documents for the years 2016 and 2017 followed by comparison of data. The aim of the diploma thesis is to evaluate the approach of companies affected by legislative measures of the European Union to reporting non-financial information.