Výkon v udržitelnosti firem a jeho vztah k reportingu: případová studie

The aim of this bachelor thesis is to examine the relationship between performance in the sustainability of companies and corporate sustainability reporting. To explore this relationship, the example of a large multinational corporation was chosen, which intensively reports sustainability and communicates it through its marketing and PR. This example is processed as a case study. In the theoretical part, this work is based on the theory of legitimacy, the theory of voluntary disclosure and the theory of stakeholders. The case study specifically deals with whether performance reporting corresponds, as the theory of voluntary disclosure suggests, or whether the link is rather negative, as the theory of legitimacy assumes. Published sources of selected companies for the last 10 years and other publicly accessible documents and information about the company and a semi-structured interview with the sustainability manager of this company serve as data sources, from the analysis and coding of them the results are derived. These results are information on the quality of reporting and performance in the sustainability of the researched company, based on theories describing the relationship between performance in sustainability and its reporting. At the same time, the results reveal the interconnectedness of these theories, not their incompatibility, as many other older studies suggest.