Future of environmental, social and governance auditing in the Czech Republic – evidence from statutory auditors
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F25%3A00142664" target="_blank" >RIV/00216224:14560/25:00142664 - isvavai.cz</a>
Result on the web
<a href="https://www.ejobsat.cz/pdfs/ejo/2025/02/01.pdf" target="_blank" >https://www.ejobsat.cz/pdfs/ejo/2025/02/01.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/ejobsat.2025.007" target="_blank" >10.11118/ejobsat.2025.007</a>
Alternative languages
Result language
angličtina
Original language name
Future of environmental, social and governance auditing in the Czech Republic – evidence from statutory auditors
Original language description
This paper analyses the attitudes and opinions of statutory auditors regarding the issue of Environmental, Social and Governance reporting and its verification in the Czech Republic. The research examines auditors' willingness to perform ESG assurance, their attitudes towards ESG issues, and their views on key skills and training needs. A questionnaire survey was conducted among Czech statutory auditors, and the results were analysed using statistical methods. The findings reveal differing attitudes between auditors employed in audit firms and self-employed auditors. Auditors from larger companies are more likely to perceive ESG reporting as a meaningful tool for responsible business and demonstrate greater interest in its verification, whereas self-employed auditors tend to be more sceptical and regard ESG as more of a formal obligation. Although the study focuses on the Czech Republic, it is based on European legislation, and the results can be generalised across the EU.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
European Journal of Business Science and Technology
ISSN
2336-6494
e-ISSN
2694-7161
Volume of the periodical
11
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
16
Pages from-to
147-162
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-105037651342