Economic Aspects of the Reporting of Taxonomic Indicators and Greenhouse Gas Emissions in the Czech Construction Industry

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21110%2F25%3A00383238" target="_blank" >RIV/68407700:21110/25:00383238 - isvavai.cz</a>

Result on the web

<a href="https://doi.org/10.31181/ijes1412025177" target="_blank" >https://doi.org/10.31181/ijes1412025177</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.31181/ijes1412025177" target="_blank" >10.31181/ijes1412025177</a>

Result language

angličtina

Original language name

Economic Aspects of the Reporting of Taxonomic Indicators and Greenhouse Gas Emissions in the Czech Construction Industry

Original language description

This study examines the economic impact of taxonomic indicator reporting and greenhouse gas (GHG) emission disclosures by leading construction companies in the Czech Republic. As environmental, social, and governance (ESG) criteria grow in importance, transparent sustainability reporting has become a key factor influencing financial stability, investment attractiveness, and regulatory compliance. Using qualitative content analysis of company reports, the study reveals significant disparities between subsidiaries of international construction firms and Czech-owned companies. While the former align with global frameworks such as the Global ReportingInitiative (GRI) and the Greenhouse Gas Protocol, the latter lag in ESG adoption, exposing them to financial and competitive risks. The findings highlight the economic benefits of standardized ESG reporting, identify gaps in local practices, and provide actionable recommendations—including adopting international frameworks, investing in sustainability training, and leveraging government incentives. Additionally, the study supports regulatory preparedness for upcoming EU requirements. These insights contribute to the broader discourse on integrating ESG principles into corporate strategy and financial performance.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

20101 - Civil engineering

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2025

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

International Journal of Economic Sciences

ISSN

1804-9796

e-ISSN

1804-9796

Volume of the periodical

14

Issue of the periodical within the volume

1804-9796

Country of publishing house

GB - UNITED KINGDOM

Number of pages

11

Pages from-to

32-42

UT code for WoS article

001480692700002

EID of the result in the Scopus database

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