Future of environmental, social and governance auditing in the Czech Republic – evidence from statutory auditors

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Future of environmental, social and governance auditing in the Czech Republic – evidence from statutory auditors

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Future of environmental, social and governance auditing in the Czech Republic – evidence from statutory auditors

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2025

Kód důvěrnosti údajů

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

Název periodika

European Journal of Business Science and Technology

ISSN

2336-6494

e-ISSN

2694-7161

Svazek periodika

11

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

16

Strana od-do

147-162

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-105037651342