Benchmarking ESG reporting of energy companies in the European Union

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F25%3A%230001299" target="_blank" >RIV/04274644:_____/25:#0001299 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.vsfs.cz/media/conference/fintrhy//financial-markets_2025.pdf" target="_blank" >https://www.vsfs.cz/media/conference/fintrhy//financial-markets_2025.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Benchmarking ESG reporting of energy companies in the European Union

Popis výsledku v původním jazyce

ESG reporting represents an essential instrument of communication between companies and their stakeholders in the field of sustainable development. European energy corporations, as key actors in the transition to a low-carbon economy, face increasing demands for transparency and the standardization of non-financial reporting. The purpose of this chapter is to conduct a benchmarking analysis of ESG performance among seven major European energy companies, to identify their strengths and weaknesses across the individual pillars of sustainability, and to highlight opportunities for improving non-financial reporting based on data from sustainability reports. The study applies a comparative benchmarking approach structured along the ESG pillars – environmental, social, and governance – using publicly available annual and sustainability reports as primary data sources. The results reveal substantial disparities in the scope, depth, and focus of ESG disclosures. While some companies emphasize decarbonization and social policies, others differentiate themselves through governance practices or the extent of data provided. The findings may serve as a valuable reference for advancing the harmonization of ESG reporting and for enhancing its relevance to investors and other stakeholders. The chapter thus provides a practical overview of current ESG reporting practices in the European energy sector and contributes by comparing multiple companies across Europe based on their own disclosures.

Název v anglickém jazyce

Benchmarking ESG reporting of energy companies in the European Union

Popis výsledku anglicky

ESG reporting represents an essential instrument of communication between companies and their stakeholders in the field of sustainable development. European energy corporations, as key actors in the transition to a low-carbon economy, face increasing demands for transparency and the standardization of non-financial reporting. The purpose of this chapter is to conduct a benchmarking analysis of ESG performance among seven major European energy companies, to identify their strengths and weaknesses across the individual pillars of sustainability, and to highlight opportunities for improving non-financial reporting based on data from sustainability reports. The study applies a comparative benchmarking approach structured along the ESG pillars – environmental, social, and governance – using publicly available annual and sustainability reports as primary data sources. The results reveal substantial disparities in the scope, depth, and focus of ESG disclosures. While some companies emphasize decarbonization and social policies, others differentiate themselves through governance practices or the extent of data provided. The findings may serve as a valuable reference for advancing the harmonization of ESG reporting and for enhancing its relevance to investors and other stakeholders. The chapter thus provides a practical overview of current ESG reporting practices in the European energy sector and contributes by comparing multiple companies across Europe based on their own disclosures.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2025

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Financial markets and flows in an era of monetary, fiscal, and societal challenges

ISBN

9788074082894

Počet stran výsledku

16

Strana od-do

165-180

Počet stran knihy

197

Název nakladatele

University of Finance and Administration

Místo vydání

Praha

Kód UT WoS kapitoly

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