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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

20101 - Civil engineering

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

International Journal of Economic Sciences

ISSN

1804-9796

e-ISSN

1804-9796

Svazek periodika

14

Číslo periodika v rámci svazku

1804-9796

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

11

Strana od-do

32-42

Kód UT WoS článku

001480692700002

EID výsledku v databázi Scopus

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