Přehled o publikaci

Along with integrated reporting, sustainability reports have been an essential part of corporate reporting for many years; however, the modern form of publishing this information is delineated by 2016. The information contained therein is an indispensable guide for investors in particular. At the same time, sustainability reports are part of the corporate image, covering relevant and comprehensible topics to various stakeholder groups. This paper aims to assess the potential of ESG factors and related indicators to influence the perception of companies in terms of their competitiveness by analysing a selected sample of sustainability reports of business entities operating in different sectors. The findings from a conceptual content analysis of a research sample of sustainability reports will provide topical data for assessing congruence with expected preconditions for successful corporate governance in this area. Consequently, in the context of the growing public interest in sustainability issues, the increasing frequency of keywords associated with ESG factors and indicators over time occurring in sustainability reports can be an indication that a company is on the right track to gaining a competitive advantage. The findings from the content analysis of the sustainability reports of selected companies show that companies increasingly use ESG factors and relevant indicators. Using standardised indicators over a longer time contributes to the easier comprehension and higher value of these reports for the needs of investors and other stakeholders. Therefore, companies' engagement in this area is a positive signal for successful sustainable entrepreneurship with a significant competitive advantage.