The ESG reporting in the Czech Republic

The paper deals with the evaluation of approaches to the ESG reporting used by chosen companies.Apart from companies that report by law or completely voluntarily, some companies are forced to create sustainability reports by their business partners and end customers, who are increasingly interested in this area.The evaluated group of companies also includes representatives of the TOP 10 large companies in the Forbes ESG rating 2023.The objective of the paper is to critically evaluate the approach of a selected group of companies to the creation of sustainability reports.