Reporting of Taxonomic Indicators and Greenhouse Gas Emissions in the Practice of the Largest Construction Companies in the Czech Republic

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 Reporting Initiative (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.