Jak ESG pravidla a udržitelnost formují veřejné finance a daně?

In recent years, ESG criteria and sustainability principles have expanded beyond the private sector to increasingly influence public finance legislation. International frameworks such as the UN 2030 Agenda, the Paris Agreement, and the European Green Deal establish specific requirements for national tax and budget systems. This article examines how ESG criteria and sustainability principles are incorporated into Czech budgetary and tax law, analysing their influence on the frameworks. Using primarily analytical methodology, the research identifies requirements for tax legislation derived from strategic documents and evaluates their implementation in the Czech legal system. The findings reveal that while ESG and sustainability principles are present in Czech budgetary and tax law, their incorporation into specific legal norms remains insufficient. Several recommendations are proposed, including: inclusion of information about whether any revenues are collected or expenditures allocated in connection with sustainable development or fulfilment of ESG criteria in state budget acts, implementation of the revised Energy Taxation Directive and VAT Act amendments to favour renewable energy sources.