Preparedness of Czech Small and Medium-Sized Enterprises for
ESG Reporting

D 2025

Preparedness of Czech Small and Medium-Sized Enterprises for ESG Reporting

PETERKOVÁ, Jindra, Martina PAVLAČKOVÁ, Eva SVOBODOVÁ and Viktorie ZEZULOVÁ

Basic information

Original name

Preparedness of Czech Small and Medium-Sized Enterprises for ESG Reporting

Authors

PETERKOVÁ, Jindra, Martina PAVLAČKOVÁ, Eva SVOBODOVÁ and Viktorie ZEZULOVÁ

Edition

Švýcarsko, Eurasian Studies in Business and Economics, p. 35-48, 14 pp. 2025

Publisher

Springer

Other information

Language

English

Type of outcome

Proceedings paper

Country of publisher

Switzerland

Confidentiality degree

is not subject to a state or trade secret

Publication form

electronic version available online

References:

URL

Organization unit

Moravian Business College Olomouc

ISBN

978-3-031-84319-8

DOI

http://dx.doi.org/10.1007/978-3-031-84319-8_3

EID Scopus

2-s2.0-105002444010

Keywords in English

Descriptive statistics; ESG; ESG reporting; ESG score; Small and medium-sized enterprises; Sustainable entrepreneurship

Abstract

V originále

This paper is devoted to the analysis of the tendency of Czech small and medium-sized enterprises towards solving environmental, social, and governance issues. This theme is highly topical, as it will soon be mandatory for SMEs in the Czech Republic to implement ESG reporting obligations. The survey sample investigated in this article consists of 247 Czech SMEs that responded to an ESG issue-solving questionnaire developed in cooperation with the Association of Small and Medium-sized Enterprises. The tendency to address ESG issues is studied based on the number of employees using descriptive statistical methods. Furthermore, the whole survey sample is investigated to get a complex knowledge of ESG issue-solving in Czech SMEs. Our findings show that company size has a positive influence on the ESG scores, that the average company in the survey sample addresses ESG issues only superficially, and that awareness of ESG reporting obligations is very low. At the same time, most studied SMEs think of sustainability in terms of ESG, and within ESG they focus most on the social dimension.

Cite

PETERKOVÁ, Jindra, Martina PAVLAČKOVÁ, Eva SVOBODOVÁ and Viktorie ZEZULOVÁ. Preparedness of Czech Small and Medium-Sized Enterprises for ESG Reporting. Online. In Eurasian Studies in Business and Economics. Švýcarsko: Springer, 2025, p. 35-48. ISBN 978-3-031-84319-8. Available from: https://dx.doi.org/10.1007/978-3-031-84319-8_3.

@inproceedings{349688,
   author = {Peterková, Jindra and Pavlačková, Martina and Svobodová, Eva and Zezulová, Viktorie},
   address = {Švýcarsko},
   booktitle = {Eurasian Studies in Business and Economics},
   doi = {http://dx.doi.org/10.1007/978-3-031-84319-8_3},
   keywords = {Descriptive statistics; ESG; ESG reporting; ESG score; Small and medium-sized enterprises; Sustainable entrepreneurship},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Švýcarsko},
   isbn = {978-3-031-84319-8},
   pages = {35-48},
   publisher = {Springer},
   title = {Preparedness of Czech Small and Medium-Sized Enterprises for ESG Reporting},
   url = {https://link.springer.com/chapter/10.1007/978-3-031-84319-8_3},
   year = {2025}
}

TY  - CONF
ID  - 349688
AU  - Peterková, Jindra - Pavlačková, Martina - Svobodová, Eva - Zezulová, Viktorie
PY  - 2025
TI  - Preparedness of Czech Small and Medium-Sized Enterprises for ESG Reporting
PB  - Springer
CY  - Švýcarsko
SN  - 9783031843198
KW  - Descriptive statistics
KW  - ESG
KW  - ESG reporting
KW  - ESG score
KW  - Small and medium-sized enterprises
KW  - Sustainable entrepreneurship
UR  - https://link.springer.com/chapter/10.1007/978-3-031-84319-8_3
N2  - This paper is devoted to the analysis of the tendency of Czech small and medium-sized enterprises towards solving environmental, social, and governance issues. This theme is highly topical, as it will soon be mandatory for SMEs in the Czech Republic to implement ESG reporting obligations. The survey sample investigated in this article consists of 247 Czech SMEs that responded to an ESG issue-solving questionnaire developed in cooperation with the Association of Small and Medium-sized Enterprises. The tendency to address ESG issues is studied based on the number of employees using descriptive statistical methods. Furthermore, the whole survey sample is investigated to get a complex knowledge of ESG issue-solving in Czech SMEs. Our findings show that company size has a positive influence on the ESG scores, that the average company in the survey sample addresses ESG issues only superficially, and that awareness of ESG reporting obligations is very low. At the same time, most studied SMEs think of sustainability in terms of ESG, and within ESG they focus most on the social dimension.
ER  -

PETERKOVÁ, Jindra, Martina PAVLAČKOVÁ, Eva SVOBODOVÁ and Viktorie ZEZULOVÁ. Preparedness of Czech Small and Medium-Sized Enterprises for ESG Reporting. Online. In \textit{Eurasian Studies in Business and Economics}. Švýcarsko: Springer, 2025, p.~35-48. ISBN~978-3-031-84319-8. Available from: https://dx.doi.org/10.1007/978-3-031-84319-8\_{}3.

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