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

Jindra Peterková (), Martina Pavlačková (), Eva Svobodová () and Viktorie Zezulová ()
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Jindra Peterková: Moravian Business College Olomouc
Martina Pavlačková: Moravian Business College Olomouc
Eva Svobodová: Association of Small and Medium-Sized Enterprises and Crafts of the Czech Republic
Viktorie Zezulová: Moravian Business College Olomouc

A chapter in Eurasian Business and Economics Perspectives, 2025, pp 35-48 from Springer

Abstract: Abstract 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.

Keywords: ESG; Small and medium-sized enterprises; Sustainable entrepreneurship; ESG reporting; ESG score; Descriptive statistics (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/978-3-031-84319-8_3

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