03389ntm a22005297i 4500 000723413 CZ-PrVSE 20250608110309.0 m d cr n|||||||||| 250608s2025 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Peterka, Simon ISIS:147641 dis Poradenství a Audit : Mapování struktury a etických hranic českého trhu ESG služeb eng Between Advisory and Assurance : Exploring the Structure and Ethical Boundaries of the ESG Services Market in the Czech Republic Simon Peterka 2025 ?? stran : digital, PDF soubor Vedoucí práce: Ladislav Tyll Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta podnikohospodářská, 2025 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2025 This thesis maps the emerging market for ESG consulting and auditing in the Czech Republic, detailing who provides which services, how advisory and assurance are organizationally separated, and what safeguards exist to preserve their independence. A mixed-method design—public-document analysis of 20 firms followed by ten interviews with professionals yields a granular picture of service portfolios, team hierarchies and data practices. Interpreted through agency, signaling and legitimacy theory, the evidence reveals fragmented data ownership, limited-scope assurance frequently delivered by the same networks that draft reports, and incentive structures favoring procedural compliance over decision-useful insight. EU regulation acts as the dominant demand trigger yet leaves firms struggling to define assurance scope and data stewardship. Actor-specific recommendations follow board-level ESG data stewards and incentive realignment for companies, phased scoping and partner rotation for advisory networks, and sector-based templates plus stricter conflict-of-interest registers for regulators. The study provides the first systematic map of Czech ESG services, extends theorizing to a transition economy and offers a practical reform roadmap. Způsob přístupu: Internet international management [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas Conflict of Interest CSRD ESG Audit ESG Consulting ESG Reporting Tyll, Ladislav xx0115948 ths Bruder Badie, Natálie ISIS:94125 opn Vysoká škola ekonomická v Praze. Podnikohospodářská fakulta kn20010709402 dgg https://insis.vse.cz/zp/89504/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/89504 Hlavní práce https://insis.vse.cz/zp/89504/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/89504/posudek/oponent/86766 Oponentura https://insis.vse.cz/zp/89504/priloha/31784 Přiloha k práci https://insis.vse.cz/zp/89504/podrobnosti dc:identifier NEPOSILAT VSKP vse89504 250607 89504