02863ntm a22005057i 4500 000723580 CZ-PrVSE 20250608110309.0 m d cr n|||||||||| 250608s2025 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Di Maio, Armando ISIS:179889 dis How chief sustainability officers influence sustainability reporting : a study of Italian listed companies eng How chief sustainability officers influence sustainability reporting : a study of Italian listed companies Armando Di Maio 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 investigates how the presence, hierarchical role, and competence of Chief Sustainability Officer (CSO) affect the quality and quantity of sustainability reporting among companies listed on Euronext Milan. Drawing on the Upper Echelons Theory and Legitimacy Theory, the study evaluates whether CSOs, especially those associated with top executive roles such as CEO or CFO, positively influence sustainability disclosure, assurance, and adherence to GRI standards. The findings reveal that CSO presence and expertise have a strong positive influence on sustainability reporting. However, mixed results are obtained when the CSO role is associated with the CEO or CFO, highlighting the complexity behind CSO appointment and the need for future research about sustainability leadership and reporting. Způsob přístupu: Internet management [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas Legitimacy theory Upper Echelons theory Sustainability reporting Chief Sustainability Officer Tyll, Ladislav xx0115948 ths Bruder Badie, Natálie ISIS:94125 opn Vysoká škola ekonomická v Praze. Podnikohospodářská fakulta kn20010709402 dgg https://insis.vse.cz/zp/90271/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/90271 Hlavní práce https://insis.vse.cz/zp/90271/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/90271/posudek/oponent/86767 Oponentura https://insis.vse.cz/zp/90271/podrobnosti dc:identifier NEPOSILAT VSKP vse90271 250605 90271