03724ntm a22005657i 4500 000729730 CZ-PrVSE 20260207225632.0 m d cr n|||||||||| 260207s2026 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Bujdošová, Alžbeta ISIS:155820 dis Integrated Value in the Consumer Products and Services Industry : Determinants, Measurement, and Implications eng Integrated Value in the Consumer Products and Services Industry : Determinants, Measurement, and Implications Alžbeta Bujdošová 2026 ?? stran : digital, PDF soubor Vedoucí práce: David Procházka Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví, 2026 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2026 This master thesis explores the integrated value model as a valuation model and a tool for managerial decision making in area of ESG improvement. The aim is to identify the correct valuation after internalisation of social and environmental externalities and its comparison to market value on a sample of twenty-nine companies within the selected industry from STOXX Europe 600 ESG-X index. Calculation of the integrated value consisted of three phases – calculation of financial value according to DCF model and calculation of social and environmental value, which was bound to quantification and monetization of the yet unmonetized effect of company on society and environment. The assumption of partial integration of externalities in market value was applied resulting from existence of active investors in market and application of various studies suggesting the partial correlation between improved responsibility profile of the company on its financial value. In conclusion, the empirical evidence revealed no significant integration of selected environmental and social impact of the firm´s activities in company´s market value as there was no significant difference identified between calculated financial value and market value. However, for two companies, the integration can be partially identified due to otherwise overrated terminal value growth. Způsob přístupu: Internet účetnictví a finanční řízení podniku [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas internalisation of externalities corporate valuation environmental value social value value modelling social and environmental corporate responsibility integrated value ESRS Procházka, David, 1979 říjen 10.- xx0081344 ths Petera, Petr, 1976- xx0129393 opn Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví kn20010709398 dgg https://insis.vse.cz/zp/91534/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/91534 Hlavní práce https://insis.vse.cz/zp/91534/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/91534/posudek/oponent/89424 Oponentura https://insis.vse.cz/zp/91534/priloha/33273 Přiloha k práci https://insis.vse.cz/zp/91534/podrobnosti dc:identifier NEPOSILAT VSKP vse91534 260204 91534