04716ntm a22005297i 4500 000730630 CZ-PrVSE 20260419164828.0 m d cr n|||||||||| 260419s2026 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Balogh, Ivan ISIS:119438 dis Dynamika a determinanty adopce ESG v České republice eng Dynamics and Factors of ESG Adoption in the Czech Republic / Ivan Balogh 2026 ?? stran : digital, PDF soubor Vedoucí práce: Ladislav Tyll Disertační práce (Ph.D.)—Vysoká škola ekonomická v Praze. Fakulta podnikohospodářská, Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby Businesses in the Czech Republic are increasingly exposed to regulatory, market, and stakeholder pressures to improve corporate environmental performance, strengthen ESG transparency, and communicate sustainability-related information credibly. This dissertation examines the organizational and contextual mechanisms through which firms respond to these pressures, with a particular focus on absorptive capability, environmental strategy, corporate environmental management performance, ESG disclosure intensity, firm-level factors, and the perceived importance of environmental claims in purchasing decisions. The dissertation consists of three empirical papers. The first paper employs covariance-based structural equation modelling (CB-SEM) to analyse internal ESG adoption based on questionnaires collected from senior managers of large Czech companies. The second paper complements this perspective by examining firm-level determinants of ESG disclosure intensity using censored regression models. The third paper applies generalized ordinal logistic regression to investigate how consumers’ individual predispositions relate to the perceived importance of environmental claims for product and service purchases. Taken together, the three papers provide a multi-level perspective on ESG adoption in the Czech context. The findings indicate that absorptive capability is positively associated with environmental strategy and indirectly associated with corporate environmental management performance through environmental strategy. In addition, firm-level characteristics, particularly company size measured by revenue and number of employees, as well as industry ESG sensitivity and profitability, are associated with higher observed ESG disclosure intensity. The findings further suggest that the perceived importance of environmental claims in purchasing behaviour is associated with anthropogenic climate change beliefs, green self-efficacy, and sustainability related communication from government institutions. Overall, the dissertation suggests that stronger environmental and ESG adoption outcomes are associated not only with compliance-oriented reporting, but also with firms’ ability to internalise sustainability knowledge, align environmental initiatives strategically, and communicate environmental performance in ways perceived as credible by stakeholders. The thesis contributes to the ESG and dynamic capabilities literature by offering an integrated, multi-level perspective on environmental strategy, environmental performance, and firm-level ESG disclosure determinants within a Central European regulatory setting shaped by the Corporate Sustainability Reporting Directive. Způsob přístupu: Internet management a manažerská ekonomie [obor disert. práce] disertace fd132024 czenas dissertations eczenas Corporate environmental management performance ESG disclosures Sustainability communication Absorptive capability Corporate environmental strategy Corporate Sustainability Reporting Directive (CSRD) Structural equation modelling Tyll, Ladislav xx0115948 ths Vysoká škola ekonomická v Praze. Podnikohospodářská fakulta kn20010709402 dgg https://insis.vse.cz/zp/89134/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/89134 Hlavní práce https://insis.vse.cz/zp/89134/priloha/33455 Přiloha k práci https://insis.vse.cz/zp/89134/podrobnosti dc:identifier NEPOSILAT VSKP vse89134 260408 89134