| Abstract [eng] |
The work examines the integration of sustainability in the activities of companies. The Sustainability Reporting Directive will oblige companies to provide sustainability data, so companies have many questions about how to smoothly adapt to the upcoming obligations. The main research question: How does the role of regulation in promoting the integration of sustainability in corporate activities unfold? The literature analysis revealed that companies both voluntarily and obligatorily include sustainability in their strategy, and seek to include sustainability in the company's culture. During the theoretical analysis, the main phenomena analyzed in the literature when studying this area emerged: the impact of mandatory and voluntary sustainability reporting, the influence of theoretical approaches, the development and implementation of corporate sustainability strategies, the promotion of sustainability culture and innovation, the impact of environmental and voluntary initiatives. To pursue the phenomena highlighted in the part of the theoretical solutions and to expand the qualitative research of the balance under consideration in the research, a structured interview with corporate sustainability specialists. The study of this broad area of data collection revealed sustainability integration practices in companies, which are evident through: sustainability practices, data reliability assurance, found that the standards applied by companies to the integration of sustainability in the activities of companies, the results show the organizational practice of preparing sustainability reports in companies, the research revealed the challenges posed by ASV professionals and the practices of companies involving employees in the processes of implementing sustainability in the company are analyzed in detail. |
