European Journal of Business Science and Technology 2025, 11(2):147-162

Future of Environmental, Social and Governance Auditing in the Czech Republic – Evidence from Statutory Auditors

Veronika Popelková¹, David Hampel², Patrik Svoboda²

¹ Masaryk University, Brno, Czech Republic

² Mendel University in Brno, Czech Republic

This paper analyses the attitudes and opinions of statutory auditors regarding the issue of Environmental, Social and Governance reporting and its verification in the Czech Republic. The research examines auditors’ willingness to perform ESG assurance, their attitudes towards ESG issues, and their views on key skills and training needs. A questionnaire survey was conducted among Czech statutory auditors, and the results were analysed using statistical methods. The findings reveal differing attitudes between auditors employed in audit firms and self-employed auditors. Auditors from larger companies are more likely to perceive ESG reporting as a meaningful tool for responsible business and demonstrate greater interest in its verification, whereas self-employed auditors tend to be more sceptical and regard ESG as more of a formal obligation. Although the study focuses on the Czech Republic, it is based on European legislation, and the results can be generalised across the EU.

Keywords: ESG assurance, ESG auditing, ESG reporting, European Corporate Sustainability Reporting Directive

JEL classification: M14, M42, Q56

Received: May 26, 2025; Revised: August 20, 2025; Accepted: September 29, 2025; Published: January 5, 2026  Show citation