RT Journal Article
SR Electronic
A1 Popelková, Veronika
A1 Hampel, David
A1 Svoboda, Patrik
T1 Future of Environmental, Social and Governance Auditing in the Czech Republic - Evidence from Statutory Auditors
JF European Journal of Business Science and Technology
YR 2026
VO 11
IS 2
SP 147
OP 162
UL https://ejobsat.cz/artkey/ejo-202502-0001.php
AB 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.