Identification of Methods of Disclosure of Non-Financial Information of the 50 Largest Construction Companies in the Czech Republic

Anotace: The construction industry, like the market as a whole, is facing new challenges in the area of non-financial reporting. For 2025, all major construction companies, the largest design firms, leading developers, many manufacturers and sellers of building materials and supplies, and some real estate investors will be required to publish sustainability reports or ESG data. Much larger groups of companies will be indirectly affected. Large construction companies will also have to report data for their supply chain, which is often very complex and long. The aim of this article was to determine, based on a survey of the construction industry in the Czech Republic, 1) whether the largest construction companies in the Czech Republic publish sustainability reports (ESG), and 2) how they present this data. The results show that all surveyed construction companies publish at least some sustainability information on their websites. These are mainly certifications related to environmental protection or occupational health and safety. There is no lack of a code of ethics, a reporting channel or social responsibility. Up to three-fifths of companies publish their ESG data through their own or their parent company's annual report. Large foreign companies are one step ahead. Their sustainability reports are prepared in accordance with international GRI standards and have been reporting detailed data for several years, including GHG Protocol emissions and taxonomic indicators.