Český finanční a účetní časopis 2026(1):45-64 | DOI: 10.18267/j.cfuc.629

EU TAXONOMY IN SUSTAINABILITY REPORTING - A CASE STUDY

Katarzyna Chłapek, Sylwia Krajewska, Pola Filipowicz

The objective of this study is to examine sustainability reporting in relation to the EU Taxonomy (EU 2020/852). Three research questions were formulated: to what extent does the audited entity report in accordance with the EU Taxonomy; what are its percentages of investment income and expenses (CapEx) and operating expenses (OpEx), and what challenges did it face in reporting in accordance with the EU Taxonomy. To achieve this objective and address the research questions, the article employs a critical analysis of source literature, legal acts, and a hermeneutic method as well as a case study. The findings indicate that sustainability reporting is based on an extensive and highly diverse regulatory framework. At the same time, the empirical analysis reveals that the required KPIs related to revenue, CapEx, and OpEx are not presented in a fully comprehensive manner. The originality of this article lies in its attempt to assess the extent to which sustainability report disclosures comply with the EU Taxonomy, considering an entity subject to both optional and subsequently mandatory reporting requirements during the examined period.

Klíčová slova: EU taxonomy, sustainability reporting, ESG, technical screening criteria, minimum guarantees

The objective of this study is to examine sustainability reporting in relation to the EU Taxonomy (EU 2020/852). Three research questions were formulated: to what extent does the audited entity report in accordance with the EU Taxonomy; what are its percentages of investment income and expenses (CapEx) and operating expenses (OpEx), and what challenges did it face in reporting in accordance with the EU Taxonomy. To achieve this objective and address the research questions, the article employs a critical analysis of source literature, legal acts, and a hermeneutic method as well as a case study. The findings indicate that sustainability reporting is based on an extensive and highly diverse regulatory framework. At the same time, the empirical analysis reveals that the required KPIs related to revenue, CapEx, and OpEx are not presented in a fully comprehensive manner. The originality of this article lies in its attempt to assess the extent to which sustainability report disclosures comply with the EU Taxonomy, considering an entity subject to both optional and subsequently mandatory reporting requirements during the examined period

Klasifikace JEL: G38, M41, Q56

Zveřejněno: 23. květen 2026  Zobrazit citaci

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Chłapek, K., Krajewska, S., & Filipowicz, P. (2026). EU TAXONOMY IN SUSTAINABILITY REPORTING - A CASE STUDY. Český finanční a účetní časopis, 2026(1), 45-64. doi: 10.18267/j.cfuc.629
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