Despite recent deregulation efforts, corporate sustainability implementation has accelerated significantly due to the European Sustainability Reporting Standards (ESRS). Requirements from business partners and financial institutions continue to intensify, making it essential for companies to establish their position within the sustainability agenda.

To assess the situation among Czech companies and their preparedness, we conducted comprehensive exploratory research in 2024-2025, covering 30 organizations across multiple sectors. Through a combination of 14 in-depth interviews, 3 expert consultations, 2 focus groups, and extensive literature analysis, we identified the true nature of sustainability implementation challenges.The findings reveal what really lies behind common concerns such as "insufficient resources," "excessive complexity," and "administrative burden."

The research focused on identifying and understanding the challenges associated with implementing sustainability and specifically ESRS in companies. We focused on the state of readiness for ESRS reporting, approaches to data, responsibilities and process management, key barriers, and practical solutions.
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The main goal of the research is to help companies facing the same challenges and to provide an overview of what works and what doesn't in practice.

‍Full research report Implementation of sustainability by Czech companies 2025 is available for download below. A Czech version is also available.
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- 30 Czech organizations took part
- Nearly 700 authentic statements from business managers, experts and institutional representatives
- 14 in-depth interviews, 3 expert consultations, 2 focus groups, plus an extensive literature review
- Research period 2024–2025; report published October 2025
- Fully self-funded and independent; methods consulted with researchers from VŠE and Charles University
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The primary motivation for ESRS implementation is legal compliance. Expected business benefits of mandatory reporting have so far rarely been confirmed.
Implementation is significantly more demanding than companies anticipated. It often exceeds internal time and capacity limits.
The main barrier is uncertainty and instability of public regulation. Missing central interpretation leads to inconsistent readings and unnecessary overcompliance.
SMEs bear a disproportionate burden. Requirements from major clients and banks are passed down the supply chain without support infrastructure.
The hardest data to obtain: Scope 3 GHG emissions from suppliers.
Mandatory reporting has had a positive effect on embedding sustainability into corporate operations — but the efficiency of implementation requires fundamental improvement.


How to cite this research
mutualus s.r.o., advokátní kancelář, Implementation of Sustainability by Czech Companies 2025, Research report, October 2025. Findings may be freely referenced with attribution.

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