Independent research by mutualus

Implementation of Sustainability by Czech Companies 2025

What lies behind “we lack resources” or “it is an administrative burden”? The first in-depth study of how Czech companies implement sustainability and ESRS.

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Under the auspices of the Czech Ministry of Finance, the Ministry of the Environment and the Confederation of Industry of the Czech Republic

The research in numbers

Exploratory research carried out in 2024–2025. Fully independent and self-funded; we consulted the methods with researchers from the Prague University of Economics and Business (VŠE) and Charles University.

Czech organisations across sectors took part

700

authentic statements from managers, experts and institutional representatives

conversations: 14 in-depth interviews, 3 expert consultations and 2 focus groups, plus a literature review

2025

Czech report published in October, English version in November; data collected in 2024–2025

What we found

Six main findings. The full report adds respondents’ quotes, context and recommendations.

Companies report mainly to comply with the law

The expected business benefits of mandatory reporting have so far rarely been confirmed.

Implementation is far more demanding than expected

It often exceeds internal time and capacity limits.

The main barrier is unstable regulation

Without a central interpretation, companies read the rules differently and often do more than they need to.

SMEs carry a disproportionate burden

Requirements from major customers and banks are passed down the supply chain without any support infrastructure.

Scope 3 data is the hardest to get

Above all, greenhouse gas emissions data from suppliers.

Reporting has helped, but must become more efficient

Mandatory reporting has helped embed sustainability in how companies operate. The efficiency of implementation needs fundamental improvement.

Download the full report

The report is available in English and Czech, free of charge and without registration. You may quote the findings freely with attribution.

How to cite: mutualus s.r.o., advokátní kancelář, Implementation of Sustainability by Czech Companies 2025, research report, 2025.

English report (PDF)Czech version (PDF)

About the research

We wanted to understand the challenges companies face when implementing sustainability, and ESRS in particular. We looked at readiness for reporting, work with data, responsibilities and process management, the main barriers and practical solutions.

The aim is to help companies facing the same challenges and to show what works in practice and what does not.