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This article addresses frequently asked questions regarding the Research report "Implementation of Sustainability by Czech Companies 2025", published by mutualus Law Firm in October 2025.

The advisory firm mutualus presents the Research Report "Implementation of Sustainability by Czech Companies 2025". Through nearly 700 authentic statements from participating business managers, experts, and institutional representatives, the report provides a comprehensive picture of how Czech enterprises are adopting corporate sustainability and fulfilling the requirements of the European CSRD directive and ESRS standards. In doing so, they face capacity shortages, difficulties in data acquisition, and a lack of legal certainty.

Whether introducing or removing regulations, ignoring reality does not pay. While some rejected legislative proposals may temporarily ease the burden on companies, resulting legal chaos is more likely to harm them in the long run.

Materiality is often overused, but it is still essential for identifying and disclosing what truly matters, beyond just sustainability.

Until recently, corporate waste disposal costs were marginal, and accordingly, little attention was paid to the procurement of waste management services.

The EU’s Corporate Sustainability Due Diligence Directive (CS3D) marks a major step forward in corporate accountability, requiring companies to address human rights and environmental impacts within their operations and value chains.

A critical analysis of sustainability indicators

On August 30th, EFRAG released the digital XBRL Taxonomy for ESRS set 1, including a separate XBRL taxonomy for the Article 8 disclosures

New EU rules designed to tackle deforestation and forest degradation will soon become applicable

Not only the EU requires its companies to report on sustainability. What are the US Climate Rules and how are they different from the EU CSRD?