Frequently Asked Questions (FAQs)

The full Research report is available at mutualus.eu/research.

RESEARCH FINDINGS

1. Does the research conclude that ESRS implementation is a genuine problem for Czech enterprises?

Yes. The Research report provides a detailed and structured insight into the tangible difficulties faced by Czech (and other) enterprises during ESRS implementation, thereby creating the necessary conditions to address them effectively.

2. Does the research imply that corporate sustainability or standardised public reporting is unnecessary?

No. The research focuses specifically on challenges; therefore, the report primarily addresses errors, deficiencies, and obstacles in ESRS implementation. Despite this critical focus, statements from participating enterprises indicate that managing corporate sustainability is valuable and beneficial for firms—provided it is executed correctly and with realistic expectations.

3. Does the research suggest that the scope and pace of mandatory standardised sustainability reporting in the EU should be reconsidered?

Yes. The research confirmed that, at the time of the study (2024–2025), the demands of the CSRD and ESRS significantly exceeded the capabilities of Czech enterprises. This applies to internal capacities, the current maturity of sustainability management, the ability to utilise gathered data for actual business steering, and the lack of available tools to resolve interpretative uncertainties.

4. Does the research conclude that it would be better to abandon mandatory standardised sustainability reporting?

No. On the contrary, the research indicates that mandatory reporting has had a positive impact on embedding sustainability into corporate operations. However, the report concludes that the efficiency of this implementation requires fundamental improvement.

5. Does the research conclude that public communication of corporate sustainability should not be subject to regulation?

No. The research confirms the positive role of public regulation in introducing standardised—and thus more transparent and economical—disclosure regarding a company's financial and impact sustainability. Regulation clearly mobilises societal resources and accelerates corporate processes. However, the research also reveals the limits of regulation: enterprises only engage deeply with sustainability once they are convinced it delivers real added value.

6. Based on the findings, can we expect EU institutions or the Czech state to provide detailed tools for implementing sustainability into corporate governance?

Likely not. The research concludes that such an expectation is unrealistic. Enterprises should instead focus on mastering the fundamentals of sustainability literacy, deepening and building their own capacities, and developing necessary tools in collaboration with other companies at the industry association level.

RESEARCH REALISATION

7. Was there any value in conducting such extensive research given existing knowledge about ESRS implementation issues?

Yes, absolutely. A comprehensive literature review—one of our core methods—confirmed a lack of current knowledge regarding the specific challenges enterprises face during ESRS implementation, particularly in the Czech context. While analyses of published sustainability reports existed, these offered insights into technical compliance rather than the implementation process itself, failing to explain the drivers of success or failure. Furthermore, some existing studies lacked objectivity, serving to either defend or negate the agenda of the publishing organisation. While questionnaires provided quick data, our research employed a triangulation of methods to verify data from multiple sources. Although more labour-intensive, this approach offers deep insight into the root causes of the issues, significantly increasing the validity of findings and preventing distorted interpretations. For details, see Sections 4 (Methodology) and 5 (Literature review) of the Research report.

8. Was this research truly independent?

Yes. The research was conducted by the independent law firm mutualus, funded entirely from its own resources. It was executed professionally according to open research principles, leveraging mutualus’s expert background. To manage the risk of bias from our own advisory experience, we carefully selected our methods and consulted with independent researchers from the Prague University of Economics and Business (VŠE) and Charles University (UK). For details, see Sections 2 (Authorship, funding) and 4 (Methodology) of the Research report.

9. How representative is the research regarding sample size and composition?

The research is sufficiently representative. A total of 30 Czech organisations participated. This included 14 firms engaging in semi-structured in-depth interviews, with 16 other entities participating via other methods. Unlike quantitative surveys which aim for statistical representativeness, qualitative research prioritises the depth and richness of information. Our 14 in-depth interviews provided a detailed understanding of processes and obstacles. In this context, 30 organisations represent a very robust sample covering a wide spectrum of challenges. The triangulation of methods further mitigates the limitations of individual methods. For details, see Section 4.1 (Data collection) of the Research report.

10. Does the research primarily address the situation of large firms rather than SMEs?

Yes. The research intentionally focused on larger firms from the first and second waves of CSRD application, as these entities already possess practical experience with ESRS implementation. See Section 4.1.1 (Sample characteristics). This limits the direct transferability of findings to Small and Medium-sized Enterprises (SMEs) or those without dedicated ESG capacity. However, the position of SMEs was examined within the literature review and is repeatedly commented upon in the report, particularly within the discussion and recommendations. The authors explicitly recommend further study on the impact of ESRS adoption on SMEs in the Czech Republic, including the dynamics of their dependence on large enterprises.

11. Is investigating ESRS implementation difficulties pointless if the EU plans to reduce the burden of CSRD and ESRS?

No, it is not pointless. The research confirms that managing companies from the perspective of financial and impact sustainability does not rely solely on the existence or breadth of regulation. It is an objective need arising from new, tangible requirements of business and societal stakeholders; this need exists independently of regulation and will continue to evolve.

THE RESEARCH REPORT

12. Is there an abridged version of the Research report available?

No. We intentionally avoided creating a shorter version, as omitting the description of research methods, direct corporate statements, and context would negatively impact the report's value and utility. For a quick overview of key sections (approx. 21 pages), we recommend reading:

• 1. Summary (1 page)
• 8. Summary of main results (7 pages)
• 9. Discussion and recommendations (9 pages)
• 10. Conclusion (4 pages)

13. Are there supporting materials available alongside the Research report?

Yes. We continuously publish follow-up materials on our blog at mutualus.eu/blog, covering specific thematic challenges or project planning for sustainability implementation. Everything related to the research is available at mutualus.eu/research. You may also subscribe to our newsletter via welcome@mutualus.eu.

14. In which languages is the Research report available?

‍It is currently available in Czech at mutualus.eu/research. An English version will be available by the end of 2025.

15. How can we use and communicate the research findings?

‍The findings may be freely used as a basis for the internal needs of enterprises, business associations, regulators, researchers, and other entities. The Research report is publicly accessible and may be referenced or cited, provided the source is acknowledged: (mutualus s.r.o., advokátní kancelář, Implementation of Sustainability by Czech Companies 2025, Research report, October 2025). Commercial use is prohibited without the prior written consent of the author.