Analiza nefinancijskog izvještavanja odabranih hrvatskih velikih poduzeća

master's thesis

• Title (english): Analysis of non-financial reporting of selected large Croatian companies
• Author: Paula Garma
• Mentor: Ivana Pavić (mentor)
• Committee member: Ivana Mamić Sačer (član povjerenstva)
• Committee member: Ana Rep (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-09-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U današnje vrijeme, ugled jednog poduzeća se ne očituje isključivo kvantitativnim putem, već i kroz prizmu ekoloških, društvenih i upravljačkih kvalitativnih utisaka, na račun čega se sve veća važnost počinje pridavati pojmu društveno odgovornog poslovanja te njegovom izvještavanju. Spomenuto održivo i odgovorno poslovanje ima za cilj globalni gospodarstveni razvoj uskladiti sa standardima okoliša, društva i upravljanja (ESG – Environment, Social, Governance). Kako bi se definiralo i ubuduće reguliralo nefinancijsko izvještavanje poduzeća da se drže smjera održivog razvoja i društveno odgovornog poslovanja veliku ulogu imaju regulatorni okviri. Cilj regulatornih okvira, smjernica i standarda je predstaviti temeljna načela, koncepte i elemente odnosno smjernice za sastavljanje nefinancijskih izvještaja radi lakšeg razumijevanja, usporedbe i tumačenja izvještaja. Također, poticati poduzeća da dobrovoljno izvještavaju o nefinancijskim informacijama o investicijama i aktivnostima koje su u skladu s društveno odgovornim poslovanjem i održivim razvojem. Cilj rada je analizirati nefinancijske izvještaje odabranih poduzeća različitih djelatnosti u Republici Hrvatskoj te identificirati kako navedena poduzeća svojim nefinancijskim izvještajima doprinose društveno odgovornom poslovanju i održivom razvoju. U radu, analizom nefinancijskih izvještaja, utvrđeno je kako promatrana poduzeća ispunjavaju navedene ciljeve. Također, ukazano je na potencijalne pravce razvoja nefinancijskog izvještavanja u Republici Hrvatskoj.

Abstract (english)

Nowadays, the reputation of a company is not only manifested quantitatively, but also through the prism of ecological, social and governance qualitative impressions, on account of which the notion of socially responsible business and its reporting is beginning to be given increasing importance. The aforementioned sustainable and responsible business aims to harmonize global economic development with environmental, social and governance standards (ESG). In order to define and regulate the non-financial reporting of companies in the future and to funnel companies in the direction of sustainable development and socially responsible business, the regulatory framework plays a major role. The aim of the regulatory frameworks, guidelines and standards is to present basic principles, concepts and elements, i.e. guidelines for compiling non-financial reports for easier understanding, comparison and interpretation of reports. The paper analyzes the non-financial reports of five large companies: Croatia Airlines d.d., Podravka d.d., Hrvatski telekom d.d., Plava laguna d.d. and Jadran - Galenski laboratory d.d. for the years 2020, 2021 and 2022 in order to determine the advantages and disadvantages of publishing non-financial information. A comparative analysis of the non-financial reports of selected Croatian companies from different industries will show what principles were used in reporting and how companies from different industries contribute to the goals of socially responsible business and sustainable development. The aim of this thesis is to analyze the non-financial reports of selected companies from various industries in Croatia and identify how these companies contribute to corporate social responsibility and sustainable development through their non-financial reports. Through the analysis of non-financial reports in the thesis, it was determined that the observed companies fulfill mentioned objectives. Additionally, potential directions for the development of non-financial reporting in Croatia were also highlighted.

• Keywords: nefinancijsko izvještavanje; okolišni aspekti poslovanja; društveni aspekti poslovanja; upravljački aspekti poslovanja; društveno odgovorno poslovanje; ulaganja; održivi razvoj poduzeća
• Keywords (english): non-financial reporting; environmental aspects of business; social aspects of business; governance aspects of business; socially responsible business; investments; sustainable development of the company
• Language: croatian
• URN:NBN: urn:nbn:hr:148:698347
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-12 08:51:46