Analiza zahtjeva za izvješćivanjem o održivosti s aspekta malog i srednjeg poduzetništva

graduate thesis

• Title (english): Analysis of requirements for reporting on sustainability from aspect of small and medium-sized enterprise
• Author: Slađana Miletić
• Mentor: Mateja Brozović (mentor)
• Committee member: Mateja Brozović (predsjednik povjerenstva)
• Committee member: Lajoš Žager (član povjerenstva)
• Committee member: Mihaela Mikić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-06-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Economics of Entrepreneurship

Abstract

Europska komisija ustrajno provodi svoja nastojanja da do 2050. Europa postane prvi klimatsko neovisan kontinent, a strateški okvir kojim se to želi postići obuhvaća: Akcijski plan o financiranju održivog rasta, Europski zeleni plan, Uredbu o taksonomiji, Uredbu (EU) 2019/2088 (SFRD-Sustainable Finance Disclosure Regulation) i Direktivu o korporativnom izvješćivanju 2022/2464 (CSRD-Corporate Sustainability Reporting Directive). Direktivom CSRD o korporativnom izvješćivanju o održivosti obuhvatit će se 50.000 obveznika. Istraživanje čiji se rezultati analiziraju u ovom radu provedeno je na uzorku mikro, malih i srednjih poduzeća gdje se ispitivala upoznatost sa novom Direktivom CSRD, potencijalne prednosti i nedostaci izvješćivanja, ali i spremnost na izvještavanje na dobrovoljnoj osnovi.

Abstract (english)

The European Commission is persistently pursuing its efforts to ensure that by 2050 Europe becomes the first climate-independent continent, and the strategic framework to achieve this includes: the Action Plan on Financing Sustainable Growth, the European Green Deal, the Taxonomy Regulation, Regulation (EU) 2019/2088 (SFRD Disclosure Regulation) and the Corporate Sustainability Reporting Directive 2022/2464 (CSRD). The CSRD Directive on corporate sustainability reporting will cover 50,000 obliged entities. The research, the results of which are analyzed in this paper, was conducted on a sample of micro, small and medium-sized enterprises, where familiarity with the new CSRD Directive, potential advantages and disadvantages of reporting, and willingness to report on a voluntary basis were examined.

• Keywords: Direktiva CSRD; poduzeće; obveznici; klimatsko neovisan; korporativno izvješćivanje; održivost
• Keywords (english): CSRD Directive; company; obliged entities; climate-independent; corporate reporting; sustainability
• Language: croatian
• URN:NBN: urn:nbn:hr:148:365720
• Study programme: Title: /; Study programme type: professional; Study level: graduate; Academic / professional title: magistar ekonomije/magistra ekonomije (magistar ekonomije/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-06-26 04:25:46