Analiza ESG izvještaja u Europskoj uniji s posebnim osvrtom na Hrvatsku

master's thesis

• Title (english): Analysis of ESG Reports in the European Union with the Special Reference to Croatia
• Author: Tomislav Janko
• Mentor: Vlatka Bilas (mentor)
• Committee member: Vlatka Bilas (predsjednik povjerenstva)
• Committee member: Sanja Franc (član povjerenstva)
• Committee member: Martina Sopta Ćorić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2024-09-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; International Economics

Abstract

Ovaj rad istražuje ESG izvještavanje, s posebnim naglaskom na primjenu u Europskoj uniji i Hrvatskoj. ESG obuhvaća okolišne, društvene i upravljačke čimbenike koji postaju ključni za dionike i investitore. Rad analizira razvoj ESG kriterija i ključne događaje koji su oblikovali ovu praksu te njihov doprinos održivom poslovanju. Posebna pažnja posvećena je zakonodavnim promjenama u Europskoj uniji, uključujući direktive iz 2014. i 2022. godine koje definiraju pravni okvir za ESG izvještavanje. Istražuju se koristi i izazovi povezani s implementacijom nefinancijskog izvještavanja te se prikazuju primjeri dobrih praksi u europskim poduzećima. Fokus je na ulogama ESG izvještavanja u postizanju održivosti. Rad također analizira održivost u hrvatskom gospodarstvu, ulogu Hrvatske gospodarske komore i drugih institucija u promicanju održivih praksi te izazove i prilike za hrvatska poduzeća. Posebno se razmatra utjecaj investicijskih programa Hrvatske banke za obnovu i razvoj te Ujedinjenih naroda na poslovne strategije. Zaključak pruža pregled ključnih nalaza i preporuke za daljnji razvoj ESG praksi, usmjerene prema organizacijama, poduzećima, investitorima i akademskoj zajednici.

Abstract (english)

This paper explores ESG reporting, with a particular focus on its application in the European Union and Croatia. ESG encompasses environmental, social, and governance factors that are becoming crucial for stakeholders and investors. The paper analyzes the development of ESG criteria and key events that have shaped this practice, as well as their contribution to sustainable business practices. Special attention is given to legislative changes in the European Union, including the directives from 2014 and 2022, which define the legal framework for ESG reporting. The benefits and challenges associated with the implementation of non-financial reporting are examined, and examples of good practices in European companies are highlighted. The focus is on the role of ESG reporting in achieving sustainability. The paper also analyzes sustainability in the Croatian economy, the role of the Croatian Chamber of Commerce and other institutions in promoting sustainable practices, and the challenges and opportunities for Croatian companies. Particular consideration is given to the impact of investment programs by the Croatian Bank for Reconstruction and Development and the United Nations on business strategies. The conclusion provides an overview of the key findings and recommendations for the further development of ESG practices, aimed at organizations, companies, investors, and the academic community.

• Keywords: nefinancijsko izvještavanje; ESG izvještaji; društveno odgovorno poslovanje
• Keywords (english): non-financial reporting; ESG reports; corporate social responsibility
• Language: croatian
• URN:NBN: urn:nbn:hr:148:872553
• 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: 2024-09-20 12:56:17