Uloga integriranog izvješćivanja za praćenje informacija o održivom razvoju i njihov utjecaj na uspješnost poslovanja poduzeća

master's thesis

• Title (english): The role of integrated reporting to monitor information on sustainable development and their impact on business success
• Author: Nika Ivanišević
• Mentor: Ana Ježovita (mentor)
• Committee member: Ena Pecina (predsjednik povjerenstva)
• Committee member: Andrija Sabol (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Managerial Economics); Zagreb
• Defense date and country: 2023-05-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Poduzeća posljednjih godina u svoje poslovanje uvode koncept održivog razvoja kako bi odgovorili na izazove s kojima se cijeli svijet suočava. Održivi razvoj je pojam koji podrazumijeva osigurati budućim generacijama jednako kvalitetne uvjete za život kao i danas. Održivi razvoj uključuje tri dimenzije: ekonomsku, okolišnu i društvenu. Poduzeća posluju u sve izazovnijem okruženju te zbog toga više nisu orijentirana isključivo na profit nego žele stvoriti pozitivnu reputaciju na način da brinu o... More okolišu, društvu u kojem posluju te na samu ekonomiju. O važnosti održivosti govori i to da je Europska komisija donijela direktivu koja je obvezala velika poduzeća na objavljivanje nefinancijskih informacija s 1.1.2017. godine. Takva odluka dovela je do razvoja integriranog izvješćivanja u kojem poduzeća objedinjuju financijske i nefinancijske podatke. Rad uključuje istraživanje na uzorku devet od deset poduzeća koja su sastavni dio CROBEX10 indeksa. Pojedina poduzeća započela su s nefinancijskim izvješćivanjem i prije uvođenja obveze. Poduzeća koja su započela s ranijem izvješćivanjem u pravilu imaju opsežnija izvješća i veću zastupljenost GRI standarda prema trima kategorijama. Nadalje, ispitivao se utjecaj održivosti, koja je mjerena prema GRI standardima na način da se u odnos stavio broj objavljenih tema po poduzeću i ukupan broj teme za pojedinu kategoriju, na uspješnost poslovanja poduzeća. Prema rezultatima statističke analize, nije se pokazao statistički značajan utjecaj održivosti na povrat na imovinu i profitnu maržu, dok je utjecaj na povrat na glavnicu bio značajan. Less

Abstract (english)

In recent years, companies have been introducing the concept of sustainable development in their operations in order to respond to the challenges that the whole world is facing. Sustainable development is a term that implies providing future generations with the same quality living conditions as today. Sustainable development includes three dimensions: economic, environmental and social. Companies operate in an increasingly challenging environment, and as a result, they are no longer oriented... More solely on profit, but want to create a positive reputation in a way that cares for the environment, the society in which they operate, and the economy itself. The importance of sustainability is also shown by the fact that the European Commission passed a directive obliging large companies to publish non-financial information from 1 January 2017. Such a decision led to the development of integrated reporting in which companies combine financial and non-financial data. In the paper, research is conducted on a sample of nine out of ten companies that are an integral part of the CROBEX10 index. Some companies started with non-financial reporting even before the introduction of the obligation. As a rule, companies that started with earlier reporting have more extensive reports and a greater representation of the GRI standard according to the three categories. Furthermore, the impact of sustainability, which was measured according to GRI standards by comparing the number of published topics per company and the total number of topics for a particular category, on the company's performance was examined. According to the results of the statistical analysis, there was no statistically significant impact of sustainability on the return on assets and profit margin, while the impact on the return on equity was significant. Less

• Keywords: integrirano izvješćivanje; održivi razvoj; uspješnost poslovanja; GRI smjernice; panel analiza
• Keywords (english): integrated reporting; sustainable development; business success; GRI standards; panel analysis
• Language: croatian
• URN:NBN: urn:nbn:hr:148:763765
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-05-26 16:02:51