20.500.12556/DKUM-65495 Poročanje o družbeni odgovornosti bank in zavarovalnic v letnih poročilih Reporting on social responsibility of banks and insurance companies in the annual reports Družbena odgovornost podjetja postaja vse bolj aktualna. O družbeni odgovornosti obstaja več definicij, opredelitev, modelov ter standardov in pobud za njeno izvajanje. Družbena odgovornost je prisotna v bankah, saj se povečuje potreba po etičnem in odgovornem ravnanju. Boj proti korupciji in pranju denarja je za banke pomemben del družbeno odgovornega ravnanja. Prav tako komitenti in zaposleni pričakujejo, da banke delujejo družbeno odgovorno. Enako velja za zavarovalnice, saj družbena odgovornost povečuje ugled zavarovalnice, kar predstavlja njihovo konkurenčno prednost. Za organizacije je poleg vključevanja družbene odgovornosti v svoje poslovanje pomembno tudi poročanje o družbeni odgovornosti v svojih letnih poročilih. V nalogi želimo izpostaviti pomembnost poročanja o družbeni odgovornosti. Zanima nas, katere informacije o družbeni odgovornosti izkazujejo slovenske banke in zavarovalnice v svojih letnih poročilih za leto 2014. V raziskavi upoštevamo 60 področij poročanja, ki jih povzemamo po smernicah Global Reporting Initiative G4. Z rezultati raziskave smo ugotovili, da slovenske banke in zavarovalnice več poročajo o ekonomskih kot okoljskih kazalcih ter več o kazalcih odgovornosti produktov kot kazalcih odnosa do družbe. Prav tako slovenske banke v svojih letnih poročilih več poročajo o družbeni odgovornosti kot slovenske zavarovalnice. Obstaja pa statistično značilna pozitivna korelacija med številom zaposlenih in družbeno odgovornostjo ter bilančno vsoto in družbeno odgovornostjo. Corporate social responsibility is becoming an increasingly important topic. There are several definitions, models, standards and initiatives to implement social responsibility in practice. Social responsibility is present in the banks because of the growing need for ethical and responsible behavior. The fight against corruption and money laundering is an important part of the bank's socially responsible behavior. Moreover, customers and employees expect that banks act in a socially responsible manner. The same applies to insurance companies. Social responsibility increases their reputation which represents competitive advantage. In addition to integration of social responsibility into their business, it is also important to report on social responsibility in their annual reports. In this thesis we highlight the importance of reporting on social responsibility. We want to know what information on social responsibility are disclosed in annual reports of Slovenian banks and insurance companies for the year 2014. In this study we consider 60 reporting disclosures based on the guidelines of Global Reporting Initiative G4. To sum up the results of the survey, we conclude that Slovenian banks and insurance companies are reporting more on economic indicators in comparison to environmental indicators and that they are reporting more on indicators of product responsibility in comparison to indicators of the society. Moreover, Slovenian banks disclose more on social responsibility in their annual reports in comparison to Slovenian insurance companies. There is a statistically significant positive correlation between the number of employees and social responsibility and between the balance sheet and social responsibility. družbena odgovornost poročanje o družbeni odgovornosti banke v Sloveniji zavarovalnice v Sloveniji letno poročilo 2014 Smernice za globalno poročanje GRI G4. social responsibility social responsibility reporting banks in Slovenia insurance companies in Slovenia annual report 2014 Global reporting initiative G4. true true false [S. Škoberne] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2017-04-11 13:11:27 2017-07-13 09:44:28 2022-07-08 03:08:37 2019-07-11 15:20:04 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 12773404 URN:SI:UM:DK:OSQICWMO MAG_Skoberne_Sabina_2017.pdf MAG_Skoberne_Sabina_2017.pdf 1 9F37B6D54FFBA6B181356ECC4CD3A340 40e7769dec85a3687d4348a9181bcae8f6b3a8ba54ce254932c17ad09185792f 360a7909-7c0e-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=112191 Ekonomsko-poslovna fakulteta 0 0 0