20.500.12556/DKUM-79515 Proučevanje povezave med nefinančnim poročanjem, verodostojnostjo in korporativne družbene odgovornosti proučevanega podjetja Study of connection between non-financial reporting, company CREDIBILITY and corporate social responsibility on the example of the company Zahteve družbenega okolja po informacijah glede poslovanja podjetij postajajo vse večje. Družba od podjetij zahteva posredovanje in poročanje tudi izven tistih osnovnih finančnih aspektov, na katere smo bili dolga leta navajeni. Trendi in interesi povprečnega človeka ter družbe se pomikajo k večjemu ohranjanju naravnega okolja kot tudi socialnega. Podjetja so te trende nekaj časa nazaj opazila in začela svoje poslovanje premikati k trajnostnemu poslovanju na podlagi korporativne družbene odgovornosti. S tem premikom pa se je v podjetjih pojavila tudi obveza ali želja po poročanja korporativne družbene odgovornosti oziroma nefinančnih informacij. Nekatera podjetja so to storila sama z namenom zagotavljanja konkurenčnih prednosti oziroma razlikovanja. Ostala podjetja pa so to storila, ko je nefinančno poročanje za določene subjekte postalo obvezno s sprejetjem Direktive o nefinančnem poročanju v Evropski uniji ter posledično pripadajoči zakonodaji posameznih članic. Za namen poročanja nefinančnih informacij in korporativne družbene odgovornosti pa mora podjetje poročati verodostojne in preverljive informacije. Le tako lahko podjetju družba zaupa in verjame, kaj dela, govori oziroma poroča. Podjetje mora svojo verodostojnost kot tudi korporativno družbeno odgovornost nenehno negovati. Ne gre za en poslovni proces, ampak za konstantno razvijanje in spremljanje aktivnosti za doseganje želenega. Poročanje nefinančnega poslovanja je postalo za določena podjetja, ki izpolnjujejo kriterije, obvezno z letom 2018 za letna poročila poslovnega leta 2017. Evropska komisija je izdelala priporočila in smernice, ki jih lahko podjetja uporabijo za poročanje o korporativni družbeni odgovornosti oziroma nefinančnem poslovanju. Smernice so nezavezujoče, podjetja sama izberejo način, po katerem bodo nefinančno poslovanje poročala. Za namen tega predstavljamo tudi trenutno še najbolj priljubljene standarde Global Reporting Initiative. Letno poročilo predstavlja podjetjem osnovno komuniciranje pregleda poslovanja. Za izbrano podjetje smo pregledali poslovna poročila in njegovo komuniciranje za poslovna leta 2018, 2019 in 2020. Prav tako smo pregledali, ali je bilo proučevano podjetje vključeno v konsolidirano letno poročilo matične družbe za vsa izbrana poslovna leta. Pregledali smo način poročanja in informacije, ki se v posameznih letih pojavijo znotraj teh poročil, in ali je podjetje izpolnilo svoje zakonske zaveze in morda tudi priporočila Evropske komisije. Ugotavljamo, da so zahteve zakona bile izpolnjene, vendar je pri poročanju informacij prišlo do nekaterih večjih razlik, nekaj jih je podjetje tudi čez potek pregledanih let odpravilo oziroma svoje poročanje delno nadgradilo. Postavili smo se v vlogo javnosti, ki je želela o izbranem podjetju pridobiti čim več kakovostnih in preverljivih informacij o nefinančnem poslovanju. V zaključnem delu naloge podamo tudi predloge izbranemu podjetju glede možnih izboljšav v skladu s pričakovanimi prihodnjimi zahtevami razvoja poročanja na tem področju. The demands of the social environment for information on business operations are growing. Society requires companies to intervene and report beyond those basic financial aspects to which we have been accustomed for many years. The trends and interests of the average person and society are moving towards greater preservation of the natural environment as well as the social one. Companies noticed these trends some time ago and began to move their operations towards sustainable business based on corporate social responsibility. With this shift, the obligation or desire to report corporate social responsibility or non-financial information also appeared in companies. Some companies have undertaken this initiative voluntarily in order to provide a competitive advantage or differentiation. Other companies did so when non-financial reporting became mandatory for certain entities with the adoption of the Non-Financial Reporting Directive in the European Union and, consequently, the corresponding legislation of individual member states. However, for the purpose of reporting non-financial information and corporate social responsibility, the company must report credible and verifiable information. Only in this way can society trust the company and believe what it does, says, or reports. The company must constantly nurture its credibility as well as corporate social responsibility. It is not a single business process, but a constant development and monitoring of activities to achieve the desired result. Reporting on non-financial operations has become mandatory for certain companies that met the criteria in 2018 for the annual reports of the 2017 financial year. The European Commission has developed recommendations and guidelines that companies can use to report on corporate social responsibility or non-financial operations. The guidelines are non-binding, companies choose the way in which they will report non-financial operations. To this end, we are also presenting the currently most popular Global Reporting Initiative standards. The annual report represents the basic communication of business reviews for companies. For the selected company, we reviewed the business reports and its communication for the business years 2018, 2019 and 2020. We also reviewed whether the studied company was included in the consolidated annual report of the parent company for all selected business years. We reviewed the reporting method and the information that appears within these reports in each year, and whether the company has met its legal commitments and perhaps the recommendations of the European Commission. We found that the requirements of the law have been met, but there have been some major differences in the reporting of information, some of which the company also eliminated over the course of the reviewed years or partially upgraded its reporting. We put ourselves in the role of the public, which wanted to obtain as much quality and verifiable information as possible about the selected company’s non-financial operations. In the final part of the thesis, we also offer suggestions to the selected company regarding possible improvements in accordance with the expected future requirements for the development of reporting in this area. verodostojnost korporativna družbena odgovornost nefinančno poročanje NFRD CSRD credibility corporate social responsibility non-financial reporting NFRD CSRD true true false B. Lukman Slovenski jezik Angleški jezik Magistrsko delo/naloga 2021-07-13 18:46:12 2022-08-11 13:12:54 2022-08-12 12:56:31 0000-00-00 00:00:00 2022 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 005.35 118060291 MAG_Lukman_Bostjan_2022.pdf MAG_Lukman_Bostjan_2022.pdf 1 78298D657908D2F6350540C65B9B7C38 fb6c992aeced0c10840f0a548b8a7cb4c4090eaa87ce2d77ed231306745f281b ce10428c-013a-11ed-93eb-00155d000105 20.500.12556/dkum/4d2a5e4f-b052-4086-971a-c45fe026fc58 https://dk.um.si/Dokument.php?lang=slv&id=159313 Ekonomsko-poslovna fakulteta 0 0 0