20.500.12556/DKUM-84082 Poročanje o družbeni odgovornosti v zavarovalništvu v Sloveniji Reporting on social responsibility in insurance sector in slovenia V zadnjih nekaj desetletjih se je med gospodarskimi subjekti v zahodnih demokracijah povečalo zavedanje, da so moralno dolžni nekaj vrniti družbi. Subjekt, ki ne bo pozitivno prispeval k družbi, bo razumljen kot družbeno neodgovoren! Da bi dokazale, da jim je »skrb« za ljudi in okolje, v katerem delujejo, so organizacije sprejele različne ukrepe. Poročila o družbeni odgovornosti gospodarskih družb/podjetij oziroma trajnostno poročilo, ki so poleg tradicionalnih letnih finančnih poročil zdaj postala letno poročilo, so eden od načinov, s katerimi dokazujejo, kako skrbni so bili v finančnem obdobju, ki se je pravkar končalo, in kako nameravajo nadaljevati da bo v prihodnjih obdobjih še bolj. Družbena odgovornost podjetja se nanaša na vrsto zelo raznolikih vedenjskih vidikov v podjetju in njegov vpliv na okolje v najširšem smislu. Ti vidiki so večinoma pokriti s poročanjem na področjih ESG (Environment, Society, Governance). Za družbeno odgovornost je značilna odgovorna poslovna praksa, zavzemanje za prostovoljne pobude, ki presegajo pravne in pogodbene zahteve, vključevanje družbeno odgovornih aktivnosti v poslovni načrt in upravljanje podjetja, opredelitev trajnostnih ukrepov in aktivnosti za različne interesne skupine podjetja, usklajevanje finančnih socialnih in okoljskih koristi za izboljšanje celovite konkurenčne pozicije podjetja. V nalogi bomo izpostaviti pomembnost poročanja o družbeni odgovornosti. Zanima nas, katere informacije o družbeni odgovornosti izkazujejo slovenske zavarovalnice v svojih letnih poročilih za leto 2021. V raziskavi upoštevamo 13 zavarovalnic. V raziskavi smo ugotovili, da večinoma vse zavarovalnice poročajo o družbeni odgovornosti (letno poročilo, splet). In the last few decades, there has been a growing awareness among business entities in Western democracies that they have a moral obligation to give something back to society. An entity that will not contribute positively to society will be understood as socially irresponsible! In order to prove that they "care" about people and the environment in which they operate, organizations have taken various measures of nonfinancial reporting, that is sustainability reports, which have now become an annual report in addition to the traditional annual financial reports, are one of the ways they demonstrate how diligent they have been in the financial period that has just ended and how they intend to continue to will be even more so in future periods. Corporate social responsibility refers to a range of very diverse behavioral aspects within a company and its impact on the environment in the broader sense. These aspects are mainly covered by reporting on ESG (Environment, Society, Gouvernance) matters. Social responsibility is characterised by responsible business practice, commitment to voluntary initiatives that exceed legal and contractual requirements, integration of socially responsible activities into the business plan and management of the company, the definition of sustainable measures and activities for various interest groups of the company, coordination of financial, social and environmental benefits for improving the overall competitive position of the company. In the assignment, we want to highlight the importance of reporting on social responsibility. We are interested in what information on social responsibility Slovenian insurance companies disclose in their annual reports for the year 2021. In the research, we consider 13 insurance companies. The study found that most insurance companies report on social responsibility (annual report, online). družbena odgovornost poročanje o družbeni odgovornosti zavarovalnice letno poročilo trajnostni razvoj splet zdravje in varstvo okolja dejavniki poslovna politika social responsibility social responsibility reporting insurance companies annual report sustainable development web health and environmental protection factors business policy true true false S. Fink Slovenski jezik Angleški jezik Diplomsko delo/naloga 2023-04-06 19:37:05 2024-09-24 13:33:46 2024-09-25 03:15:02 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 005.35:368 208746499 VS_Fink_Sabrina_2024.pdf VS_Fink_Sabrina_2024.pdf 1 4364D00E39DB97DE113718DAB338F107 8d421223ac4c59f719450d520842cd4cad2c5368b961bb987db61c8dbf99970d b9d773fd-6e99-11ef-a573-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=184703 Ekonomsko-poslovna fakulteta 0 0 0