20.500.12556/DKUM-84335 Primerjalna analiza poročanja o trajnostnem razvoju zavarovalnic v Sloveniji in Švici Comparative analysis of reporting on the sustainable development of insurance companies in Slovenia and Switzerland Trajnostni razvoj je pomemben koncept poslovne strategije, ki je znan že dlje časa in je zasnovan na treh vidikih poslovanja podjetja ter skuša naš planet zavarovati pred svojimi negativnimi vplivi na okolje. V tem magistrskem delu se osredotočamo na trajnostno poročanje zavarovalnic v Sloveniji in Švici v letih 2017 in 2022. Najprej smo se osredotočili na teoretične cilje, in sicer smo najprej predstavili trajnostni razvoj, vidike trajnostnega razvoja v povezavi z zavarovalnicami in na kratko predstavili druge raziskave, ki so že bile narejene na področju trajnostnega poročanja in trajnostnega poročanja zavarovalnic. Sledili so empirični cilji, in sicer smo izvedli primerjalno analizo s slovenskimi zavarovalnicami, ki so delovale v letih 2017 in 2022, in delom švicarskih zavarovalnic, ki so prav tako delovale v letih 2017 in 2022. Uporabili smo dva točkovnika, s katerima so raziskali različne smernice poročanja. Ugotovili smo, da poročila o trajnostnem razvoju zavarovalnic v Švici dosegajo boljše točkovne rezultate na vseh treh vidikih poročanja in vsebujejo več ciljev GRI kot slovenske zavarovalnice. Prav tako smo z analizo ugotovili pomanjkljivosti pri izpolnjevanju zahtev po novih evropskih standardih v poročilih v letu 2022. Do leta poročanja bodo trajnostna poročila z novimi zahtevami še morali dopolniti. Sustainable development is an important concept of business strategy which has been known for a long time and is based on three aspects od the company´s operations and is trying to protect our planet form its negative environmental impacts. In this masters thesis we focus on the sustainability reporting of insurance companies in Slovenia and Switzerland in 2017 and 2022. We first focused on the theoretical goals. First we presented sustainable development, aspects of sustainable development in connection with insurance companies and briefly presented other research, which has already been done in the field of sustainable reporting and sustainable reporting of insurance companies. Secondly, we followed empirical goals with a comparative analysis on Slovenian and Swiss insurance companies that operated in 2017 and 2022. We used two scorers which we used to investigate different guidelines reporting. We found that reports on the sustainable development of insurance companies in Switzerland achieve better scoring results in all three aspects of reporting and also contain more GRI targets than Slovenian insurance companies. The analysis also identified shortcomings in meeting the requirements of the new European standards in the reports in 2022. Untill the reporting year the sustainability reports will still have to be supplemented with the new requirements. Trajnostni razvoj zavarovalnice nefinančne informacije trajnostno poročanje. Sustainable development insurance companies non-financial information sustainable reporting. true true false S. Težak Slovenski jezik Angleški jezik Magistrsko delo/naloga 2023-05-24 11:40:13 2023-08-16 14:08:23 2023-08-17 03:09:31 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 502.131.1:368 161398275 MAG_Tezak_Sabina_2023.pdf MAG_Tezak_Sabina_2023.pdf 1 68A402B214CEBCA295D24FE97E9C02A6 b640e240b30fbbf461e66644294b68d206a4adcb7060ae95eb4bd33c1c31e4f5 f32e3e36-0f49-11ee-bb72-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=168186 Ekonomsko-poslovna fakulteta 0 0 0