20.500.12556/DKUM-89671 Primerjalna analiza poročanja o trajnosti oskrbnih verig izbranih slovenskih večnacionalnih podjetij The comparative analysis of selected Slovenian multinational companies' reporting on supply chains' sustainability Trajnostno poročanje je nenehno razvijajoče se področje, kar od podjetij zahteva stalno učenje, prilagajanje in izboljšanje pripravljenosti na nove zahteve tega poročanja. Slednje je Evropska unija oblikovala tudi z Direktivo poročanja o trajnostnem razvoju podjetij (angl. Corporate Sustainability Reporting Directive (CSRD)), Direktivo o skrbnem pregledu trajnosti podjetij (angl. The Corporate Sustainability Due Diligence Directive (CSDDD)) in Evropskimi standardi poročanja o trajnosti (angl. European Sustainability Reporting Standards (ESRS)). Trajnostno poročanje postaja tudi celovitejše, zajema kazalnike okolja, družbe in upravljanja (ESG) ter obsega vrednostno verigo podjetja. Slednja zajema oskrbno verigo podjetja, ki je v mednarodnem okolju ključni del podjetja in iz katere izhaja marsikateri vpliv podjetja na trajnostno poslovanje. V teoretičnem delu magistrskega dela obravnavamo trajnost v mednarodnih oskrbnih verigah, poročanje o trajnostnem poslovanju in poročanje o trajnosti oskrbnih verig. V tem delu opredeljujemo pomen direktiv CSRD in CSDDD ter standardov ESRS za poročanje o trajnosti oskrbnih verig. V empiričnem delu nas je zanimalo poročanje o trajnosti oskrbnih verig treh izbranih slovenskih večnacionalnih podjetij. To smo delno raziskovali na osnovi sekundarnih podatkov - z analizo trajnostnih poročil podjetij -, pri čemer sta nas zanimala predvsem dosedanje poročanje o trajnosti mednarodnih oskrbnih verig in dosedanje opravljanje skrbnega pregleda oskrbnih verig. Primarni del empirične raziskave je obsegalo anketiranje, v katerem so izbrana podjetja sodelovala. Z analizo odgovorov na postavljena vprašanja smo pridobili vpogled v trajnostno poročanje podjetij, v njihove zaznane priložnosti in izzive poročanja o trajnosti oskrbnih verig ter v njihovo opravljanje skrbnega pregleda oskrbnih verig. Z empirično raziskavo smo ugotovili, da izbrana podjetja v svoja poročila o trajnostnem poslovanju vključujejo informacije o trajnosti oskrbnih verig. Spoznali smo, da podjetja pri poročanju o trajnosti oskrbnih verig priložnosti in izzive zaznavajo v podobnem obsegu. Za pridobivanje informacij o oskrbni verigi bodo podjetja primorana izboljšati opravljanje skrbnega pregleda oskrbnih verig. Sklepamo, da še vsa podjetja niso zelo dobro pripravljena na zahteve novih ureditev trajnostnega poročanja. Sustainability reporting constantly evolves, requiring companies to continuously learn, adapt, and improve their preparedness for new reporting requirements. It has also been developed by the EU’s Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), and the European Sustainability Reporting Standards (ESRS). Sustainability reporting is becoming more comprehensive, covering environmental, social, and governance (ESG) indicators and the scope of a company's value chain. The latter covers the company's supply chain, which is a vital part of the company in an international environment and from which many of the company's sustainability impacts derive. The theoretical part of the master thesis deals with sustainability in international supply chains, sustainability reporting, and sustainability reporting in supply chains. In this part, we define the relevance of the CSRD and CSDDD and the ESRB standards for supply chain sustainability reporting. In the empirical part, we were interested in the sustainability reporting of the supply chains of three selected Slovenian multinational companies. This was partly investigated on the basis of secondary data - by analyzing the companies' sustainability reports – where we were particularly interested in the sustainability reporting of international supply chains and the due diligence of supply chains to date. The primary empirical research consisted of a survey in which the selected companies participated. By analyzing the responses to the questionnaire, we gained insights into companies' sustainability reporting, their perceived opportunities and challenges in reporting on the sustainability of supply chains, and their supply chain due diligence performance. Through empirical research, we found that the selected companies include information on supply chain sustainability in their sustainability reports. We found that companies perceive opportunities and challenges in reporting on supply chain sustainability to a similar extent. Companies will need to improve their supply chain due diligence to obtain supply chain information. We conclude that not all companies are yet very well prepared for the requirements of the new sustainability reporting regimes. trajnost trajnostno poročanje trajnost oskrbnih verig kazalniki ESG večnacionalna podjetja sustainability sustainability reporting sustainability of supply chains ESG indicators multinational companies true true false S. Juhart Slovenski jezik Angleški jezik Magistrsko delo/naloga 2024-08-02 10:35:20 2024-10-16 12:29:16 2024-10-17 03:10:08 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 502.131.1:339.94 211781635 MAG_Juhart_Sergeja_2024.pdf MAG_Juhart_Sergeja_2024.pdf 1 54F7F084E1B2C46AD30435CCF88E9AAF cc63239f9cc8d1d7748b3c07849251b40210b10825d2fe9b0e3749923b8e35b6 207cfa3f-80ab-11ef-927c-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=186149 Ekonomsko-poslovna fakulteta 0 0 0