20.500.12556/DKUM-91832 Celostno poročanje - kritično razmišljanje o prihodnosti in zaupanju v poročanje Integrated reporting - critical thinking about the future and confidence in reporting V diplomskem delu smo se osredotočili na celostno poročanje in kako to vpliva na organizacije, njihove zaposlene in deležnike organizacij. Delo vključuje predstavitev zakonskih izhodišč priprave letnih poročil, njihovo vsebino, računovodski in poslovni del letnega poročila ter (ne)etičnost pri njihovi pripravi. Namen raziskovanja izbrane tematike je bil zbrati in analizirati dostopne informacije opravljenih raziskav o celostnem letnem poročanju organizacij ter kritično preučiti, vpliv celostnega poročanja na zaupanje uporabnikov v poročanje. Osredotočili smo se predvsem na poslovni del poročanja organizacij. Pojavila se je potreba, da organizacije razkrijejo več nefinančnih informacij in da bi bilo to poročenje poenoteno je januarja 2023 v veljavo stopila direktiva glede poročanja organizacij o trajnosti (CSRD) in s tem spremenila prej veljavno Direktivo o nefinančnem poročanju (NFRD). Direktiva CSRD in ESG standardi so namenjeni boju proti podnebni krizi s preoblikovanjem EU v sodobno, z viri gospodarno in konkurenčno gospodarstvo z ničelnim izpustom toplogrednih plinov do leta 2050. S tem so se v organizacijah pojavile nove zahteve o poročanju in spremenile dosedanji način kako in o čem poročajo. Za okoljski, socialni in upravljavski vidik (ESG) smo raziskali, kako vplivajo na organizacije in njihove deležnike. Iz člankov smo zbrali informacije in poročali o vplivih in pričakovanih učinkih celostnega poročanja. Na podlagi pregleda ugotovitev, smo ovrednotili hipotezo Hipoteza H1: Raziskovalci v večini podajajo ugotovitve o pozitivnem učinku celostnega poročanja na zaupanje deležnikov, ter jo potrdili. Ko organizacije objavijo letna poročila, so običajno dostopna vsem. Dobro pripravljena letna poročila lahko organizacijam služijo kot promocija za investorje, nove stranke in druge deležnike. Da si lahko uporabniki letnega poročila glede njegove vsebine razvijejo lastno mnenje, potrebujejo veščine kritičnega razmišljanja. Ozadje teoretičnih izhodišč kritičnega razmišljanja in njegove spretnosti smo predstavili v poglavju o kritičnem razmišljanju v povezavi s celostnim poročanjem. V povzetku smo zbrali ugotovitve povezane iz praks poročanja v organizacijah, vpliva implementacije ESG standardov v organizacijah in ovrednotili hipotezo. In the thesis, we focused on integrated reporting and how it affects organizations, their employees, and stakeholders. It includes an overview of the legal framework for the preparation of annual reports, their content, the financial and non-financial parts of the annual report, and the (un)ethical aspects of their preparation. The purpose of researching the chosen topic was to collect and analyze available information from studies on integrated annual reporting by organizations and critically examine the impact of integrated reporting on users' trust in reporting. We mainly focused on the non-financial part of organizational reporting. A need emerged for organizations to disclose more non-financial information, and in January 2023, the Corporate Sustainability Reporting Directive (CSRD) came into effect, replacing the previously valid Non-Financial Reporting Directive (NFRD), to unify this reporting. The CSRD directive and ESG standards aim to combat the climate crisis by transforming the EU into a modern, resource-efficient, and competitive economy with net-zero greenhouse gas emissions by 2050. This has introduced new reporting requirements for organizations and changed the way and content of what they report. For the environmental, social, and governance aspects, we explored how they affect organizations and their stakeholders. From articles, we gathered information and reported on the impacts and expected effects of sustainable reporting. Based on the review of the findings, we evaluated the Hypothesis H1: Most researchers report positive effects of integrated reporting on stakeholder trust, and we confirmed it. When organizations publish annual reports, they are generally accessible to everyone. Well-prepared annual reports can serve as a promotional tool for organizations, attracting investors, new clients, and other stakeholders. For users of the annual report to develop their own opinion about its content, they need critical thinking skills. The theoretical background of critical thinking and its skills were presented in the chapter on critical thinking in connection with integrated reporting. In the summary, we gathered findings related to reporting practices in organizations, the impact of implementing ESG standards in organizations, and evaluated the hypothesis. letno poročilo direktiva CSRD celostno poročanje ESG zaupanje v poročanje annual report CSRD directive integrated reporting ESG trust in reporting true true false A. Lukman Slovenski jezik Angleški jezik Diplomsko delo/naloga 2025-02-11 23:14:08 2025-04-03 11:31:34 2025-04-04 03:13:11 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.375.1 231282947 UN_Lukman_Aljosa_2025.pdf UN_Lukman_Aljosa_2025.pdf 1 A62A4C9FA8CF4DD7F25978831A2EE4C2 9821ada9274aa3523f53b8b177565c1c514a11c95778ca5d0847682b9849befa b7d543c3-0a42-11f0-af23-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=189680 Ekonomsko-poslovna fakulteta 0 0 0