20.500.12556/DKUM-93036 Opportunities and challenges of supply chain sustainability reporting the case of Slovenian multinational manufacturing companies Priložnosti in izzivi poročanja o trajnosti dobavne verige: primer slovenskih večnacionalnih proizvodnih podjetij This article explores reporting on supply chain sustainability from the perspective of opportunities and challenges for multinational manufacturing companies, considering the evolved European Union (EU) regulations and the scope and complexity of international supply chains. In the theoretical part, we examine corporate sustainability reporting, focusing on EU regulatory framework, sustainability in international supply chain management, and reporting on supply chain sustainability. The empirical analysis is based on the secondary and primary data gathered from a non-random sample of Slovenian multinational manufacturing companies from B2B industry. The analysis shows that the companies discussed included information on supply chain sustainability in their sustainability reports; however, they weren't very well-prepared for the requirements of the new EU sustainability reporting directives. We found they perceived opportunities and challenges in supply chain sustainability reporting similarly. Our research findings have several implications for corporate sustainability management and national institutional business support. Ta članek obravnava poročanje o trajnosti dobavne verige z vidika priložnosti in izzivov za multinacionalna podjetja ob upoštevanju spremenjenih predpisov Evropske unije (EU) ter obsega in zapletenosti mednarodnih dobavnih verig. V teoretičnem delu obravnavamo poročanje o trajnosti podjetij, pri čemer se osredotočamo na regulativni okvir EU, trajnost v upravljanju mednarodne dobavne verige in poročanje o trajnosti dobavne verige. Empirična analiza temelji na sekundarnih in primarnih podatkih, zbranih na nenaključnem vzorcu slovenskih proizvodnih večnacionalnih podjetij iz B2B industrije. Analiza kaže, da so obravnavana podjetja v svoja trajnostna poročila vključila informacije o trajnosti dobavne verige, vendar pa niso bila dobro pripravljena na zahteve novih direktiv EU o trajnostnem poročanju. Ugotovili smo, da obravnavana podjetja priložnosti in izzive na področju poročanja o trajnosti dobavne verige zaznavajo podobno. Ugotovitve naše raziskave prinašajo več implikacij za trajnostno upravljanje podjetij in nacionalno institucionalno podporo podjetjem. corporate sustainability multinational manufacturing company international supply chain supply chain sustainability reporting Slovenia korporativna trajnost večnacionalno proizvodno podjetje mednarodna dobavna veriga poročanje o trajnosti dobavne verige Slovenija true false false Angleški jezik Slovenski jezik Znanstveno delo 2025-06-02 12:42:25 2025-06-02 12:42:25 2026-03-12 15:14:53 0000-00-00 00:00:00 2025 0 0 str. 34-49 no. 1 Vol. 71 jan. 2025 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 2025-04-03 658.7:502.131.1(497.4) 233471747 10.2478/ngoe-2025-0004 0547-3101 https://journals.um.si/index.php/oe/article/view/5054 1 45e3dfe0-3f9e-11f0-924c-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=191614 RAZ_Juhart_Sergeja_2025.pdf RAZ_Juhart_Sergeja_2025.pdf 1 687CD879AF90B3983362EA5193F2BFA5 af1c39ba8acb44a0cf4a2020924c5018cacbe57a31eb1b3c1cb66b266a0fb428 797b4dec-3f9e-11f0-924c-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=191615 Ekonomsko-poslovna fakulteta Naše gospodarstvo Naše gospodarstvo 0 0 0