20.500.12556/DKUM-94227 Proučitev pričakovanj in pripravljenosti slovenskih podjetij na trajnostno poročanje Study of expectations and readiness in slovenian companies for sustainability reporting Magistrsko delo je osredotočeno na tematiko trajnostnega poročanja podjetij v Sloveniji in Evropski uniji. Zaradi sprejete Direktive o trajnostnem poročanju (CSRD) ter sprejetimi Evropskimi standardi trajnostnega poročanja (ESRS) so v delu proučevana pričakovanja in pripravljenost slovenskih podjetij na trajnostno poročanje. Trajnostno poročanje se osredotoča na poročanje podjetij o njihovem trajnostnem uspehu, upoštevajoč ESG dejavnike, tj. okoljske, socialne in upravljavske vidike njihovega poslovanja. Trajnostno poročanje ima ključno vlogo tako za podjetja kot tudi za družbo kot celoto. S tem postopkom podjetja ocenjujejo svoje vplive na okolje, družbo in gospodarstvo ter poročajo o svojih trajnostnih prizadevanjih in dosežkih. To omogoča podjetjem prevzem odgovornosti za svoja ravnanja ter učinkovito komuniciranje trajnostnih ciljev in dosežkov z vsemi zainteresiranimi stranmi. Poleg tega omogoča vlagateljem, potrošnikom, zaposlenim in drugim deležnikom ocenjevanje trajnostne uspešnosti podjetja ter sprejemanje informiranih odločitev. V teoretičnem delu magistrskega dela smo predstavili te tematike, vključno s pravili na področju trajnostnega poročanja in pregledom izbranih raziskav v zvezi s trajnostnim poročanjem podjetij. V raziskovalnem delu magistrskega dela smo izvedli polstrukturirane intervjuje s 15 podjetji, ki so bila pripravljena sodelovati v raziskavi. V vzorec smo vključili podjetja, ki spadajo med subjekte javnega interesa, ki v trenutku izvedbe intervjuja še niso izpolnjevala zahtev za poročanje v skladu z direktivo NFRD, vendar pa v letu 2025 morajo prvič pripraviti trajnostno poročilo za poslovno leto 2024 v skladu z Zakonom o gospodarskih družbah (ZGD-1) oziroma direktivo CSRD in ESRS. Analiza pripravljenosti slovenskih podjetij na poročanje o trajnostnosti v skladu z ZGD-1 oziroma s CSRD in ESRS je pokazala naslednje ključne ugotovitve. V trenutku izvedbe raziskave večina podjetij, ki so subjekti javnega interesa v Sloveniji in še ni poročalo o trajnosti, ni bila pripravljena na nove zahteve, kar potrjuje dejstvo, da 10 od 15 podjetij še ni imelo razvite trajnostne strategije, 9 podjetij pa ni bilo seznanjenih s konceptom dvojne pomembnosti in standardi ESRS. Kljub temu so se podjetja zavedala pomena trajnostnega poročanja in niso pričakovala izvzetja iz obveznosti poročanja. Glede oblikovanja notranjih strokovnih skupin je bila večina podjetij neodločena, pri čemer so se nagibali k najemu zunanjih strokovnjakov. Notranje strokovne skupine, ki so bile v podjetjih že oblikovane, pa so bile multidisciplinarne in vključevale zaposlene iz različnih oddelkov, vključno z računovodskim, pravnim, kadrovskim, marketinškim oddelkom in poslovodstvom podjetja. Podjetja so tudi načrtovala dodatna izobraževanja in zaposlitve strokovnjakov za trajnostno poročanje, kar kaže na prizadevanje na izpolnjevanje prihodnjih zahtev obveznega poročanja o trajnostnosti. Ugotovili smo še, da lahko iz zbranih odgovorov podjetij, ki so bila vključena v vzorec, opazimo, da so podjetja z oblikovano notranjo strokovno skupino tista, ki so že pripravila trajnostno poročilo v skladu (ali delno) s standardi GRI. Glede na razširjeno uporabo teh standardov menimo, da so ta podjetja v prednosti pred ostalimi, saj že imajo izkušnje s pripravo trajnostnega poročila in bodo lažje izpolnila zahteve standardov ESRS. Nasprotno pa bo za podjetja, ki v preteklosti še niso pripravila poročila o trajnostnosti, to prvo poročanje v skladu s standardi ESRS, kar lahko zanje predstavlja dodaten izziv. Opozoriti je treba, da so se v obdobju 2023–2025 zgodile številne spremembe v poslovnem in zakonodajnem okolju, ki lahko pomembno vplivajo na poslovanje podjetij in bi ob ponovni izvedbi raziskave danes lahko vplivale tudi na rezultate raziskave. The master's thesis focuses on the topic of corporate sustainability reporting in Slovenia and the European Union. Due to the adoption of the CSRD Directive and the adopted European Sustainability Reporting Standards (ESRS), our thesis examines the expectations and readiness of Slovenian companies for sustainable reporting. Sustainability reporting focuses on companies reporting on their sustainability performance, considering ESG factors, i.e., environmental, social, and governance aspects of their operations. Sustainability reporting plays a crucial role for both companies and society. Through this process, companies assess their impacts on the environment, society, and the economy, and report on their sustainability efforts and achievements. This enables companies to take responsibility for their actions and effectively communicate sustainability goals and progress to all stakeholders. Additionally, it allows investors, consumers, employees, and other stakeholders to evaluate a company's sustainability performance and make informed decisions. In the theoretical part of the master's thesis, we presented these topics, including pronouncements in the field of sustainability reporting and a review of selected studies related to corporate sustainability reporting. In the research part of the master's thesis, we conducted semi-structured interviews with 15 companies that were willing to participate in the study. The sample included companies that are public interest entities that, at the time of the interview, did not yet meet the reporting requirements in accordance with the NFRD directive, but will have to prepare a sustainability report for the financial year 2024 for the first time in 2025 in accordance with the Companies Act (ZGD-1), the CSRD directive and ESRS standards. The analysis of the readiness of Slovenian companies for sustainability reporting in accordance with the Companies Act, the CSRD directive and ESRS standards revealed the following key findings. At the time of the study, the majority of public interest entities in Slovenia that have not yet reported on sustainability were not prepared for the new requirements, as evidenced by the fact that 10 out of 15 companies had not yet a developed sustainability strategy, and 9 companies were not familiar with the concept of double materiality and the ESRS standards. Nevertheless, companies were aware of the importance of sustainability reporting and did not expect an exemption from the reporting obligation. Regarding the formation of internal expert groups, most companies were undecided, and they tended to hire external experts. The internal expert groups that had already been established are multidisciplinary and include employees from various departments, including accounting, legal, human resources, marketing, and the company’s management. Companies also planned additional training and hiring of experts for sustainability reporting, demonstrating their commitment to meeting future mandatory sustainability reporting requirements. We also observed from the responses provided by the companies included in the sample that those with established internal expert teams are the ones that have already prepared (or partially prepared) sustainability reports in accordance with the GRI Standards. Given the widespread use of these standards, we believe that these companies have an advantage over others, as they already have experience in preparing sustainability reports and will find it easier to meet ESRS standards requirements. On the other hand, for companies that have not previously prepared a sustainability report, this will be their first reporting in accordance with the ESRS standards, which may pose an additional challenge for them. It should be noted that in the period 2023–2025, numerous changes occurred in the business and legislative environment that may significantly affect the companies' activities. If the study's interviews were to be repeated today, could also... trajnostno poročanje nefinančno poročanje CSRD ESRS pripravljenost podjetij pričakovanja podjetij priprava na poročanje prva uporaba. Sustainability Reporting Non-Financial Reporting CSRD ESRS readiness of companies company expectations reporting preparations first use. true true false S. Zver] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2025-08-10 00:07:18 2025-11-03 11:24:47 2025-11-04 03:34:48 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.375:502.1 255630083 MAG_Zver_Sanja_2025.pdf MAG_Zver_Sanja_2025.pdf 1 DECDF4A894E32FBD110C291EEDFBB773 d9da64493e163fd2c4352465a548cbde008b32787cd851399c0c4f956c677afb 756856e2-985f-11f0-8a3e-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=199040 Ekonomsko-poslovna fakulteta 0 0 0