20.500.12556/DKUM-96314 Zanesljivost informacij trajnostnega poročanja v esg poročilih zavarovalnic Reability of sustainability reporting information in esg reports of insurance companies Podnebne spremembe predstavljajo vse večje tveganje za človeštvo in ves planet ter za celotno gospodarstvo. Investitorji, regulatorji in druge zainteresirane strani pozivajo gospodarske družbe, naj sprejmejo celovit, strateški pristop k reševanju problema. Direktiva EU 2022/2464 CSRD o poročanju podjetij o trajnosti in Standardi Evropske unije za poročanje o trajnosti (ESRS) zagotavljajo okvire za harmonizirano, primerljivo in zanesljivo poročanje o trajnosti v vseh državah v Evropske unije. Trajnostno poročanje predstavlja način, kako podjetja, organizacije ali inštitucije delijo svoje napore in rezultate glede ekonomske uspešnosti, družbenega vpliva in okoljske odgovornosti. Zavarovalnice in druge finančne organizacije imajo prek svojih naložbenih in zavarovalnih dejavnosti ključno vlogo pri prehodu na popolnoma trajnosten gospodarski in finančni sistem, zato je zagotoviti transparentna trajnostna poročila bistvenega pomena. Ugotoviti, kako to doseči in s katerimi kvantitativnimi in kvalitativnimi kazalniki, pa je ključna naloga vsake organizacije. Zagotovilo, da so trajnostne informacije, ki služijo namenu trajnostnega poročanja, zanesljive in učinkovite, je oz. bo bistvenega pomena za vse deležnike uporabe trajnostnih poročil. Podjetja morajo zato v svoje poslovne modele s korporativnim upravljanjem vpeljati trajnostno kulturo na vseh ravneh poslovanja ter s tem vzpostaviti ustrezen sistem notranjega kontroliranja. Notranja revizija ima pri tem pomembno vlogo ene izmed linij obrambe, ki je odgovorna za vzpostavitev učinkovitega kontrolnega okolja z upravljanjem tveganj. Ogrodje COSO kot eden izmed razpoložljivih načinov vrednotenja notranjih kontrol pripomore k temu, da lahko na sistematičen način podamo sklepe in ugotovitve o učinkovitosti kontrolnega okolja. Climate change represents a growing risk to humanity, the planet, and the global economy as a whole. Investors, regulators, and other stakeholders increasingly call upon companies to adopt a comprehensive and strategic approach to addressing this challenge. EU Directive 2022/2464 on Corporate Sustainability Reporting (CSRD) and the European Sustainability Reporting Standards (ESRS) provide a unified framework for harmonised, comparable, and reliable sustainability reporting across all EU Member States. Sustainability reporting serves as a key instrument through which companies, organisations, and institutions disclose their performance and impacts in terms of economic efficiency, social responsibility, and environmental protection. Through their investment and underwriting activities, insurance companies and other financial institutions play a crucial role in the transition toward a fully sustainable economic and financial system. Consequently, the preparation of transparent, reliable, and high-quality sustainability reports is of paramount importance. Determining how such transparency can be achieved, as well as which quantitative and qualitative indicators should be applied, represents a fundamental challenge for every organisation. Ensuring that sustainability information is accurate, reliable, and fit for its reporting purpose is therefore essential for all stakeholders relying on sustainability disclosures. To meet these expectations, companies must embed a sustainability-oriented culture into their business models and corporate governance structures at all levels of operation, thereby establishing an appropriate and effective internal control system. In this context, the internal audit function plays a significant role as one of the lines of defence, responsible for assessing the effectiveness of the control environment and risk management processes. The COSO framework, as one of the most widely recognised tools for evaluating internal controls, enables a systematic and structured assessment of the effectiveness of the internal control environment and supports the formulation of objective conclusions and findings. trajnost zanesljivost informacij ESRS-standardi direktiva CSRD COSO sustainability information reliability ESRS-standards CSRD Directive COSO true true false M. Pečnik] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2025-12-17 21:29:35 2026-04-23 09:48:05 2026-04-24 03:16:11 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 502.131.1:368 276201219 MAG_Pecnik_Mojca_2026.pdf MAG_Pecnik_Mojca_2026.pdf 1 C958DE97BA0600166BACEAEC8ECC2777 91983959eed0fc96b036e873b6df2e60c68dd145368c71908ba4949654a03faf 66f19ec0-2442-11f1-8d16-00155d0001a1 https://dk.um.si/Dokument.php?lang=slv&id=204684 Ekonomsko-poslovna fakulteta 0 0 0