20.500.12556/DKUM-97681 Kakovost trajnostnega poročanja slovenskih podjetij: primerjalna analiza The quality of sustainability reporting of slovenian companies: a comparative analysis Magistrska naloga obravnava trajnostno poročanje podjetij po uvedbi Direktive o poročanju podjetij o trajnostnosti (CSRD) ter Evropskih standardov za trajnostno poročanje (ESRS). V zadnjih letih je trajnostno poročanje v Evropski uniji postalo zakonska obveznost, kar pomeni pomemben premik od prostovoljnega razkrivanja informacij k obveznemu, standardiziranemu in preverljivemu poročanju. Nova ureditev zahteva od podjetij podrobno razkrivanje okoljskih, socialnih in upravljavskih vidikov poslovanja. Empirična raziskava temelji na analizi trajnostnih poročil za poslovno leto 2024. V raziskavo je bilo vključenih 32 slovenskih podjetij in 32 primerljivih podjetij iz drugih držav članic Evropske unije. Analiza je bila izvedena s pomočjo strukturiranega vprašalnika, ki omogoča ocenjevanje kakovosti trajnostnih razkritij po posameznih vsebinskih sklopih v skladu z zahtevami ESRS. Rezultati raziskave kažejo, da podjetja postopoma izboljšujejo kakovost trajnostnega poročanja, vendar se med podjetji pojavljajo precejšnje razlike. Evropska podjetja v povprečju dosegajo nekoliko višjo raven kakovosti razkritij, medtem ko slovenska podjetja pogosteje poročajo bolj opisno in z manj merljivimi kazalniki. Največje pomanjkljivosti se pojavljajo pri okoljskih razkritjih, zlasti na področju biotske raznovrstnosti in ekosistemov. Raziskava tako potrjuje, da uvedba CSRD pomembno vpliva na razvoj trajnostnega poročanja in spodbuja večjo preglednost ter primerljivost trajnostnih informacij, hkrati pa predstavlja organizacijski in vsebinski izziv za podjetja. Rezultati tudi kažejo, da se podjetja še vedno nahajajo v fazi prilagajanja na nove regulatorne zahteve. Naloga prispeva k razumevanju dejanske stopnje pripravljenosti podjetij na novo regulativno okolje ter ponuja izhodišča za nadaljnje izboljšave trajnostnega poročanja v Sloveniji. This master’s thesis examines corporate sustainability reporting following the introduction of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). In recent years, sustainability reporting in the European Union has become a legal obligation, representing an important shift from voluntary disclosure towards mandatory, standardized and verifiable reporting. The new regulatory framework requires companies to disclose detailed information on environmental, social and governance aspects of their operations. The empirical study is based on the analysis of sustainability reports for the financial year 2024. The research included 32 Slovenian companies and 32 comparable companies from other European Union member states. The analysis was conducted using a structured questionnaire that enables the evaluation of the quality of sustainability disclosures across different reporting areas in accordance with the requirements of ESRS. The results show that companies are gradually improving the quality of sustainability reporting; however, significant differences between companies remain. On average, European companies achieve a slightly higher level of disclosure quality, while Slovenian companies more frequently present sustainability information in a descriptive manner and with fewer measurable indicators. The largest shortcomings were identified in environmental disclosures, particularly in the area biodiversity and ecosystems. The research confirms that the introduction of the CSRD has a significant impact on the development of sustainability reporting and promotes greater transparency and comparability of sustainability information. At the same time, it represents both an organizational and a content-related challenge for companies. The results also indicate that companies are still in the process of adapting to the new regulatory requirements. The thesis contributes to a better understanding of the actual level of preparedness of companies for the new regulatory environment and provides a basis for further improvements in sustainability reporting practices in Slovenia. trajnostno poročanje CSRD ESRS ESG kazalniki trajnostna razkritja primerjalna analiza podjetij sustainability reporting CSRD ESRS ESG indicators sustainability disclosures comparative analysis of companies true true false A. Firbas] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2026-04-01 11:12:33 2026-08-20 12:43:46 2026-08-21 03:08:11 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.375:502.1 288329475 MAG_Firbas_Anja_2026.pdf MAG_Firbas_Anja_2026.pdf 1 81463C5CC9E24C9626BC9CB90F43440C 80a8e2014779c2705a9148f900e578b224a22adf7a9de6fc01ca17a960d55a40 88d7458f-7aa4-11f1-8a43-00155d580e34 https://dk.um.si/Dokument.php?lang=slv&id=208055 Ekonomsko-poslovna fakulteta 0 0 0