20.500.12556/DKUM-99788 Obvladovanje esg tveganj v nefinančnih podjetjih Managing esg risks in non-financial companies Diplomsko delo obravnava obvladovanje okoljskih, družbenih in upravljavskih (ESG) tveganj v slovenskih nefinančnih podjetjih. Tema je aktualna zaradi izrazitih sprememb evropskega regulativnega okvira, in sicer po tem, ko je Direktiva CSRD krog zavezancev za poročanje o trajnostnosti bistveno razširila, ga je Direktiva (EU) 2026/470 v okviru svežnja Omnibus I znova zožila na podjetja s čistim prihodkom nad 450 milijonov evrov in več kot 1000 zaposlenimi, kar je bilo v slovenski pravni red preneseno z novelo ZGD-1O. Za veliko večino slovenskih nefinančnih podjetij se je s tem obvladovanje ESG tveganj preselilo s področja pravne obveznosti na področje lastne poslovne presoje. Empirični del temelji na spletnem anketnem vprašalniku, izvedenem od maja do avgusta 2026 med slovenskimi nefinančnimi podjetji; v analizo je bilo vključenih 61 enot. Rezultati kažejo, da anketirana podjetja najvišjo raven obvladovanja izkazujejo na upravljavskem področju; sledi družbeno področje; najnižje je ocenjeno okoljsko področje. Najnižje sta ocenjena trajnostno poročanje in ESG izobraževanje, torej področji, ki se nanašata na dokumentiranje in razširjanje praks. Primerjava med velikimi ter malimi in srednje velikimi podjetji je pokazala statistično značilne razlike pri osmih od devetih preverjanih postavk. Največje razlike so bile ugotovljene pri poročanju, razkrivanju in izobraževanju, manjše pa pri dejanskem obvladovanju tveganj; pri edini postavki, ki je urejena z zavezujočo delovnopravno zakonodajo, razlike ni bilo. Obe hipotezi sta bili potrjeni. Ugotovitve nakazujejo, da razlika med podjetji različnih velikosti ni toliko v tem, kaj počnejo, kot v tem, koliko svojih praks formalizirajo in razkrijejo. This bachelor’s thesis examines the management of environmental, social and governance (ESG) risks in Slovenian non-financial companies. The topic is timely because of substantial changes in the European regulatory framework: after the CSRD Directive significantly broadened the scope of sustainability reporting obligations, Directive (EU) 2026/470, adopted as part of the Omnibus I package, narrowed it again to companies with net turnover above EUR 450 million and more than 1,000 employees, which was transposed into Slovenian law by the ZGD-1O amendment. For the vast majority of Slovenian non-financial companies, managing ESG risks has thus shifted from a legal obligation to a matter of business judgement. The empirical part is based on an online survey conducted from May to August 2026 among Slovenian non-financial companies, with 61 valid units included in the analysis. The results show that the surveyed companies report the highest level of management in the governance area, followed by the social area, while the environmental area receives the lowest ratings. Sustainability reporting and ESG training received the lowest scores, that is, the areas concerning documentation and dissemination of practices rather than the practices themselves. A comparison between large companies and small and medium-sized enterprises revealed statistically significant differences in eight of the nine items tested. The largest differences were found in reporting, disclosure and training, smaller ones in the actual management of risks, while no difference was found for the single item governed by binding labor legislation. Both hypotheses were confirmed. The findings suggest that the difference between companies of different sizes lies less in what they do than in how far they formalize and disclose their practices. ESG tveganja trajnostno poročanje CSRD mala in srednje velika podjetja nefinančna podjetja. ESG risks sustainability reporting CSRD small and medium-sized enterprises non-financial companies. true true false A. Cocaj] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-08-26 12:47:11 2026-09-22 12:32:33 2026-09-23 03:08:36 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 005.334:657.37 291998467 UN_Cocaj_Anile_2026.pdf UN_Cocaj_Anile_2026.pdf 1 B00C943C870229167DB14F18D2D4E90E 068adc0139040f26b5e792effa564a0a80f48f749c4c550ddae4f16f85827452 e3975e97-ad06-11f1-b668-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=212079 Ekonomsko-poslovna fakulteta 0 0 0