Trajnostno poročanje v aluminijski industriji, preučitev smernic in primer izbranega podjetja Talum

Zupanič, Matej

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Trajnostno poročanje v aluminijski industriji, preučitev smernic in primer izbranega podjetja Talum
Authors:	ID Zupanič, Matej (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	MAG_Zupanic_Matej_2020.pdf (1,25 MB) MD5: 07870FA6C28AC0941EF319BBAE08622C PID: 20.500.12556/dkum/56b4d39c-65b9-4cea-8818-aec20d097a4c
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Magistrsko delo predstavlja pregled metodoloških vidikov ter kazalnikov za trajnostno poročanje v aluminijski industriji. V sklopu tega smo preučili smernice Evropskega aluminija, Standard učinkovitosti, podan s strani Iniciative za upravljanje z aluminijem ter standarde GRI. Zanimalo nas je trajnostno poročanje podjetij v aluminijski industriji in ali lahko okoljske trajnostne kazalnike za področje emisij v zrak med različnimi podjetji tudi primerjamo. V ta namen je bila opravljena analiza, v katero smo vključili podjetja, ki spadajo med vodilne proizvajalce aluminija na svetu in so članice Iniciative za upravljanje z aluminijem. Ugotavljamo, da preobsežne smernice in okvirji niso nujno najboljši, saj je pomembno, da podjetja uporabljajo enotne metodologije, ki omogočajo sistematično merjenje trajnostnega razvoja. Ta sistematični pristop predstavlja pomembno prednost za zmožnost primerjanja in razvrščanja podjetij v specifičnem sektorju glede na trajnostno uspešnost. Z izrazom trajnostno uspešno razumemo podjetja, ki na primer proizvedejo najmanj emisij v zrak glede na lastno proizvodnjo in lahko ocenimo, kakšen je njihov vpliv na okolje v primerjavi z ostalimi podjetji. Pomemben del magistrske naloge predstavlja tudi preučitev trajnostnega poročanja podjetja Talum. Osredotočili smo se na njihovo strategijo trajnostnega razvoja ter opisali, kakšno je njihovo trajnostno poročanje. Analiza trajnostnega poročanja podjetja Talum obsega preučitev razkritij skozi časovno obdobje šestih let v skladu z zahtevami Evropskega aluminija. Glede na to, da se njihova strategija trajnostnega razvoja krepi, nas je zanimala tudi povezava med njihovim trajnostnim poročanjem ter javno podobo in ali se je le-ta spremenila skozi obdobje zadnjih devetih let.
Keywords:	trajnostno poročanje, aluminijska industrija, smernice poročanja, kazalniki, GRI.
Place of publishing:	Maribor
Publisher:	[M. Zupanič]
Year of publishing:	2020
PID:	20.500.12556/DKUM-76513
UDC:	657.3
COBISS.SI-ID:	28019971
NUK URN:	URN:SI:UM:DK:AOGSSELU
Publication date in DKUM:	11.09.2020
Views:	1498
Downloads:	285
Metadata:
Categories:	EPF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Licences

License:	CC BY 4.0, Creative Commons Attribution 4.0 International

Link:	http://creativecommons.org/licenses/by/4.0/
Description:	This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:	03.06.2020

Secondary language

Language:	English
Title:	Sustainability Reporting in the Aluminium Industry: Review of the Specific Reporting Frameworks and Case of the Selected Aluminium Company Talum
Abstract:	The master's thesis presents an overview of methodological aspects and indicators for sustainable reporting in the aluminum industry. As part of this we examined the guidelines of European aluminum, the Performance Standard by the Aluminum Stewardship Initiative and the GRI standards. We research sustainable reporting of companies in the aluminum industry and if we can compare environmental sustainability indicators for the area of air emissions between different companies. For that purpose, we conduct analysis in which we include companies that are among the leading aluminum producers in the world and are members of the Aluminum Stewardship Initiative. Our conclusions are that excessive guidelines and frameworks are not necessarily the best, as it is important for companies to use a single methodology that allows systematic measurement of sustainable development. This systematic approach represents an important advantage for being able to compare and rank companies in a specific sector in relation to sustainable performance. An important part of the master's thesis is also the study of Talum sustainable reporting. We focused on their sustainable development strategy and how they report about sustainability. The Talum sustainable reporting analysis involves examining disclosures over a six-year period in accordance with European aluminum requirements. As their Sustainable Development Strategy intensifies, we were interested in the link between their sustainable reporting and public image, and whether it has changed over the last nine years.
Keywords:	sustainability reporting, aluminium industry, reporting guidelines, indicators, GRI reporting.

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back