Primerjalna analiza poročanja organizacij sektorja promet in skladiščenje o trajnostnih vidikih razvoja

Horvat, Mojca

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Title:	Primerjalna analiza poročanja organizacij sektorja promet in skladiščenje o trajnostnih vidikih razvoja
Authors:	ID Horvat, Mojca (Author) ID Hauptman, Lidija (Mentor) More about this mentor...
Files:	MAG_Horvat_Mojca_2024.pdf (3,19 MB) MD5: FD7D6FEB7B05BD558FCD59B7D4950F75
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V magistrskem delu proučujemo poročanje o trajnostnih vidikih razvoja organizacij v sektorju promet in skladiščenje. Vse večji pomen v svetu se namenja trajnostnim informacijam, hkrati pa to področje še vedno ni dovolj natančno opredeljeno, da bi omogočalo boljšo preglednost, zanesljivost in primerljivost trajnostnih informacij. Srečujemo se s problemom, da finančne informacije, povezane s trajnostjo, niso dovolj natančne. Pomembno je, da skrbno pregledamo zakonsko podlago in določimo kriterije, s pomočjo katerih se lažje oceni vrednost podanih trajnostnih informacij izbranih podjetij. Največji poudarek v magistrskem delu je na trajnostnem poročanju. Vidiki trajnostnega poročanja so v veliko pomoč pri predstavitvi podjetja glede vplivov podjetja na okolje, širšo družbo in njegovo delovanje ter obratno, glede vplivov okolja in družbe na poslovanje podjetja. Pomembno je, da problem dobro poznamo in ga pravilno opredelimo. Glavni cilj je ugotoviti, koliko in kakšne informacije o trajnostnosti podajajo izbrane družbe v sektorju promet in skladiščenje. Za pomoč pri poročanju o trajnostnih vidikih razvoja obstaja več podlag, oblikovanih je bilo več okvirov, s pomočjo katerih se rešuje probleme podajanja preglednih informacij o trajnostnosti. Delo se osredotoča na veljavno in aktualno CSRD direktivo ter na podlagi omenjene direktive pripravljene evropske standarde za poročanje o trajnosti. Podrobneje je predstavljena zakonska podlaga trajnostnega poročanja in kratka zgodovina ter začetki standardiziranega poročanja. Magistrsko delo predpostavlja, da družbe poročajo o trajnostnih vidikih razvoja in proučuje podajanje trajnostnih informacij petindvajsetih družb. Vse družbe poslujejo v Sloveniji in so v naslednjih letih primorane poročati po aktualni direktivi CSRD. Hkrati se delo omejuje na družbe v sektorju promet in skladiščenje. Najpomembnejši vidik trajnosti družb v tem sektorju so emisije. Delo proučuje, ali družbe emisijam namenjajo posebno pozornost in ali se zavzemajo za njihovo zmanjševanje oziroma odpravljanje. V analizi se delo omejuje na družbe, ki imajo prijavljeno svojo dejavnost v Sloveniji in so zavezanci po aktualni direktivi za poročanje o trajnostnem razvoju podjetja, t. i. Direktiva CSRD. Opravljena je analiza poročil podjetij za poslovno leto 2017 in poslovno leto 2022. Upoštevane so podane trajnostne informacije, ki jih družba podaja v letnem poročilu poslovanja ali se v poročilu na njih sklicuje. S pomočjo vprašalnika primerjalne analize, ki je oblikovan pretežno na podlagi direktive CSRD in evropskih standardov poročanja o trajnostnosti, so proučena vsa poročila izbranih družb za obe navedeni poslovni leti. Po proučitvi informacij, podanih s strani izbranih družb in s pomočjo izdelanega vprašalnika analize, ugotavljamo, da v poslovnem letu 2022, v primerjavi s poslovnim letom 2017, večina izbranih analiziranih družb predstavlja trajnostne informacije. Hkrati so te informacije bolj natančne kot informacije za predhodno poslovno leto. Ker obveza priprave in poročanja trajnostnih informacij po direktivi CSRD za zavezance podjetja začne veljati v naslednjih letih, nekatere družbe še ne poročajo o trajnostnosti.
Keywords:	Poročanje o trajnostnem razvoju, EU direktiva za poročanje o trajnostnem razvoju podjetja, evropski standardi poročanja o trajnosti, sektor promet in skladiščenje.
Place of publishing:	Maribor
Publisher:	M. Horvat
Year of publishing:	2024
PID:	20.500.12556/DKUM-86634
UDC:	657.375
COBISS.SI-ID:	204669443
Publication date in DKUM:	20.08.2024
Views:	338
Downloads:	63
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	02.01.2024

Secondary language

Language:	English
Title:	Comparative analysis of sustainability reporting by organization in sector transportation and storage
Abstract:	The master's thesis examines reporting on sustainable aspects of the development of companies in the transport and storage sector. Sustainability information is becoming increasingly important in the world, but at the same time this area is still not defined with sufficient precision to allow for better transparency, reliability and comparability of sustainable information. We are faced with the problem that financial information related to sustainability is not precise enough. It is important that we carefully review the legal basis and establish criteria to help us assess the value of the sustainable information provided by selected companies. The greatest importance in the master's thesis is given to sustainable reporting. Aspects of sustainability reporting are of great help in presenting a picture of the company regarding the company's effects on the environment, the wider society and its operations, and vice versa, regarding the impacts of the environment and society on the company's operations. It is important to know the problem well and define it correctly. The main goal of the master's thesis is to find out how much and what kind of sustainability information is provided by selected companies in the transport and storage sector. To help reporting on sustainable aspects of development, there are several bases, several frameworks have been created, with the help of which we solve the problems of providing transparent information on sustainability. In part of the diploma project, we focus on the currently valid CSRD Directive and the European standards for sustainability reporting prepared on the basis of it. In the initial part, we present in more detail the legal basis of sustainable reporting and briefly its history, the beginnings of standardized reporting in this direction. In the Master's thesis, we assume that companies report on sustainable aspects of development. In the master's thesis, we study the presentation of sustainability information of twenty-five companies. All companies do business in Slovenia and will be forced to report in the following years according to the current CSRD Directive. At the same time, we limited ourselves to companies in the transport and storage sector. The most important aspect of sustainability for companies in this sector is emissions. We will examine whether companies pay special attention to this or advocate for reducing and/or eliminating them. For the purposes of the analysis, we limited ourselves to companies that have registered their activity in Slovenia and are liable under the current directive for reporting on the sustainable development of the company, i.e. CSRD directive. We analyzed company reports for the 2017 and 2022 financial years. We took into account the sustainability information provided by the company in the company's annual report or referred to in the report. With the help of a comparative analysis questionnaire, which we designed mainly on the basis of the CSRD Directive and the European Sustainability Reporting Standards, we examined all the reports of the selected companies for the two mentioned business years. After examining the information provided by the selected companies and with the help of the developed analysis questionnaire, we find that for the financial year 2022, compared to the financial year 2017, the majority of the selected analyzed companies already present sustainable information. At the same time, this information is more accurate than the information for the previous financial year. Since the obligation to prepare and report sustainability information according to the CSRD Directive for companies will come into effect in the following years, some companies still do not report on sustainability.
Keywords:	Corporate sustainability reporting, Corporate Sustainability Reporting Directive, European sustainability reporting standards, sector of transport and storage.

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