Vpliv nefinančnega poročanja na trajnostno korporativno upravljanje

Čufar, Matic

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Title:	Vpliv nefinančnega poročanja na trajnostno korporativno upravljanje
Authors:	ID Čufar, Matic (Author) ID Primec, Andreja (Mentor) More about this mentor... ID Belak, Jernej (Mentor) More about this mentor...
Files:	DOK_Cufar_Matic_2025.pdf (3,05 MB) MD5: 44411839F21DE6445B53D79FE7C0C8BA
Language:	Slovenian
Work type:	Doctoral dissertation
Typology:	2.08 - Doctoral Dissertation
Organization:	EPF - Faculty of Business and Economics
Abstract:	V preteklih letih so se pojavili številni dogodki (kot so finančne krize, neodgovorno korporativno upravljanje itd.), ki so negativno vplivali na gospodarske družbe, gospodarstvo in s tem tudi na deležnike in širšo družbo. S strani ključnih deležnikov gospodarskih družb se je tako začela pojavljati vedno večja potreba po celovitosti poročanih informacij s strani gospodarskih družb in po večji transparentnosti. Z vpeljavo Evropske direktive 2014/95/EU (v nadaljevanju NFRD) je bila na evropski ravni vpeljana zahteva za poročanje nefinančnih podatkov za določene skupine gospodarskih družb. Z objavo tovrstnih informacij naj bi gospodarske družbe njihovim deležnikom in širši javnosti prikazale celovitejšo plat svojega poslovanja, ki se ne navezuje primarno na finančno stanje in pridobivanje dobička, temveč tudi na vlogo prilagajanja poslovanja gospodarske družbe v smeri ohranjanja naravnega in družbenega okolja. S tem bi se širši javnosti prikazala dodatna področja poslovanja in upravljanja gospodarskih družb, ki bi pripomogla k večjemu zavzemanju gospodarskih družb za doseganje ciljev, ki so vsebinsko naravnani k trajnostnemu in družbeno odgovornemu razvoju. Glavni poudarek doktorske disertacije se nanaša na raziskavo vpliva zakonodaje nefinančnega poročanja na kakovost poročanih nefinančnih informacij (raziskovalni konstrukt 1) in na vpliv zakonodaje nefinančnega poročanja na trajnostno korporativno upravljanje (raziskovalni konstrukt 2). Tovrstni vpliv je v raziskavi doktorske disertacije proučevan na podlagi lastnega raziskovalnega modela, ki je bil vzpostavljen na temelju zahtev NFRD, CSRD, standardov ESRS in MER-modela integralnega managementa in upravljanja. Doktorska disertacija je razdeljena na teoretični in empirični del. Prvo poglavje doktorske disertacije predstavlja uvodno poglavje, ki vsebuje opredelitev problema raziskave, raziskovalno tezo, cilje raziskave, raziskovalna vprašanja, kot tudi predpostavke in omejitve raziskave ter opis raziskovalnih metod. Drugo in tretje poglavje doktorske disertacije se nanašata na opis teoretične podlage, zgodovinskega razvoja in zakonodaje na področju korporativnega upravljanja in družbeno odgovornega ter trajnostnega korporativnega upravljanja. Četrto poglavje doktorske disertacije vsebuje opis celovitega in trajnostnega upravljanja gospodarskih družb na podlagi MER-modela integralnega managementa in upravljanja. V petem poglavju so opisani pravni viri na področju družbeno odgovornega in trajnostnega korporativnega upravljanja v EU in medsebojna primerjava pravnih okvirjev izbranih držav (Slovenije, Nemčije in Francije), ki so vključene v empirični del raziskave doktorske disertacije. Ugotovitve, pridobljene v drugem, tretjem, četrtem in petem poglavju, so bile uporabljene za pripravo lastnega raziskovalnega modela, ki je opisan v šestem poglavju doktorske disertacije. Lasten raziskovalni model za ovrednotenje nefinančnih informacij je bil uporabljen za izvedbo empirične raziskave. Empirična raziskava, ki je predstavljena v sedmem poglavju, je bila izvedena na podlagi kvalitativne metode pluralne razlagalne študije primera. Za analizo podatkov je bila v raziskavi študije primera uporabljena kvalitativna metoda analize vsebine v povezavi z metodo primerjalne analize. V raziskavo je bilo vključenih 30 gospodarskih družb iz Slovenije, Nemčije in Francije (10 gospodarskih družb iz vsake države). Raziskava je bila izvedena na podlagi javno objavljenih letnih poročil in trajnostnih poročil, objavljenih za leti 2017 in 2021. Predstavljenim rezultatom empiričnega dela raziskave sledi opis implikacij rezultatov raziskave za gospodarske družbe in širšo družbo v osmem poglavju ter sklep s ključnimi ugotovitvami raziskave.
Keywords:	nefinančno poročanje, korporativno upravljanje, MER-model integralnega managementa in upravljanja, družbeno odgovorno korporativno upravljanje, trajnostno korporativno upravljanje
Place of publishing:	Maribor
Publisher:	M. Čufar]
Year of publishing:	2024
PID:	20.500.12556/DKUM-88476
UDC:	005.3:657.3(043.3)
COBISS.SI-ID:	228559875
Publication date in DKUM:	11.03.2025
Views:	305
Downloads:	137
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:	05.05.2024

Secondary language

Language:	English
Title:	The impact of non-financial reporting on sustainable corporate governance
Abstract:	In recent years, numerous events have occurred (such as financial crises, irresponsible corporate governance, etc.) that have had a negative impact on companies, the economy, and, thus, also on stakeholders and the broader society. From the side of the key stakeholders of the companies, an ever-increasing need for the integrity of the reported information by the companies and for greater transparency began to appear. With the introduction of the European Directive 2014/95/EU (hereinafter: NFRD), a requirement for reporting non-financial data for certain groups of companies was introduced at the European level. By publishing this kind of information, companies should show their stakeholders and the general public a more comprehensive side of their business which is not primarily related to the financial situation and profit making but also to the role of adapting the company's business in the direction of preserving the natural and social environment. This would show the general public additional areas of business and governance of commercial companies, which would contribute to a greater commitment of commercial companies to achieving goals that are substantively oriented towards sustainable and socially responsible development. The main focus of the doctoral dissertation relates to research on the impact of non-financial reporting legislation on the quality of reported non-financial information (research construct 1) and on the impact of non-financial reporting legislation on sustainable corporate governance (research construct 2). This type of influence is studied in the research of the doctoral dissertation based on our research model which was established based on the requirements of the NFRD, CSRD, ESRS standards, and the MER model of integral management and governance. The doctoral dissertation is divided into a theoretical and an empirical part. The first chapter of the doctoral dissertation is the introductory chapter which contains the definition of the research problem, research thesis, research objectives, and research questions, as well as research assumptions and limitations and a description of research methods. The second and third chapters of the doctoral dissertation refer to the description of the theoretical basis, historical development, and legislation in the field of corporate governance and socially responsible and sustainable corporate governance. The fourth chapter of the doctoral dissertation contains a description of the comprehensive and sustainable management of companies based on the MER model of integral management and governance. In the fifth chapter, legal sources in the field of socially responsible and sustainable corporate governance in the EU and a comparison of the legal frameworks of selected countries (Slovenia, Germany, and France) are described. These countries are included in the empirical part of the doctoral dissertation research. The ascertainments obtained in the second, third, fourth, and fifth chapters were used to prepare our research model which is described in the sixth chapter of the doctoral dissertation. Our research model for the evaluation of non-financial information was used to conduct the empirical research. The empirical research, which is presented in the seventh chapter, was carried out based on the qualitative method of an explanatory multiple case study. For data analysis, the qualitative method of content analysis in conjunction with the method of comparative analysis was used in the case study research. 30 companies from Slovenia, Germany, and France (10 companies in each country) were included in the research. The research was conducted based on publicly published annual reports and sustainability reports published for the years 2017 and 2021. The empirical part of the research are followed by a description of the implications of the research results for economic companies and broader society in the eighth chapter, as well as the conclusion.
Keywords:	non-financial reporting, corporate governance, MER model of integral management and governance, socially responsible corporate governance, sustainable corporate governance

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