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Title:Analiza razkritij o upravljanju s tveganji v letnih poročilih slovenskih kotirajočih podjetij
Authors:ID Majger, Karin (Author)
ID Zdolšek, Daniel (Mentor) More about this mentor... New window
Files:.pdf UN_Majger_Karin_2025.pdf (1,99 MB)
MD5: E56CE49331655E2E17B298F839A10436
 
Language:Slovenian
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Diplomsko delo obravnava razkritja o upravljanju s tveganji v letnih poročilih podjetij. Osredotoča se na to, kako podjetja razkrivajo obvezne in prostovoljne informacije o tveganjih ter katera tveganja prepoznavajo kot ključna oz. najpomembnejša. Namen diplomskega dela je proučiti obseg (razširjenost) in vsebinsko primernost (ustreznost) razkritij o upravljanju s tveganji v letnih poročilih podjetij, ki kotirajo na Ljubljanski borzi, pri čemer se osredotočamo na poslovni del v letnih poročilih. S tem zagotavljamo vpogled v stanje glede razkrivanja informacij o tveganjih v Sloveniji na izbranem vzorcu podjetij. V raziskavo je bilo vključenih 23 podjetij za obdobje treh let, in sicer od leta 2019 do leta 2021. S pomočjo raziskave smo proučili, ali so informacije o upravljanju s tveganji ustrezne glede na obvezna in prostovoljna razkritja v letnih poročilih podjetij za dobro analitično uporabnost informacij deležnikov podjetij. Diplomsko delo je strukturirano v več poglavij. V uvodu so podani opredelitev področja raziskave, namen in cilji raziskave ter hipoteze, ki smo jih preverjali v empiričnem delu. Teoretični del opredeljuje tveganje, njegove različne vrste (finančna, operativna, strateška, pravna in okoljska tveganja) ter strategije in procese upravljanja s tveganji. V njem so opisani tudi pomen razkrivanja tveganj v letnih poročilih in razlike med obveznimi in prostovoljnimi razkritji. V empiričnem delu diplomskega dela smo izvedli kvalitativno in kvantitativno analizo obveznih in prostovoljnih razkritij o tveganjih v poslovnem delu letnih poročil izbranih podjetij. Rezultati analize kažejo, da vsa podjetja konsistentno razkrivajo vse obvezne kategorije tveganj, kar kaže na visoko raven skladnosti z zakonodajo. Pri prostovoljnih razkritjih pa so bile ugotovljene bistvene razlike med podjetji, saj nekatera podjetja vključujejo več kategorij, ki smo jih določili v okviru analize, medtem ko druga razkrivajo le minimalno število informacij. Večina podjetij kot najpomembnejše tveganje izpostavlja finančno tveganje, pri nekaterih podjetjih pa se pojavljajo tudi druga tveganja, kot so operativna in kibernetska. Delo opozarja tudi na visoko stopnjo standardizacije letnih poročil, ki se iz leta v leto pogosto le minimalno spreminjajo. Na koncu smo preverjali še hipoteze diplomskega dela. Prva hipoteza (H1), da slovenska podjetja razkrivajo obvezne informacije o upravljanju s tveganji v letnih poročilih v proučevanem obdobju, je bila potrjena. Druga hipoteza (H2), da večina (več kot polovica) slovenskih podjetij prostovoljno razkriva informacije o upravljanju s tveganji, je bila prav tako potrjena. Tudi tretja hipoteza (H3), da večina podjetij kot ključno tveganje razkriva finančno tveganje, je bila potrjena. Za prihodnje raziskave predlagamo podrobnejšo analizo dolgoročnih trendov razkrivanja tveganj, predvsem v obdobju po pandemiji covida-19, in vključitev širšega vzorca podjetij ali primerjalno analizo s podjetji iz drugih držav, kar bi omogočilo boljši vpogled v prakse upravljanja s tveganji.
Keywords:upravljanje s tveganji, obvladovanje tveganj, tveganja, kotirajoča podjetja, letno poročilo, razkritja o upravljanju s tveganji, obvezna razkritja, prostovoljna razkritja
Place of publishing:Maribor
Publisher:K. Majger]
Year of publishing:2025
PID:20.500.12556/DKUM-94381 New window
UDC:657.3:005.334
COBISS.SI-ID:248410371 New window
Publication date in DKUM:10.09.2025
Views:142
Downloads:58
Metadata:XML DC-XML DC-RDF
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:14.08.2025

Secondary language

Language:English
Title:Analysis of risk management disclosures in the annual reports of slovenian listed companies
Abstract:Our bachelor's degree thesis examines risk disclosures in companies' annual reports. It focuses on how companies disclose mandatory and voluntary information related to risk management, as well as which types of risks are identified as key or most important. The purpose of our thesis is to analyse the extent and appropriateness of disclosures related to risk management in the annual reports of companies listed on the Ljubljana Stock Exchange, with a particular focus on the management reports. This research provides insights into the state of risk disclosure practices in Slovenia within the selected sample of companies. The study includes 23 companies over a three-year period, from 2019 to 2021. Through this analysis, we assessed whether the disclosed risk management information fulfils the mandatory and voluntary disclosure requirements for stakeholders' analytical usefulness. The bachelor's degree thesis is structured into several chapters. The introduction defines the field of research, outlines the purpose and objectives of the research, and states the hypotheses tested in the empirical part. The theoretical section defines risk and its various types (financial, operational, strategic, legal, and environmental risks), as well as describes strategies and processes of risk management. It also addresses the significance of risk disclosures in annual reports and the differences between mandatory and voluntary disclosures. In the empirical section of the thesis, qualitative and quantitative analyses of mandatory and voluntary risk disclosures in the management reports of selected companies' annual reports were conducted. The analysis results indicate that all companies consistently disclose all mandatory risk categories, reflecting a high level of compliance with legislative requirements. However, significant differences were observed among companies concerning voluntary disclosures; some companies disclosed a broader range of categories determined by the analysis, while others disclosed only minimal information. Most companies identified financial risk as the most significant risk, with operational and cyber risks also highlighted by certain companies. The research also underscores a high degree of standardization in annual reports, which often experience minimal changes from year to year. Finally, the hypotheses were tested. The first hypothesis (H1) that Slovenian companies disclose mandatory risk management information consistently in the analyzed period was confirmed. The second hypothesis (H2), which is that the majority (more than half) of Slovenian companies voluntarily disclose additional risk management information, was also confirmed. The third hypothesis (H3), which is that most companies identify financial risk as the key risk, was confirmed as well. For future research, we suggest a detailed analysis of long-term trends in risk disclosures, especially in the post-COVID-19 pandemic period, and the inclusion of a broader sample of companies or comparative analysis with companies from foreign countries to enhance the understanding of risk management practices.
Keywords:risk management, risks, listed companies, annual report, risk management disclosures, mandatory disclosures, voluntary disclosures


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