Korelacija med odgovorno politiko podjetja in uspešnostjo podjetja, izkazano v letnem poročilu

Baum, Kaja

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Title:	Korelacija med odgovorno politiko podjetja in uspešnostjo podjetja, izkazano v letnem poročilu
Authors:	ID Baum, Kaja (Author) ID Štrukelj, Tjaša (Mentor) More about this mentor... ID Sruk, Vida (Comentor)
Files:	VS_Baum_Kaja_2025.pdf (2,01 MB) MD5: 67545C188759088F4AA377A57ADFDD98
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Ker vsako podjetje deluje in se razvija na osnovi politike podjetja, smo se v diplomskem delu najprej osredotočili na samo politiko podjetja ter njene ključne elemente - to so poslanstvo, smotri in temeljni cilji. V tem vsebinskem sklopu je bila osrednja tema predvsem odgovorna politika podjetja, ki smo jo obravnavali v primerjavi z oportunistično politiko podjetja. Skozi vsebino odgovorne politike podjetja smo ugotovili, da lahko pomembno vpliva na uspešnost podjetja, zato smo v naslednjem poglavju opredelili finančno in nefinančno uspešnost podjetja. Najprej smo opredelili finančno uspešnost podjetja, ki še vedno ostaja eden izmed klasičnih pokazateljev uspešnosti, prav tako smo opredelili nefinančno uspešnost podjetja, saj ta že nekaj časa prihaja v ospredje in se njena pomembnost skorajda že lahko poistoveti s finančno uspešnostjo podjetja. Predvsem zaradi večanja pomembnosti nefinančne uspešnosti podjetja smo v nadaljevanju opredelili pripadajoče zakonodajne usmeritve v odgovorno politiko podjetja, ki niso več zgolj prostovoljne narave, temveč postajajo za določena podjetja vse bolj zavezujoče. V tem vsebinskem sklopu smo definirali družbeno odgovornost in družbeno odgovorno investiranje ter ESG (okoljske, družbene in upravljavske) standarde, direktivo NFRD (Direktiva o poročanju o nefinančnih informacijah) ter direktivo CSRD (Direktiva o poročanju podjetij o trajnostnosti). Ker za večino podjetij trajnostno poročanje predstavlja nekaj novega in še ne povsem vpeljanega v sam proces poslovanja, smo opredelili še izzive in prednosti podjetij na poti v trajnostno poročanje. V nadaljevanju smo v empiričnem delu diplomskega dela prikazali povezavo med odgovorno politiko podjetja in uspešnostjo podjetja na konkretnem primeru podjetja Krka, d. d. Izbrano podjetje smo najprej opredelili in zanj raziskali ključne elemente politike podjetja, poslanstvo, smotre ter temeljne cilje. Ker smo želeli ugotoviti ali politika podjetja, pri tem mislimo predvsem na odgovorno politiko podjetja, vpliva na uspešnost tega podjetja, smo v ta namen analizirali finančno uspešnost preučevanega podjetja za obdobje treh let in nefinančno uspešnost podjetja, izkazano v letnem poročilu Krke, d. d. Skozi proces proučitve politike podjetja Krka, d. d. in uspešnosti tega podjetja smo ugotovili, da obstaja pozitivna korelacija med odgovorno politiko podjetja in uspešnostjo podjetja.
Keywords:	odgovorna politika podjetja, finančno poročanje, nefinančno poročanje, trajnost, letno poročilo
Place of publishing:	Maribor
Publisher:	K. Baum]
Year of publishing:	2025
PID:	20.500.12556/DKUM-94529
UDC:	005.35
COBISS.SI-ID:	251488259
Publication date in DKUM:	02.10.2025
Views:	197
Downloads:	70
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:	20.08.2025

Secondary language

Language:	English
Title:	Correlation between responsible business policy and company performance as reported in the annual report
Abstract:	As every company operates and develops on the basis of a company policy, in this thesis we first focus on the company policy itself and its key elements - mission, goals and fundamental objectives. In this context, the main focus was on responsible corporate policy, which we considered in comparison with opportunistic corporate policy. Through the content of corporate responsibility policy, we found that it can have a significant impact on the performance of a company, which is why in the next section we define the financial and non-financial performance of a company. We first define financial performance, which is still one of the classic performance indicators, and we also define non-financial performance, as this has been coming to the fore for some time and its importance can almost be identified with the financial performance of the company. Particularly as a result of the growing importance of non-financial corporate performance, we have further identified the relevant legislative orientations for corporate responsibility policy, which are no longer purely voluntary, but are becoming increasingly binding for certain companies. In this context, we have defined Corporate Social Responsibility (CSR) and Socially Responsible Investing (SRI), ESG (Environmental, Social and Governance) standards, the NFRD (Non-Financial Information Reporting Directive) and the CSRD (Corporate Sustainability Reporting Directive). As sustainability reporting is new to most companies and not yet fully embedded in the business process, we have identified the challenges and benefits for companies on the path to sustainability reporting. In the empirical part of the thesis, we then demonstrate the link between corporate responsibility policy and company performance using Krka, d.d. as a case study.The selected company was first defined and the key elements of the company's policy, mission, goals and core objectives were investigated. As we wanted to determine whether the company's policy, and we are referring here in particular to the company's corporate responsibility policy, has an impact on the performance of the company, we analysed the financial performance of the company under study over a three-year period and the non-financial performance of the company as reported in the annual report of Krka, d.d. Through the process of examining Krka's corporate policy and its performance, we found that there is a positive correlation between the company's corporate responsibility policy and the performance of the company.
Keywords:	responsible business policy, financial reporting, non-financial reporting, sustainability, annual report

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