Trajnostni management in izvajanje esg praks v slovenskih tehnoloških podjetjih

Frkač, Brin

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Title:	Trajnostni management in izvajanje esg praks v slovenskih tehnoloških podjetjih
Authors:	ID Frkač, Brin (Author) ID Uršič, Duško (Mentor) More about this mentor...
Files:	MAG_Frkac_Brin_2026.pdf (2,07 MB) MD5: 0A808B824CFA21A21AD4EAAE21F1A0D3
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Trajnostni razvoj postaja pomembna usmeritev sodobnega poslovanja podjetij. V zadnjem desetletju so ESG kazalniki (okoljski, družbeni in upravljavski vidiki) postali pomembno orodje za merjenje trajnostne uspešnosti podjetij in za zagotavljanje večje transparentnosti poslovanja. Evropska unija je s sprejetjem direktive o trajnostnem poročanju podjetij (CSRD) dodatno okrepila regulativni okvir ESG poročanja in uvedla enotne standarde poročanja ESRS, ki podjetjem nalagajo bolj sistematično in primerljivo razkrivanje trajnostnih informacij. Magistrsko delo obravnava trajnostni management in izvajanje ESG praks v slovenskih tehnoloških podjetjih. Namen raziskave je analizirati ESG poročanje izbranih podjetij in oceniti njihovo skladnost z evropskimi smernicami trajnostnega poročanja. V empiričnem delu je bila izvedena vsebinsko-kvantitativna analiza ESG poročil štirih slovenskih tehnoloških podjetij. Med ta podjetja spadajo Telekom Slovenije, Telemach Slovenija, Krohne d.o.o. in Iskra ISD d.o.o. Analiza temelji na vnaprej določenem naboru okoljskih, družbenih in upravljavskih kazalnikov, na podlagi katerih je bil izračunan ESG indeks skladnosti. Rezultati raziskave kažejo, da analizirana podjetja izkazujejo visoko stopnjo ESG poročanja. Najvišjo stopnjo skladnosti dosegata podjetji Telekom Slovenije in Telemach Slovenija, medtem ko podjetji Krohne in Iskra ISD poročata o nekoliko manjšem številu upravljavskih kazalnikov. Analiza je tudi pokazala, da razlike v ESG poročanju med večjimi in manjšimi podjetji niso tako izrazite, kot bi lahko pričakovali. Prav tako na podlagi razpoložljivih podatkov ni bilo mogoče jasno potrditi neposredne povezave med stopnjo ESG skladnosti in rastjo prihodkov podjetij. Ugotovitve raziskave kažejo, da ESG poročanje postaja pomemben del strateškega upravljanja podjetij in da se tudi slovenska tehnološka podjetja postopno prilagajajo novim evropskim regulativnim zahtevam na področju trajnostnega poslovanja. V prihodnje bo zaradi uvajanja direktive CSRD pomen ESG poročanja še naraščal. To bo posledično od podjetij zahtevalo nadaljnji razvoj sistemov za upravljanje trajnostnih kazalnikov in izboljšanje transparentnosti poročanja.
Keywords:	trajnostni management, ESG, trajnostno poročanje, CSRD, tehnološka podjetja, trajnostni razvoj.
Place of publishing:	Maribor
Publisher:	B. Frkač]
Year of publishing:	2026
PID:	20.500.12556/DKUM-97648
UDC:	502.131.1:005
COBISS.SI-ID:	283875331
Publication date in DKUM:	07.07.2026
Views:	203
Downloads:	18
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:	28.03.2026

Secondary language

Language:	English
Title:	Sustainability management and implementation of esg practices in slovenian companies
Abstract:	Sustainable development has become one of the key priorities of modern business management. In the past decade, ESG indicators (Environmental, Social and Governance) have emerged as an important tool for measuring corporate sustainability performance and ensuring greater transparency in business operations. The European Union has strengthened the regulatory framework for ESG reporting through the Corporate Sustainability Reporting Directive (CSRD), which introduces unified European Sustainability Reporting Standards (ESRS) and requires companies to disclose sustainability information in a more systematic and comparable manner. This master's thesis examines sustainability management and the implementation of ESG practices in Slovenian technology companies. The main objective of the research is to analyse ESG reporting practices of selected companies and evaluate their compliance with European sustainability reporting guidelines. The empirical part of the study is based on a content-quantitative analysis of ESG reports from four Slovenian technology companies: Telekom Slovenije, Telemach Slovenija, Krohne d.o.o., and Iskra ISD d.o.o. The analysis is based on a predefined set of environmental, social and governance indicators used to calculate an ESG compliance index. The results of the study indicate that the analysed companies demonstrate a relatively high level of ESG reporting. The highest level of compliance is observed in Telekom Slovenije and Telemach Slovenija, while Krohne and Iskra ISD report slightly fewer governance-related indicators. The analysis shows that the differences in ESG reporting between larger and smaller companies are not as significant as expected. Furthermore, based on available data, it was not possible to clearly confirm a direct relationship between ESG compliance and revenue growth. The findings suggest that ESG reporting is becoming an increasingly important part of corporate strategic management and that Slovenian companies are gradually adapting to new European regulatory requirements related to sustainability reporting. With the implementation of the CSRD directive, the importance of ESG reporting is expected to increase further, requiring companies to strengthen their sustainability management systems and improve the transparency of their reporting practices.
Keywords:	sustainability management, ESG, sustainability reporting, CSRD, technology companies, sustainable development.

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