Kakovost trajnostnega poročanja slovenskih podjetij: primerjalna analiza

Firbas, Anja

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Kakovost trajnostnega poročanja slovenskih podjetij: primerjalna analiza
Authors:	ID Firbas, Anja (Author) ID Hauptman, Lidija (Mentor) More about this mentor...
Files:	MAG_Firbas_Anja_2026.pdf (3,07 MB) MD5: 81463C5CC9E24C9626BC9CB90F43440C
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Magistrska naloga obravnava trajnostno poročanje podjetij po uvedbi Direktive o poročanju podjetij o trajnostnosti (CSRD) ter Evropskih standardov za trajnostno poročanje (ESRS). V zadnjih letih je trajnostno poročanje v Evropski uniji postalo zakonska obveznost, kar pomeni pomemben premik od prostovoljnega razkrivanja informacij k obveznemu, standardiziranemu in preverljivemu poročanju. Nova ureditev zahteva od podjetij podrobno razkrivanje okoljskih, socialnih in upravljavskih vidikov poslovanja. Empirična raziskava temelji na analizi trajnostnih poročil za poslovno leto 2024. V raziskavo je bilo vključenih 32 slovenskih podjetij in 32 primerljivih podjetij iz drugih držav članic Evropske unije. Analiza je bila izvedena s pomočjo strukturiranega vprašalnika, ki omogoča ocenjevanje kakovosti trajnostnih razkritij po posameznih vsebinskih sklopih v skladu z zahtevami ESRS. Rezultati raziskave kažejo, da podjetja postopoma izboljšujejo kakovost trajnostnega poročanja, vendar se med podjetji pojavljajo precejšnje razlike. Evropska podjetja v povprečju dosegajo nekoliko višjo raven kakovosti razkritij, medtem ko slovenska podjetja pogosteje poročajo bolj opisno in z manj merljivimi kazalniki. Največje pomanjkljivosti se pojavljajo pri okoljskih razkritjih, zlasti na področju biotske raznovrstnosti in ekosistemov. Raziskava tako potrjuje, da uvedba CSRD pomembno vpliva na razvoj trajnostnega poročanja in spodbuja večjo preglednost ter primerljivost trajnostnih informacij, hkrati pa predstavlja organizacijski in vsebinski izziv za podjetja. Rezultati tudi kažejo, da se podjetja še vedno nahajajo v fazi prilagajanja na nove regulatorne zahteve. Naloga prispeva k razumevanju dejanske stopnje pripravljenosti podjetij na novo regulativno okolje ter ponuja izhodišča za nadaljnje izboljšave trajnostnega poročanja v Sloveniji.
Keywords:	trajnostno poročanje, CSRD, ESRS, ESG kazalniki, trajnostna razkritja, primerjalna analiza podjetij
Place of publishing:	Maribor
Publisher:	A. Firbas]
Year of publishing:	2026
PID:	20.500.12556/DKUM-97681
UDC:	657.375:502.1
COBISS.SI-ID:	288329475
Publication date in DKUM:	20.08.2026
Views:	223
Downloads:	11
Metadata:
Categories:	EPF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

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:	01.04.2026

Secondary language

Language:	English
Title:	The quality of sustainability reporting of slovenian companies: a comparative analysis
Abstract:	This master’s thesis examines corporate sustainability reporting following the introduction of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). In recent years, sustainability reporting in the European Union has become a legal obligation, representing an important shift from voluntary disclosure towards mandatory, standardized and verifiable reporting. The new regulatory framework requires companies to disclose detailed information on environmental, social and governance aspects of their operations. The empirical study is based on the analysis of sustainability reports for the financial year 2024. The research included 32 Slovenian companies and 32 comparable companies from other European Union member states. The analysis was conducted using a structured questionnaire that enables the evaluation of the quality of sustainability disclosures across different reporting areas in accordance with the requirements of ESRS. The results show that companies are gradually improving the quality of sustainability reporting; however, significant differences between companies remain. On average, European companies achieve a slightly higher level of disclosure quality, while Slovenian companies more frequently present sustainability information in a descriptive manner and with fewer measurable indicators. The largest shortcomings were identified in environmental disclosures, particularly in the area biodiversity and ecosystems. The research confirms that the introduction of the CSRD has a significant impact on the development of sustainability reporting and promotes greater transparency and comparability of sustainability information. At the same time, it represents both an organizational and a content-related challenge for companies. The results also indicate that companies are still in the process of adapting to the new regulatory requirements. The thesis contributes to a better understanding of the actual level of preparedness of companies for the new regulatory environment and provides a basis for further improvements in sustainability reporting practices in Slovenia.
Keywords:	sustainability reporting, CSRD, ESRS, ESG indicators, sustainability disclosures, comparative analysis of companies

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back