master's thesis
IZVJEŠTAVANJE O ODRŽIVOSTI PREMA GRI G4 SMJERNICAMA

Antea Sinovčić (2017)
University of Split
Faculty of economics Split
Metadata
TitleIZVJEŠTAVANJE O ODRŽIVOSTI PREMA GRI G4 SMJERNICAMA : Završni rad
AuthorAntea Sinovčić
Mentor(s)Andrijana Rogošić (thesis advisor)
Abstract
Zbog zabrinjavajućeg nedostatka svijesti i brige za lokalnu zajednicu i okoliš, civilno društvo primorano je zahtjevati od poduzeća da u sve elemente svog poslovanja ugrade koncept društveno odgovornog poslovanja. Postupnom implementacijom koncepta društveno odgovornog poslovanja razvilo se računovodstvo održivosti koje ima svrhu izmjeriti okolišne, društvene i ekonomske performanse poduzeća te omogućiti izvještaj o navedenom. Predmet ovog rada je informiranje interesnih skupina, vanjskih i unutarnjih dionika, o aktivnostima i organizacijskim učincima poduzeća na okruženje kroz Izvještaj o održivosti. Izvješća održivosti su odgovori na građansku zabrinutost o negativnim učincima globalne ekonomije i odražavaju orijentacije i prakse poduzeća u odnosu na široka socijalna i ekološka pitanjima. Global Reporting Initative (GRI) okvir namijenjen je svim organizacijama, velikim, srednjim i malim poduzetnicima, jer je njegova glavna funkcija postizanje veće organizacijske odgovornosti, a sve u cilju ostvarivanja povjerenja svih interesnih skupina što u završnici rezultira brojnim koristima za samo poduzeće. Cilj rada je utvrditi razvijenost društveno odgovornog poslovanja kao pozitivne prakse na području Hrvatske kroz primjer Končar Instituta za elektroniku d.d., te uspješnost pripreme Izvještaja o održivosti prema G4 Smjernicama Globalne inicijative za izvještavanje. Rukovodstvo Instituta uvjerilo se da prakticiranje društveno odgovornog poslovanja pomaže upravljanju poduzeća u smanjenju troškova, potrošnji energije i otpada, boljoj konkurentnosti proizvoda, ali i potiče stvaranje inovativnih proizvoda, otvara nova tržišta, pomaže privući i zadržati najbolje zaposlenike te poboljšava sliku tvrtke kod dionika i javnosti. U Hrvatskoj su poduzeća i društvo podložni globalnim trendovim, pa se tako praksa društveno odgovornog poslovanja javlja u naznakama i bez sustavne strategije, a glavni razlog tomu su brojni zahtjevni izazovi koji su uslijedili nakon ratnih razaranja, u vremenu ekonomske krize i poslovne borbe. No unatoč navedenom, uvođenjem društveno odgovornog poslovanja, vidljivi su pozitivni pomaci u svakondevnom poslovanju poduzeća.
KeywordsCorporate social responsibility sustainability accounting Global Reporting Initative
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeprofessional
Study levelspecialist graduate
Study programmeManagement; specializations in: Project management, Financial and Tax management, Accounting and Revision
Study specializationAccounting and Revision
Academic title abbreviationstruč. spec. oec.
Genremaster's thesis
Language Croatian
Defense date2017-03
Parallel abstract (English)
Due to the alarming lack of awareness and concern for the local community and the environment, civil society is forced to require of companys that in all elements of their business incorporate the concept of corporate social responsibility. Gradual implementation of the concept of corporate social responsibility has developed accounting sustainability which has the purpose to measure the environmental, social and economic performance of the company and provide a report on all of the above. The subject of this paper is to inform stakeholders, external and internal, about company activities and organizational effects on the environment through the Sustainability Report. Sustainability reports are the answers to citizens' concerns about negative effects of the global economy and reflect the orientation and practice of the company in relation to the broad social and environmental issues. Global Reporting Initative (GRI) framework is intended for all organizations, large, medium and small companys, because its main function is to achieve greater organizational responsibility, with the aim of achieving the trust of all stakeholders, which would finally result in numerous benefits for the company itself. The aim is to determine the development of corporate social responsibility as a positive practice on Croatian territory through the example of Koncar Institute of Electronics, and the success of preparation of the Sustainability Report according to the G4 Guidelines of the Global Reporting Initiative. Management of the Institute is convinced that the practice of corporate social responsibility helps company reduce costs, energy consumption and waste, improves product competitiveness, but also encourages the creation of innovative products, opens new markets, helps to attract and retain the best employees and improves company's image with stakeholders and the public. In Croatia, the company and the society are submissive to global trends, so the practice of corporate social responsibility appears in hints and without a systematic strategy, and the main reason for this are numerous demanding challenges that followed the war, in a time of economic crisis and business struggles. However despite the above, by introducing corporate social responsibility, there are visible positive developments in the daily company's operations.
Parallel keywords (Croatian)Društveno odgovorno poslovanje računovodstvo održivosti Global Reporting Initative
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:667293
CommitterIvana Gizdić