master's thesis
REPORTING ON CORPORATE SOCIAL RESPONSIBILITY IN CROATIAN COMPANIES

Matea Čuljak (2016)
Sveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Katedra za kvanititavne metode i upravljanje
Metadata
TitleIzvještavanje o društvenoj odgovornosti u hrvatskim poduzećima
AuthorMatea Čuljak
Mentor(s)Dubravka Pekanov Starčević (thesis advisor)
Abstract
Posljednjih se godina vode brojne rasprave o društveno odgovornom poslovanju i načinu na koji ono utječe na dobrobit zajednice u kojoj poduzeće djeluje. Društveno odgovorno poslovanje (DOP) predstavlja svakodnevno poslovanje koje ima višestruke pozitivne učinke na brojne interesne skupine, a čine ga tri temeljne kategorije: okolišna, društvena i ekonomska (triple bottom line). U Republici Hrvatskoj, izvještavanje o društvenoj odgovornosti, ali i drugim nefinancijskim aktivnostima, dobrovoljno je te svako poduzeće za sebe odlučuje hoće li izvještavati o društveno odgovornom poslovanju, na koji način, koliko često te u kojem opsegu. Međutim, 1. siječnja 2017. godine na snagu stupa EU Direktiva 2014/95 kojom nefinancijsko izvještavanje postaje obavezno za sve države članice Europske unije. Temeljni je cilj ovog diplomskog rada istražiti način na koji hrvatska poduzeća izvještavaju o društveno odgovornom poslovanju, a u tu je svrhu analizirano 79 izvješća iz 2014. godine koji su dostupni na službenim internetskim stranicama promatranih poduzeća. Analizom su utvrđeni indikatori koji se pojavljuju u izvješćima te je analizirano njihovo korištenje ovisno o industrijskom sektoru i vrsti izvješća. Globalna inicijativa za izvještavanje (engl. Global Reporting Initiative) daje poduzećima upute za prezentiranje nefinancijskih podataka javnosti, a GRI Smjernice jedne su najčešće korištenih okvira za nefinancijsko izvještavanje u svijetu te je upravo iz tog razloga analizirana njihova uporaba u izvješćima hrvatskih poduzeća. Rezultati provedene analize daju detaljan uvid u prakse hrvatskih poduzeća kada je riječ o izvještavanju o društveno odgovornom aspektu poslovanja.
Keywordscontent analysis corporate social responsibility Croatia Global Reporting Initiative sustainability
Parallel title (English)REPORTING ON CORPORATE SOCIAL RESPONSIBILITY IN CROATIAN COMPANIES
Committee MembersDubravka Pekanov Starčević (committee chairperson)
Josipa Mijoč (committee member)
Domagoj Sajter (committee member)
GranterSveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Lower level organizational unitsKatedra za kvanititavne metode i upravljanje
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Organization and Management
Study programme typeuniversity
Study levelgraduate
Study programmeFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-09-16
Parallel abstract (English)
Over the last few years, corporate social responsibility is frequently discussed, as well as the way in which it affects the welfare of the community in which company operates. Corporate social responsibility (CSR) represents daily business activities which have multiple beneficial effects on the various stakeholders, and it consists of three basic categories: environmental, social and economic (triple bottom line). In the Republic of Croatia, reporting on corporate social responsibility is voluntary, as well as the reporting on any other non-financial activities, and every company decides for itself whether to report on corporate social responsibility, how often and to which extent. However, on January 1st 2017., EU Directive 2014/95 comes into force by which non-financial reporting becomes mandatory for all Member States of the European Union. The main objective of this Master thesis was to explore the way in which Croatian companies report on corporate social responsibility, and for that purpose 79 reports from 2014. were analyzed. Reports are available on the official websites of the observed companies. The analysis has revealed the indicators that appear in the reports and their use, depending on the industry sector and the type of report, was analyzed. Global Reporting Initiative provides companies with the instructions on how to present non-financial data to the public, and the GRI Guidelines are one of the most commonly used frameworks for non-financial reporting in the world. Precisely for this reason the use of the GRI Guidelines in the reports of Croatian companies was analyzed. The results of the conducted analysis provide a detailed insight into the practices of Croatian companies when it comes to reporting on socially responsible aspect of the business.
Parallel keywords (Croatian)analiza sadržaja društveno odgovorno poslovanje Globalna inicijativa za izvještavanje Hrvatska održivost
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:085349
CommitterGordana Kradijan