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Regulatorni Okvir I Kvalitet Izveštavanja O Održivom Razvoju

Author

Listed:
  • Vojislav Sekerez

Abstract

Rastuća zabrinutost stejkoholdera zbog očuvanja životne sredine i socijalnih pitanja stvara pritisak na preduzeća da povećaju svoju odgovornost prema okruženju i unaprede kvalitet izveštavanja o održivom razvoju. Produkovani izveštaji mogu da budu namenjeni eksternim ili internim korisnicima, da budu sastavljeni na dobrovoljnoj osnovi ili kao posledica obavezujuće regulative, odnosno da budu objavljeni kao zasebni izveštaji ili pak kao sastavni deo godišnjeg obračuna preduzeća. Adekvatno vrednovanje i obelodanjivanje informacija o performansama na polju zaštite životne sredine i unapređenja odnosa sa širom društvenom zajednicom nesumnjivo može da doprinese unapređenju odnosa sa stejkholderima i popravljanju korporativne reputacije. Međutim, u praksi obim i kvalitet objavljenih informacija varira u zavisnosti od nivoa korporativne svesti o potrebi očuvanja životne sredine, specifičnosti zakonskih zahteva i pravila finansijskog izveštavanja. Svrha ovog rada je da se istraži veza izmedju faktora, kao što su: osmišljeniji i širi pritisci od strane zakonske regulative, harmonizovanije smernice za izveštavanje i povećanje uskladjenosti racunovodstvene regulative (MRS/MSFI) sa zahtevima izveštavanja o održivom razvoju, sa jedne strane i kvaliteta obelodanjenih informacija o održivom razvoju, sa druge strane.

Suggested Citation

  • Vojislav Sekerez, 2016. "Regulatorni Okvir I Kvalitet Izveštavanja O Održivom Razvoju," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 20, pages 53-68, March.
    • Handle: RePEc:beo:ekidpr:y:2016:i:20:p:53-68
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    More about this item

    Keywords

    održivi razvoj; izveštavanje o održivom razvoju; obavezujuća regulativa; godišnji obračun;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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