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Zeleno Izvještavanje Na Primjeru Kompanija Koje Se Kotiraju Na Mnse – Kvalitativna Analiza

Author

Listed:
  • Ivana Ivanović

Abstract

Klimatske promjene predstavljaju jedan od najvažnijih globalnih izazova našeg vremena, sa dalekosežnim posljedicama po prirodno okruženje, društvo i ekonomiju. U svetlu najnovijih promena kompanije sve više preispituju svoje strategije i poslovne modele, kako bi se prilagodile novim uslovima i obezbijedile održivo poslovanje. Cilj istraživanja je da prikaže razvoj finansijskog izvještavanja u kontekstu finansijskih i nefinansijskih informacija, sa posebnim fokusom na zaštitu i održivost životne sredine. U skladu s crnogorskom regulativom finansijski izvještaji predstavljaju skup finansijskih iskaza i drugih pratećih izvještaja koji obuhvataju i izvještaje menadžmenta, mišljenja i druge isprave. Kako je izvještaj menadžmenta zakonom uveden 2017. godine, kao jedini javno dostupni izvještaj kompanija, a ujedno i obavezni, koji sadrži podatke o životnoj sredini, dio ovog izvještaja koji se odnosi na životnu sredinu predstavlja predmet analize u ovom radu. Istraživanjem je obuhvaćeno 17 kompanija u Crnoj Gori koje ulaze u sastav dva indeksa crnogorske berze MNSE 10 (blue chip) i MONEX, za period od 2017. do 2023. godine, čime je obuhvaćeno 60% prethodno navedene populacije. Ovaj način istraživanja je prvi u nizu, te stoga pruža uvid u stanje zelenog izvještavanja u Crnoj Gori i doprinosi analizi stanja zelenog izvještavanja u zemljama u razvoju.

Suggested Citation

  • Ivana Ivanović, 2026. "Zeleno Izvještavanje Na Primjeru Kompanija Koje Se Kotiraju Na Mnse – Kvalitativna Analiza," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 60, pages 74-89, March.
    • Handle: RePEc:beo:ekidpr:y:2026:i:60:p:74-89
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    File URL: https://www.ekof.bg.ac.rs/journals/eip/60/416.pdf
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    Keywords

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    JEL classification:

    • 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
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development

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