Izvještavanje o okolišnim, društvenim i upravljačkim čimbenicima u građevinskom sektoru

master's thesis

• Title (english): Reporting on environmental, social, and governance aspects in the construction sector
• Author: Patricia Imprić
• Mentor: Nina Štirmer (mentor)
• Committee member: Ivana Banjad Pečur (predsjednik povjerenstva)
• Committee member: Ivan Gabrijel (član povjerenstva)
• Committee member: Nina Štirmer (član povjerenstva)
• Granter: University of Zagreb; Faculty of Civil Engineering; (Materials); Zagreb
• Defense date and country: 2024-11-21, Croatia
• Scientific / art field, discipline and subdiscipline: TECHNICAL SCIENCES; Civil Engineering

Abstract

Izvještavanje s okolišnim, društvenim i upravljačkim (engl. environmental, social, and
governance, ESG) aspektima obuhvaća objavu nefinancijskih parametara u okviru
smanjenja ekološkog otiska, poticanja društvene odgovornosti i uvođenja poslovnih
strategija. Sa svrhom pružanja uvida u održivost organizacije prikupljaju se, analiziraju i
objavljuju vjerodostojni podaci.
Prvi dio rada donosi pregled regulative koja se odnosi na nefinancijska izvještavanja,
održivost i ESG aspekte. Direktivama su određeni obveznici objave izvještaja, a postupno se
uvode standardi za izradu. Drugi dio rada predstavlja razliku između održivosti i ESG-a,
koncept ESG-a općenito i u građevinarstvu te određuje smjernice i ciljeve, a treći dio
prikazuje analizu primjera izvještaja građevinskih tvrtki različitog opsega djelatnosti i
potrebu za kvalitetnom standardizacijom izvještaja.
Na osnovi provedenih istraživanja, doneseni su zaključci o opsežnosti i uvođenju primjene
ESG principa kao neizbježne stavke u budućnosti održivog poslovanja.

Abstract (english)

Reporting on environmental, social, and governance (ESG) aspects includes the disclosure
of non-financial parameters related to reducing the environmental footprint, promoting
social responsibility, and implementing business strategies. Credible data is collected,
analysed, and published with the aim of providing insights into the organization’s
sustainability.
The first part of the paper provides an overview of regulations related to non-financial
reporting, sustainability, and ESG aspects. Directives define the entities required to publish
reports, and standards for their preparation are gradually being introduced. The second part
of the paper presents the distinction between sustainability and ESG, outlines the concept
of ESG in general and in construction, and establishes guidelines and objectives. The third
part offers an analysis of examples of reports from construction companies with varied
scopes of activities, highlighting the need for high-quality report standardization.
Based on conducted research, conclusions have been drawn about the scope and gradual
implementation of ESG principles as an inevitable aspect of sustainable business practices
in the future.

• Keywords: ESG; građevinarstvo; izvještaj; održivost; okoliš; društvo; upravljanje
• Keywords (english): ESG; construction; reporting; sustainability; environment; social; governance
• Language: croatian
• URN:NBN: urn:nbn:hr:237:280162
• Study programme: Title: Civil Engineering; specializations in: Construction Management, Transportation Engineering, Geotechnical Engineering, Hydraulic Engineering, Structural Engineering, Construction Materials, Theory and Modeling of Structures; Course: Construction Management; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra inženjer/inženjerka građevinarstva (magistar/magistra inženjer/inženjerka građevinarstva)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-12-13 10:52:41