Strateška analiza ESG pristupa u građevinskim poduzećima

master's thesis

• Title (english): Strategic evaluation of ESG techniques in construction firms
• Author: Kata Nakić
• Mentor: Mladen Vukomanović (mentor)
• Mentor: Lana Lovrenčić Butković (komentor)
• Committee member: Maja-Marija Nahod (predsjednik povjerenstva)
• Committee member: Zvonko Sigmund (član povjerenstva)
• Committee member: Lana Lovrenčić Butković (član povjerenstva)
• Granter: University of Zagreb; Faculty of Civil Engineering; Zagreb
• Defense date and country: 2023-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: TECHNICAL SCIENCES; Civil Engineering

Abstract

Društveno odgovornom poslovanju se u današnje vrijeme pridaje velika pozornost. To je koncept prema kojem poduzeća integriraju brigu o društvu i okolišu u svoje poslovanje te u odnose sa svojim dionicima, i to na dobrovoljnoj osnovi. Prema tome, poduzeća imaju utjecaj na šire društvo te okoliš u kojem djeluju. To uključuje ekonomske, socijalne i ekološke aspekte.
ESG, akronim od engleskih riječi (environmental, social, governance), označava tri glavna čimbenika koji mjere održivosti i etičnost određene investicije i poduzeća. Za razliku od društveno odgovornog poslovanja koje predstavlja okvir održivosti koji poduzeća koriste, ESG mjeri razinu održivosti poduzeća. ESG koncept obuhvaća pristupe i strategije usmjerene na postizanje globalnih ciljeva, pri čemu se uzimaju u obzir ekološki, društveni, i upravljački faktori, uz financijske faktore, prilikom donošenja poslovnih odluka. Jedan od alata za primjenu ovog koncepta je nefinancijsko izvještavanje. Ono pruža transparentan uvid u podatke o postignutoj razini društvene odgovornosti. Konkretno, ovakvo izvještavanje prikazuje ostvarene rezultate i napore poduzeća u sferama utjecaja na okoliš te brige o zaposlenicima, klijentima i široj društvenoj zajednici. Građevinski sektor ima veliki utjecaj na ostvarenje ciljeva održivosti. Cilj ovog rada je utvrditi koliko se ESG pristup poznaje i primjenjuje u velikim hrvatskim građevinskim poduzećima te prepoznati njihove prakse i ciljeve u ESG pristupu.

Abstract (english)

Corporate Social Responsibility (CSR) is receiving a lot of attention these days. It is a voluntary integration of concern for society and the environment into business operations and stakeholder interactions. As a result, businesses have an impact on society and the environment in which they operate. This includes economic, social, and environmental considerations.
ESG, an acronym for Environmental, Social, and Governance, refers to three major variables that assess the long-term viability and ethics of a specific investment or firm. Unlike Corporate Social Responsibility, which acts as a framework for sustainability that businesses use, ESG measures a company's level of sustainability. The ESG idea comprises tactics and strategies aimed at reaching global goals by taking environmental, social, and governance aspects into account when making corporate decisions, in addition to financial factors. Non-financial reporting is one mechanism for putting this concept into action. It provides a clear view of facts pertaining to the level of social responsibility attained. Such reporting, in particular, highlights the company's achieved outcomes and efforts in the areas of environmental impact and care for employees, clients, and the larger community. The construction industry has a large impact on reaching sustainability goals.
The purpose of this thesis is to determine how well the ESG approach is understood and utilised in large Croatian construction companies, as well as to identify their practises and goals within the ESG approach.

• Keywords: ESG pristup; nefinancijsko izvještavanje; građevinska poduzeća
• Keywords (english): ESG approach; non-financial reporting; construction companies
• Language: croatian
• URN:NBN: urn:nbn:hr:237:903031
• 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: 2023-10-30 11:52:54