Okolišni, društveni i upravljački (ESG) aspekti poslovanja na primjeru kompleksnog poduzeća

master's thesis

• Title (english): Environmental, social, and governance factors in a complex corporation: a case study
• Author: Kristina Bušljeta
• 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

Napretkom društva kroz globalizaciju, razvoj informacijskih tehnologija i bolju obrazovanost građana povećavao se pritisak na poduzeća da se, osim pitanjem profita, počnu baviti i pitanjima utjecaja svojeg poslovanja na društvo i okoliš. Tako započinje poslovna praksa koja je poznata pod pojmom društveno odgovorno poslovanje (DOP), a poduzeća ju provode kroz ostvarivanje okolišnih, društvenih i upravljačkih (ESG) faktora poslovanja, te kao takvo predstavlja održivo poslovanje. Ključni element održivog društveno odgovornog poslovanja je izvještavanje o održivosti koje se objavljuje kroz nefinancijska izvješća ili izvješća o održivosti. U radu je dan pregled trenutnih regulatornih okvira nefinancijskog izvještavanja. T akođer, prikazano je poslovanje jednog kompleksnog poduzeća temeljeno na ESG pristupu, kao i analiza njegovih nefinancijskih izvještaja sukladno postojećim okvirima.

Abstract (english)

The advancement of society through globalisation, the development of digital technology, and higher citizen education raised the demand on businesses to consider the impact of their operations on society and the environment in addition to profit. This is where the business practise known as socially responsible business (CSR) originates, and corporations execute it through the realisation of environmental, social, and managerial (ESG) business considerations, representing sus tainable business. Sustainability reporting, which is released through non financial or sustainability reports, is an important component of long term corporate social responsibility. This thesis presents an outline of the current non financial reporting r egulatory structure. Also are covered the operations of a complex organisation using the ESG method, as well as an analysis of its non financial reports in compliance with existing frameworks.

• Keywords: društveno odgovorno poslovanje; ESG pristup; izvještaj o održivosti; nefinancijsko izvještavanje
• Keywords (english): corporate social reponsibility; ESG approach; sustai nability report; non financial reporting
• Language: croatian
• URN:NBN: urn:nbn:hr:237:042883
• 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 11:57:41