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Industrija
2018, vol. 46, br. 3, str. 163-183
jezik rada: engleski
vrsta rada: pregledni članak
doi:10.5937/industrija46-17380

Creative Commons License 4.0
Nadogradnja izveštavanja o upravljanju otpadom i održivom razvoju u bankarskom sektoru - primer Srbije
aSingidunum University, Faculty of Business, Belgrade
bUniverzitet u Prištini (Kosovska Mitrovica), Ekonomski fakultet
cUniverzitet u Beogradu, Poljoprivredni fakultet

e-adresa: gknezevic@singidunum.ac.rs

Projekat

Organizacione i informacione podrške sistemu upravljanja kvalitetom kao ključnim faktorom povećanja konkurentnosti naših preduzeća i njihiovog bržeg izlaska na svetsko i EU tržište (MPNTR - 179001)

Sažetak

U ovom radu istraživali smo praksu primene cirkularne ekonomije u bankarskom sektoru sa posebnim osvrtom na izveštavanje o upravljanju otpadom. Rad je pokušao da odgovori na klasično pitanje - da li je sektor finansijskih usluga kojem pripadaju i banke, izuzet od izveštavanja u kontekstu cirkularne ekonomije iz razloga što imaju nisko učešće trošenja materijala i prirodnih resursa prilikom obavljanja delatnosti? U ovom istraživanju indikativno je da u Srbiji izveštaj o upravljanju otpadom koji popunjavaju banke je u svom začetnom obliku. Najveći broj indikatora o upravljanju otpadom nalazi se u izveštaju o održivom razvoju koji banke pripremaju ili u izveštaju o poslovanju koji menadžment sastavlja radi polaganja računa stejkholderima. Istraživanje jasno ukazuje da ispod polovine banaka u Srbiji priprema standardni izveštaj koji zahteva Agencija za zaštitu životne sredine. Imajući u vidu ove rezultate, regulatori u državi, kao i menadžment banaka treba da imaju u vidu da banke ne prikazuju tokove otpada u svojim izveštajima, niti indikatore publikuju na svojim web stranicama. Ovo implicira da stejkholderi i investitori, kao važni korisnici, nisu adekvatno informisani o inkluziji banaka u sistem cirkularne ekonomije. Ukoliko i dalje budemo ostavljali po strani pitanja upravljanja otpadom, to može biti dodatni hazard imajući u vidu želju Srbije da bude punopravna članica EU gde je usklađivanje sa izuzetno obimnom regulativom u domenu upravljanja otpadom neizbežno.

Ključne reči

cirkularna ekonomija; nefinansijsko izveštavanje; izveštaj menadžmenta; izveštaj o upravljanju otpadom; bankarski sektor

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