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Revizor
2019, vol. 22, br. 87-88, str. 7-20
jezik rada: srpski
vrsta rada: izvorni naučni članak
objavljeno: 12/03/2020
doi: 10.5937/Rev1988007D
Modeli izvestavanja o održivosti preduzeća
Univerzitet u Kragujevcu, Ekonomski fakultet

e-adresa: violeta.domanovic@gmail.com

Sažetak

Izveštavanje o održivosti treba da bude transparentno i razumljivo svim zainteresovanim stranama. Predmet istraživanja su m odeli izveštavanja o održivosti, sa posebnim osvrtom na Balanced Scorecard model (BSC). Cilj istraživanja je da se istakne, najpre, uloga izveštavanja o održivosti u savremenom poslovnom okruženju; zatim, da se elaboriraju osnove različitih modela izveštavanja, kao i da se istaknu mogućnosti i ograničenja primene BSC modela u izveštavanju o održivosti. Rezultati istraživanja pokazuju da je izveštavanje o održivosti uglavnom na dobrovoljnoj osnovi, kako u razvijenim , tako i u nerazvijenim tržišnim ekonomijama, da je neophodno pojačati svest menadžera o značaju izveštavanja o održivosti, ali i da ne postoji jedan univerzalni model izveštavanja, već je neophodno izveštavanje prilagoditi specifičnostima poslovanja preduzeća i specifičnostima grane u kojoj preduzeće posluje.

Ključne reči

održivost; izveštavanje; modeli izveštavanja; Balanced Scorecard model; preduzeće

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