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2020, vol. 22, br. 1, str. 47-59
Procena unutrašnjih determinanti praksi ekološkog izveštavanja koje primenjuju preduzeća u regiji Podsaharske Afrike
Delta State University (DELSU), Department of Accounting & Finance, Abraka, Delta State, Nigeria

e-adresajeroh4laffs@gmail.com
Sažetak
U radu je sprovedena komparativna analiza internih determinanti praksi ekološkog izveštavanja, koje primenjuju preduzeća u Podsaharskoj Africi. Da bi se navedena analiza sprovela, prikupljeni su podaci o karakteristikama mera odbora i revizorskih komisija na uzorku od 60 privrednih društava iz čitavog regiona (po 20 iz Kenije, Nigerije i Južne Afrike). Tehnika regresije običnih najmanjih kvadrata korišćena je za analizu podataka, a rezultati do kojih se došlo pokazuju da, dok se karakteristike mera odbora i revizije prepoznaju kao značajne determinante ekološkog izveštavanja preduzeća u Keniji i Nigeriji, isto se ne može reći za preduzeća u Južnoj Africi. Imajući u vidu navedeni razlog, u studiji se formulišu preporuke da bi, kada se radi o pozajmljivanju iz Južne Afrike, prakse ekološkog upravljanja trebalo institucionalizovati na nivou čitavog regiona. Donosioci standarda bi dodatno trebalo da učine praktične napore na razvijanju novih standarda izveštavanja, koji će predstavljati smernice i podsticati preduzeća da u svojim ekološkim izveštajima u celosti prikažu sporna pitanja od ekološkog značaja.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekonhor2001047J
objavljen u SCIndeksu: 04.05.2020.
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