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Izveštavanje o održivosti poslovanja - teorijski okvir i praksa izveštavanja u Naftnoj industriji Srbije
aUniverzitet u Nišu, Ekonomski fakultet
bUniverzitet u Nišu, Prirodno-matematički fakultet

e-adresadejan.spasic@eknfak.ni.ac.rs
Ključne reči: održivost poslovanja; izveštavanje; GRI; naftna industrija
Sažetak
Svrha ovog rada je da se analizira dostignuti nivo obelodanjivanja informacija o ekonomskim, ekološkim i društvenim aspektima poslovanja u srpskoj naftnoj industriji. Pošto je izveštavanje o održivosti poslovanja tek u začetku u Republici Srbiji, najpre smo kroz pregled literature ukazali na potrebu i značaj takvog izveštavanja. Budući da je praksa svetskih kompanija iz naftnog sektora pokazala najčešću primenu GRI smernica i IPIECA smernica, u drugom delu rada je ukratko ukazano na njihovu suštinu, kao i inicijative drugih institucija i organizacija. Komparativna analiza izveštaja o održivom razvoju srpske naftne kompanije NIS a.d. i svetski poznate naftne kompanije British Petrolem plc pokazala je da se o izveštavanje ekološkim i društvenim aspektima poslovanja u srpskoj kompaniji sprovodi tek tri poslednje godine. Iako je načinjen napredak u izveštavanju, upoređujući sa izveštajem o održivom razvoju BP plc, neophodna su dodatna poboljšanja.
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
objavljen u SCIndeksu: 23.01.2014.

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