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2019, vol. 14, br. 1, str. 193-204
Merenje korporativnih društvenih performansi
aThe University of Danang, School of Information and Communication Technology, Le Duan, Hai Chau, Danang, Vietnam
bThe University of Danang - University of Economics, Ngu Hanh Son, Son Tra, Danang, Vietnam
cÓbuda University, Keleti Faculty of Business and Management, Budapest, Hungary

e-adresalhnthao@sict.udn.vn
Projekat:
This research is funded by Funds for Science and Technology Development of the University of Danang under grant number B2016 - DNA - 19 - TT

Ključne reči: korporativna društvena odgovornost; korporativne društvene performanse; indeks izveštavanja
Sažetak
Sve više pažnje se posvećuje korporativnoj društvenoj odgovornosti preduzeća (KDO), od strane poslovnih ljudi ali i istraživača, u smislu objavljivanja i praćenja izeštaja o održivosti. Ovaj vid izveštavanja pruža informaciju, ne samo rukovodiocima u strateškom odlučivanju, već i drugim zainteresovanim stranama u merenju i proceni korporativnih društvenih performansi (KDP) preduzeća. Iako se literaturna baza razvija, zasnovano na rezultatima istraživanja KDO, samo merenje KDO-a još uvek nije unificirano zbog različitih perspektiva i primene različite metodologije. Pitanje je kako meriti KDP kroz analizu KDO izveštaja. Ovaj rad ima za cilj da predstavi teorijsku osnovu KDO i KDO analize. Na osnovu konceptualnog okvira, istraživanje otkriva osnove KDO izveštavanja, kao i diskusiju prehodnih istraživanja zsnovanih na KDO izveštajima, kao i njihovim posledicama. Pored toga, analizirana metoda merenja KDP-a, dovodi do predloga za formiranje KDO indeksa izveštavanja. Ovaj rad je posvećen pregledu i dopuni istraživačke literature iz oblasti korporativne društvene odgovornosti. Takođe, nudi mogućnost implikacije u praksi kroz objašnjenje potencijalnih mogućnosti budućih istraživanja, posebno u analizi razlika između KDO rezultata u različitim zemljama.
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