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2020, vol. 4, br. 1, str. 11-23
Efekti održivosti na performanse preduzeća
aUniverzitet u Kragujevcu, Ekonomski fakultet
bUniverzitet u Nišu, Ekonomski fakultet

e-adresavterzic@kg.ac.rs, jasminab@kg.ac.rs, bojan.krstic@eknfak.ni.ac.rs
Projekat:
This paper is funded by the Ministry of Education, Science and Technological Development of the Republic of Serbia.

Ključne reči: održivost; korporativna održivost; održivost preduzeća; merenje održivosti; performanse
Sažetak
Savremeno poslovno okruženje nameće nova pravila poslovanja preduzeća. Maksimiranje profita i maksimiranje vrednosti za akcionare ne može više biti jedini cilj preduzeća. Umesto toga, preduzeća su, u cilju održanja u dugom roku, prinuđena da maksimiraju vrednost za sve stejkholdere. Pitanje održanja preduzeća postaje od krucijalnog značaja, a posebno merenje i izveštavanje o održivosti i kako se isto odražava na finansijske performanse preduzeća, kao dominantnih i u savremenim modelima merenja performansi preduzeća. Otuda je predmet istraživanja održivost preduzeća u savremenom poslovnom okruženju. Cilj istraživanja je da se istakne uloga i značaj održivosti u procesu unapređenja efikasnosti preduzeća. Rezultati istraživanja ukazuju da održivost preduzeća ima pozitivne implikacije na performanse preduzeća u dugom roku i blagostanje svih stejkholdera. U cilju bolje transparentnosti, poželjno je da preduzeća sastavljaju poseban izveštaj o održivosti, koji bi u integraciji sa tradicionalnim izveštajem o poslovanju dao kompletnu sliku o efikasnosti preduzeća.
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O članku

jezik rada: engleski
vrsta rada: originalan članak
DOI: 10.5937/ESD2001011D
objavljen u SCIndeksu: 02.09.2020.