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2020, vol. 9, br. 18, str. 49-61
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Izveštavanje o održivom razvoju i održivo finansiranje - izazovi za mala i srednja preduzeća
Sustainable development reporting and sustainable financing: Challenges for small and medium enterprises
Sažetak
U dinamičnom poslovnom okruženju, važnost poslovanja u skladu sa principima održivog razvoja prepoznaju ne samo velike kompanije, već i mala i srednja preduzeća koja predstavljaju "pokretačku snagu" savremenih ekonomija. Imajući u vidu posvećenost društveno odgovornom poslovanju i zahteve savremenog poslovnog okruženja potrebno je informisati stejkholdere o uticaju preduzeća na društvo i životnu sredinu, kao i o društveno odgovornim aktivnostima koje preduzeća sprovode usled promena uslova i načina poslovanja. U skladu sa tim, neophodno je implementirati integrisano izveštavanje, koje bi pored tradicionalnih finansijskih, obuhvatilo i nefinansijske indikatore uspešnosti poslovanja preduzeća. U cilju usvajanja međunarodno priznate metodologije evaluacije performansi održivog razvoja preduzete su određene incijative od strane regulatora, kreatora standarda i profesionalnih asocijacija. Zbog svojih karakteristika, mala i srednja preduzeća zahtevaju posebne smernice prilikom sastavljanja izveštaja o održivom razvoju. U fokusu su ovog rada su izazovi sa kojima se ova preduzeća suočavaju u obelodanjivanju informacija o indikatorima održivog razvoja. Posebna pažnja posvećena je troškovima ovakvog vida izveštavanja, nedostatku potrebnih resursa i vlasničkoj strukturi.
Abstract
In a dynamic business environment, the importance of doing business in accordance with the principles of sustainable development is recognized not only by large companies, but also by small and medium enterprises, which are the "driving force" of modern economies. Having in mind the commitment to socially responsible business and the requirements of the modern business environment, it is necessary to inform stakeholders about the impact of companies on society and the environment, as well as socially responsible activities that companies carry out due to changes in conditions and ways of doing business. Accordingly, it is necessary to implement integrated reporting, which would include, in addition to traditional financial, nonfinancial indicators of business performance. In order to adopt an internationally recognized methodology for evaluating the performance of sustainable development, certain initiatives have been taken by regulators, standard setters and professional associations. Due to their characteristics, small and medium-sized enterprises require special guidelines when compiling reports on sustainable development. The focus of this paper is on the challenges that these companies face in disclosing information on sustainable development indicators. Special attention is paid to the costs of this type of reporting, the lack of necessary resources and the ownership structure.
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