diplomsko delo
Mirjana Založnik (Author), Matjaž Denac (Mentor)

Abstract

V diplomski nalogi je predstavljeno trajnostno poročanje in uporaba GRI standardov na primeru proizvodnih podjetij. Za namen raziskave trajnostnega poročanja vodilnih proizvodnih podjetij motornih koles, je bila izvedena primerjalna analiza. V analizo so bila vključena vodilna azijska, ameriška in evropska proizvodna podjetja. Želela sem ugotoviti, ali izbrana podjetja v svoja poslovna poročila vključujejo tudi trajnostne vidike poslovanja ter, če poročajo v skladu z GRI standardi. Na podlagi pregleda literature, sem v teoretičnem delu predstavila trajnostni razvoj, trajnostno poročanje in GRI standarde. V drugem delu pa sem podrobneje analizirala vsebino poročil izbranih vodilnih podjetij in jo v nadaljevanju tudi primerjala. V analizo je bilo zajetih skupaj devet uspešnih proizvodnih podjetij, od tega tri iz posamezne celine. Zanimalo me je, kako podjetja poročajo, katere standarde uporabljajo in ali se njihova poročila med seboj razlikujejo oziroma v čem so si podobna. Rezultati so pokazali, da štirje od devetih obravnavanih podjetij poroča po GRI standardih in da vsa izmed njih, v svoje poročanje vključujejo tudi trajnostne vidike poslovanja. Ugotovljeno je bilo tudi, da so si poročila med seboj zelo podobna, vendar pa so vsebinsko najobsežnejša poročila azijskih proizvajalcev. Poudarek je predvsem na okoljskih vidikih trajnosti, sledijo pa družbeni vidiki. Podjetja se zavedajo, da njihovo delovanje povzroča različne negativne vplive na okolje. Z namenom zmanjšanja le-teh, si podjetja prizadevajo delovati na čim bolj trajnosten in okolju prijazen način. Za dosego tega poskušajo pri svoji proizvodnji na primer zmanjšati emisije CO2 in drugih toplogrednih plinov, povečati uporabo obnovljivih virov energije ter povečati recikliranje in s tem zmanjšati količino odpadkov. S strani družbenih vidikov se podjetja trudijo izboljšati dejavnike kot so izobraženost in usposabljanje kadra, zagotavljanje zdravega in varnega delovnega okolja, upoštevanje človekovih pravic in podobno. GRI je zbirka več standardov, podjetju pa pri poročanju ni treba zajeti vsakega izmed njih. Pri primerjavi poročil izstopa podjetje Honda, ki v primerjavi z drugimi poroča vsebinsko obsežnejše in zajema največ GRI standardov. izpostavimo pa lahko tudi podjetje Suzuki, ki za razliko od ostalih poroča tudi o ciljih, ki jih niso uspeli doseči.

Keywords

trajnostni razvoj;trajnostno poročanje;proizvodno podjetje;standardi;motorna kolesa;življenjski cikel;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: M. Založnik
UDC: 502.131.1
COBISS: 127971331 Link will open in a new window
Views: 15
Downloads: 1
Average score: 0 (0 votes)
Metadata: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Other data

Secondary language: English
Secondary title: Sustainable business reporting and the use of GRI standards in manufacturing companies
Secondary abstract: The thesis presents sustainability reporting and the application of GRI standards in the case of manufacturing companies. To investigate the sustainability reporting of leading motorcycle manufacturing companies, a comparative analysis was carried out. Leading Asian, American, and European manufacturing companies were included in the analysis. I wanted to find out whether the selected companies include sustainability aspects in their business reports and if they report according to GRI standards. Based on a literature review, I presented sustainability, sustainability reporting and GRI standards in the theoretical part. In the second part, I analyzed the content of the reports of selected leading companies in more detail and compared them further. A total of nine successful manufacturing companies were included in the analysis, three of them from each continent. I was interested in how the companies report, what standards they use and whether or how their reports differ or are similar. The results showed that four out of the nine companies report according to GRI standards and that all of them include sustainability aspects in their reporting. It was also found that the reports are very similar to each other, but that the Asian manufacturers reports are the most comprehensive in terms of content. The focus is mainly on the environmental aspects of sustainability, followed by the social aspects. Companies are aware that their operations cause various negative impacts on the environment. To reduce these, companies strive to operate in the most sustainable and environmentally friendly way possible. To achieve this, they try, for example, to reduce CO2 and other greenhouse gas emissions in their production, increase the use of renewable energy sources and increase recycling, thereby reducing waste. On the social side, companies are trying to improve factors such as the education and training of their staff, ensuring a healthy and safe working environment, respect for human rights and so on. The GRI is a collection of several standards, and a company does not have to cover each of them when reporting. When comparing the reports, Honda stands out as the company that reports more comprehensively and covers the most GRI standards compared to the others, and Suzuki, which unlike the others also reports on the targets that it has not been able to achieve.
Secondary keywords: Sustainability report;GRI standards;motorcycle.;
Type (COBISS): Bachelor thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: VI, 63 str.
ID: 16443173