Analiza poročanja o trajnosti za izbrana železniška podjetja

diplomsko delo

Anže Novak (Author), Daniel Zdolšek (Mentor)

Abstract

V diplomskem delu analiziramo trajnostno poročanje izbranih železniških podjetjih. Analizirali smo slovensko in izbrana evropska železniška podjetja, in sicer iz Francije, Italije, Španije in Švice. Želeli smo ugotoviti, ali izbrana podjetja v svoja trajnostna poročila (ki so lahko del letnih poročil) vključujejo okoljske, družbene in upravljalske vidike poslovanja. Na začetku diplomskega dela opredeljujemo pojem trajnostno poročanje, kaj mora trajnostno poročilo vsebovati ter navedemo nekatera pravila trajnostnega poročanja. Na primer na ravni Evropske unije bodo morala podjetja v državah članicah poročati po Evropskih standardih trajnostnega poročanja, uveljavljenimi 31. 7. 2023, že v letnem poročilu za leto 2024. Druga pravila so GRI Standardi in SASB Standardi. V diplomskem delu sledi kratka predstavitev izbranih železniških podjetij, njihova primerjava in analiza njihovega poročanja po področjih, katera smo izbrali po naši presoji (na primer področno poročanje o porabi emisij toplogrednih plinov, porabi energije, porabo ter reciklaži odpadkov in tako naprej). Ugotovili smo, da železniška podjetja bolj površinsko poročajo o trajnostnem poslovanju. Nekatera sicer zelo dobro poročajo po nekaterih vidikih, zato je tudi smiselno, da z zgledom preostala železniška podjetja mogoče pripravijo k temu, da tako začnejo poročati tudi preostala železniška podjetja. Rezultati nam kažejo, da vsa podjetja poročajo po GRI Standardih, razlikujejo pa se v tem, da nekatera železniška podjetja uporabljajo več o GRI Standardov, druga manj. Špansko železniško podjetje najbolj poroča po GRI Standardih. Železniška podjetja z raznimi ukrepi želijo zmanjšati emisije CO2 in energetske potrebe, povečati uporabo električne energije iz obnovljivih virov ter povečati recikliranje materialov. Iz naše analize je razvidno, da italijansko železniško podjetje ustvari najmanj emisij toplogrednih plinov glede na dolžino prog. Slovensko železniško podjetje porabi najmanj električne energije od vseh preostalih železniških podjetij glede na dolžino prog. Pri porabi odpadkov pa italijansko železniško podjetje proizvede veliko več odpadkov kot preostala železniška podjetja. Na podlagi družbenih vidikov pa se železniška podjetja zavzemajo za enakost med spoloma, zagotavljajo varnost, zdravje ter strokovno usposabljanje in izobraževanje zaposlenih. Po družbenih vidikih največ poroča špansko železniško podjetje. Vsem železniškim podjetjem je skupno to, da v večji meri poročajo o okoljskih vidikih. Na podlagi prednosti in slabosti izbranih železniških podjetij smo ugotovili, da praktično vsa podjetja poročajo več o prednostih; nekatera ne poročajo o slabostih. Na podlagi ugotovitev naše analize podamo tudi predloge glede poročanja o trajnosti za železniško podjetje.

Keywords

računovodsko poročanje;trajnostno poročanje;standardi;železnice;

Data

Language:	Slovenian
Year of publishing:	2023
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	A. Novak
UDC:	657.3:502.131.1
COBISS:	171463683
Views:	30
Downloads:	3
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Analysis of sustainability reporting for selected railway companies
Secondary abstract:	In this bachelor thesis, we analyse the sustainability reporting of selected railway companies. We analysed Slovenian and selected European railway companies from France, Italy, Spain and Switzerland. We wanted to find out whether the selected companies include environmental, social and governance aspects of their business in their sustainability reports (which can be part of annual reports). At the beginning of the thesis, we define sustainability reporting, what a sustainability report should contain and some pronouncements for sustainability reporting. For example, at the European Union level, companies in the Member States will have to report according to the European Sustainability Reporting Standards, effective from 31. 7. 2023 onwards, already in the annual report for 2024. Other pronouncements are the GRI Standards and the SASB Standards. In the thesis, a short presentation of the selected railway companies, their comparison and an analysis of their reporting by the areas we have chosen at our discretion (e.g. sectoral reporting on greenhouse gas emissions, energy consumption, waste consumption and recycling and so on). We have found that railway companies are reporting more superficially on sustainability performance. However, some of them report very well in some aspects, so it also makes sense to set an example to get maybe the remaining railway companies to start reporting in this way. The results show that all companies use GRI Standards, but they differ in that some railway companies use more GRI Standards and others less. The Spanish railway company uses the most GRI Standards. Railway companies are taking various measures to reduce CO2 emissions and energy requirements, to increase the use of electricity from renewable sources and to increase the recycling of materials. Our analysis shows that the Italian railway company generates the least greenhouse gas emissions per length of line. The Slovenian railway company consumes the least electricity of all the other railway companies in terms of line length. In terms of waste consumption, the Italian railway company produces much more waste than the other railway companies. On the social side, railway companies are committed to gender equality, safety, health and the professional training and education of their employees. On social aspects, the Spanish railway company reports the most. They all have in common that they report to a greater extent on environmental aspects. Based on the strengths and weaknesses of the selected railway companies, we found that practically all companies report more on strengths; some do not report on weaknesses. Based on the findings of our analysis, we also make suggestions on sustainability reporting for a railway company.
Secondary keywords:	Sustainability reporting;standards;sustainability reports;disclosures;railways;railway company;
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	1 spletni vir (1 datoteka PDF (VI, 55 str.))
ID:	19697722