magistrsko delo
Maruša Uršič (Author), Romana Korez-Vide (Mentor), Alenka Pirc (Co-mentor)

Abstract

Trajnostno poročanje podjetjem omogoča prepoznavanje tveganj in priložnosti, ki lahko vplivajo na nadaljnje poslovanje. Posledice poročanja o trajnosti so tudi gradnja ugleda in zaupanja v podjetje ter privabljanje vlagateljev. Niso pa to edini razlogi, zakaj naj bi se podjetja odločila za trajnostno poslovanje. Z odgovornim obnašanjem do ljudi in naravnega okolja podjetja in posamezniki tudi sooblikujemo svet, ki bo v takšni ali drugačni obliki ostal za naslednje generacije. V magistrskem delu primerjalno analiziramo dosedanje trajnostno poročanje podjetij Nuklearna elektrarna Krško, d. o. o., (NEK), Électricité de France, d. d., (EDF) in Vattenfall, d. d., ter usklajenost tega poročanja z Direktivo o poročanju podjetij o trajnosti (Corporate Sustainability Reporting Directive – CSRD). Gre za tri podjetja v jedrski industriji, ki se med seboj razlikujejo predvsem po velikosti. Razlike beležimo v številu zaposlenih, prihodkih podjetij, po območju delovanja in strukturi njihovih dejavnosti. Francoski EDF in švedski Vattenfall sta večnacionalni podjetji z več 10.000 zaposlenimi. Proizvodnja električne energije iz jedrskega goriva je le ena izmed njunih dejavnosti. Na drugi strani pa NEK proizvaja električno energijo le na območju Slovenije, njeno število zaposlenih se giblje okoli 650, njena edina dejavnost je proizvodnja električne energije iz jedrskega goriva. Namen magistrskega dela je bil oblikovati sklop priporočil za nadaljnje poročanje NEK o trajnosti. Ta smo izoblikovali na podlagi preučevanja dosedanjih letnih poročil, intervjujev z zaposlenimi v NEK, preučitve nove direktive CSRD in Evropskih standardov poročanja o trajnosti (European Sustainability Reporting Standards – ESRS) ter s primerjalno analizo dosedanjega poročanja dveh tujih večnacionalnih podjetij.

Keywords

trajnostno poslovanje;trajnostno poročanje;direktive;standardi;jedrska industrija;Evropska unija;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: M. Uršič
UDC: 502.131.1
COBISS: 199468547 Link will open in a new window
Views: 33
Downloads: 2
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Other data

Secondary language: English
Secondary title: Sustainability reporting in the European Union nuclear industry
Secondary abstract: Sustainability reporting enables companies to identify risks and opportunities that may affect their continued business. Sustainability reporting also results in building reputation and trust in the company and attracting investors. However, these are not the only reasons why companies should choose to operate sustainably. By behaving responsibly towards people and the environment, companies and individuals are co-shaping a world that will remain for our descendants in one form or another. In this master's thesis, we comparatively analyze the sustainability reporting of Nuclear Power Plant Krško, LLC (NEK), Électricité de France, PLC (EDF) and Vattenfall PLC so far and their compliance with the Corporate Sustainability Reporting Directive (CSRD). These are three companies in the nuclear industry, which differ from each other mainly in size, where we note differences in the number of employees and the turnover of the companies, in terms of the area of operation and their activities. The French EDF and the Swedish Vattenfall are large multinational companies with more than 10,000 employees, whose one of many activities is the electricity generation from nuclear fuel. On the other hand, NEK produces electricity only in Slovenia, its number of employees varies around 650 and the production of nuclear energy is its only activity. The purpose of this master's thesis was to formulate guidelines and recommendations for further sustainability reporting by NEK. These were formed based on an examination of the previous annual reports, interviews with employees of NEK, examination of the new CSRD Directive and European Sustainability Reporting Standards (ESRS), and a comparative analysis of the previous reporting of the larger two companies with CSRD.
Secondary keywords: sustainability reporting;sustainable business;CSRD directive;ESRS standards;NEK;
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 1 spletni vir (1 datoteka PDF (77 str.)
ID: 23252120