diplomsko delo
Špela Kotar (Author), Barbara Bradač Hojnik (Mentor)

Abstract

Trajnostno poročilo je eno ključnih orodij za podjetja v današnjem času. Organizacije si danes, v 21. stoletju, vedno bolj prizadevajo preoblikovati poslovne modele v skladu z upoštevanjem trajnostnega razvoja, saj ravnanje podjetja z okoljem vpliva tudi na njegovo dobičkonosnost. Poleg tega, da je ozaveščenost ljudi glede varovanja okolja vedno večja, se trajnostni razvoj ne izvaja le zaradi razlogov, kot so celostna podoba podjetja in zahteve kupcev, temveč tudi zato, ker se zaostrujejo zakonodaja, predpisi in okoljevarstveni standardi. Trajnostno poročilo omogoča vpogled v transparentne informacije o okoljskih, družbenih in ekonomskih učinkih organizacije. V zadnjih desetih letih je postalo trajnostno poročanje najhitreje rastoča vrsta nefinančnega poročanja, vendar se, v nasprotju s tradicionalnim finančnim računovodstvom, ne izvaja z enako preglednostjo. Obstaja veliko različnih standardov za trajnostno poročanje, med njimi tudi standardi GRI, CSRD oziroma ESRS in ESG. Tematika trajnostnega poročanja v avtomobilski industriji je pomembna, saj ta proizvede letno kar 10 % svetovnih izpustov ogljika. Kljub kompleksnemu regulativnemu okolju trajnostnega poročanja v avtomobilski industriji se ta zavezuje k spremembam. Japonska je četrti največji avtomobilski trg na svetu. V državi je nastalo kar nekaj avtomobilskih proizvajalcev, med katerimi sta tudi Toyota in Nissan.

Keywords

podjetništvo;trajnostni razvoj;trajnostno poročanje;avtomobilska industrija;primerjava;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: Š. Kotar
UDC: 005.35:657
COBISS: 209896451 Link will open in a new window
Views: 0
Downloads: 2
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Other data

Secondary language: English
Secondary title: Comparison of sustainability reporting between two automotive industry companies
Secondary abstract: A sustainability report is one of the key tools for companies in today’s world. Organizations today, in the 21st century, are increasingly striving to transform business models in line with sustainable development, as a company’s treatment of the environment also affects its profitability. In addition to the growing public awareness of environmental protection, sustainable development is being pursued not only for reasons such as corporate image and customer demands, but also due to stricter legislation, regulations, and environmental standards. A sustainability report provides insight into transparent information about the environmental, social, and economic impacts of an organization. In the past decade, sustainability reporting has become the fastest-growing type of non-financial reporting, but unlike traditional financial accounting, it does not operate with the same level of transparency. There are many different standards for sustainability reporting, including GRI standards, CSRD or ESRS standards, and ESG standards. The topic of sustainability reporting in the automotive industry is important because the automotive industry produces as much as 10 % of global carbon emissions annually. Despite the complex regulatory environment for sustainability in the automotive industry, it is committed to change. Japan is the fourth-largest automotive market in the world. The country is home to several automobile manufacturers, including Toyota and Nissan.
Secondary keywords: sustainable development;sustainability report;Corporate Sustainability Reporting Directive (CSRD);ESG;
Type (COBISS): Bachelor thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 1 spletni vir (1 datoteka PDF (II, 40 str.))
ID: 24753053