Trajnostno poročanje in družbena odgovornost v Krki in Leku ter skladnost s predlogom CSRD

magistrsko delo

Aljaž Grlica (Avtor), Borut Bratina (Mentor)

Povzetek

Dandanes se vedno več podjetij zaveda, da za uspeh ni pomembno samo dobro finančno poslovanje, ampak tudi nefinančno. Slednje podjetja dosegajo ter dvigujejo s trajnostnim poročanjem in družbeno odgovornostjo. Na takšen način se podjetja približajo ljudem ter lokalni skupnosti, s čimer posredno dvigujejo svoj ugled ter dosegajo dobre dolgoročne finančne rezultate. Boljša je tudi konkurenčna prednost podjetja v panogi. V magistrskem delu smo v prvem delu opisali vse osnove nefinančnega poročanja, torej teoretične ugotovitve trajnostnega razvoja, kako je do njega prišlo ter kako ga vidijo številni raziskovalci, tako domači kot tuji. Obravnava in podaja informacije tako o ekonomskih, socialnih ter okoljskih dejavnikih. V nadaljevanju smo podrobno opisali družbeno odgovornost, njen zgodovinski razvoj, opredelitev ter kakšne so zunanje ter notranje dimenzije družbene odgovornosti. Sledila je predstavitev predloge nove direktive o korporativnem poročanju (CSRD), ki bo spremenila predlogo o nefinančnem poročanju (NFRD). Ključne pri poznavanju direktiv in sprememb so tudi opisane osnove nefinančnega poročanja. V Sloveniji imamo kar nekaj podjetij, ki so prepoznale dodano vrednost nefinančnega poročanja, s katerim deležnikom posredujejo informacije o svojem družbeno odgovornem ravnanju. Prav zaradi tega smo si v empiričnem delu izbrali dve zelo razviti in uspešni farmacevtski podjetji iz Slovenije, Krko d. d. in Lek d. d., ter analizirali njuna trajnostna poročila ter kako odgovorni sta do družbe in okolja. Ugotovili smo, da Lek kot odvisna družba poroča na drugačen način kot Krka, ki je neodvisna družba. Namreč Krka objavlja letna poročila, medtem ko Lek samostojna trajnostna poročila, ki so manj obsežna ter ne podajajo toliko informacij. Nobeno podjetje ne podaja negativnih informacij, ampak zgolj pozitivne. Predvsem poročata o družbi, zaposlenih, okolju, izobraževanju zaposlenih, itd. Ugotovili smo, da podjetji deloma že poročata v skladu s predlogom nove direktive CSRD, tako da zanju nov predlog ne bo predstavljal dodatnega bremena. Primerjava trajnostnih poročil med preučevanima podjetjema kaže, da Krka nekoliko bolj natančno informira svoje deležnike in javnost. S tem jim omogoča, da dobijo jasno sliko o stanju in dogajanju v podjetju.

Ključne besede

nefinančno poročanje;trajnostno poročanje;trajnostni razvoj;družbena odgovornost;direktive;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2022
Tipologija:	2.09 - Magistrsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[A. Grlica]
UDK:	005.35
COBISS:	99227395
Št. ogledov:	129
Št. prenosov:	43
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Sustainable reporting and social responsibility in Krka and Lek and compliance with the CSRD proposal
Sekundarni povzetek:	Nowadays, more and more companies are realising that not only good financial performance is important for success, but also non-financial performance. Companies achieve and enhance the latter through sustainability reporting and corporate social responsibility. In this way, companies are getting closer to the people and the local community, thereby indirectly raising their profile and achieving good long-term financial results. It also improves the company's competitive advantage in the industry. In this master’s thesis, we have described all the basics of non-financial reporting, i.e. the theoretical background of sustainable development, how it came about and how it is viewed by a number of researchers, both domestic and foreign. It discusses and provides information on economic, social, and environmental factors. In the following, we describe in detail social responsibility, its historical development, its definition and what are the external and internal dimensions of social responsibility. This was followed by a presentation of the proposal for a new Corporate Social Reporting Directive (CSRD), which will amend the Non-Financial Reporting Template (NFRD). The key to understanding the directives and the changes is also the basics of non-financial reporting described. In Slovenia, we have several companies that have recognised the added value of non-financial reporting to provide stakeholders with information on their socially responsible behaviour. That is why in the empirical part we have chosen two highly developed and successful pharmaceutical companies from Slovenia, Krka d.d. and Lek d.d. We analysed their sustainability reports and their level of responsibility towards society and the environment. We found that Lek d.d., as a subsidiary, reports in a different way than Krka d.d, which is an independent company. Krka d.d. publishes annual reports, while Lek publishes stand-alone sustainability reports, which are less comprehensive and less informative. Neither company provides negative information, only positive information. They report mainly on society, employees, the environment, employee training, etc. We found that both companies already report partly in line with the new CSRD proposal, so the new proposal will not be an additional burden for them. A comparison of the sustainability reports between the two companies shows that Krka d.d. is slightly more accurate in informing its stakeholders and the public. This allows them to get a clear picture of the situation and developments in the company.
Sekundarne ključne besede:	non - financial reporting;sustainable development;social responsibility;NFRD Directive;CSRD proposal;non - financial statements;
Vrsta dela (COBISS):	Magistrsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	V, 83 str.
ID:	13986206