Naslov
Environmental and Sustainability Reporting Developments: Some Reflections on Croatian Practices

Autori
Mošnja-Škare, Lorena

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Civil Economy, Democracy, Transparency and Social and Environmental Accounting Research Role Some Reflections in Theory and in Practice Deriving from 2nd CSEAR Conference - Italy

Urednik/ci
Baldarelli, Maria-Gabriella

Izdavač
McGraw Hill

Grad
Milano

Godina
2010

Raspon stranica
185-205

ISBN
978-88-386-7236-1

Ključne riječi
Environmental Reporting, Sustainability Reporting, Global Reporting Initiative

Sažetak
Corporate responsibility includes corporate financial, environmental and social responsibility. Despite increasing awareness of environmental and social respon- sibility, few Croatian companies have started issuing their environmental, social or sustainable development reports. Although this is still an underdeveloped re- porting practice in Croatia, generally speaking, there are some excellent excep- tions. There is no doubt that these non-financial reports are of high importance for entities in the public or private sector, for all enterprises and their stakeholders, independently of type, size, locality or industry. There is an urgent need to enhan- ce environmental and social reporting in general, although some studies indicate that the services sector is on average the worse environmental reporter compared, for instance, to the petroleum, gas, chemical, or pharmaceutical industries. L ; rge companies are more often found on the list of environmental and/or social repor- ters in comparison to SMEs ; the reporting practice has usually been introduced to this area by the branches of multinational companies. Growing the “culture” of regular, high-quality environmental and sustainability reporting is a long process that has begun and is gradually developing in Croatia, with many challenges still to be faced.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA