Naslov
EXPLORING THE CONTENT OF SUSTAINABILITY REPORTS: WHAT SOCIAL INFORMATION ARE CROATIAN COMPANIES DISCLOSING

Autori
Galant, Adriana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
42nd International Conference on Organizational Science Development, Interdisciplinarity Counts 42. mednarodna konferenca o razvoju organizacijskih znanosti, Interdisciplinarnost šteje / Šprajc, P. ; Maletič, D. ; Petrović, N. ; Podbregar, I. ; Škraba, A. ; Tomić, D. - Maribor : Univerzitetna založba Univerze v Mariboru, 2023, 289-304

ISBN
978-961-286-722-5

Skup
42 nd International Conference on Organizational Science Development, Interdisciplinarity Counts 42. mednarodna konferenca o razvoju organizacijskih znanosti, Interdisciplinarnost šteje

Mjesto i datum
Portorož, Slovenija, 22.03.2023. - 24.04.2023

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
sustainability reporting ; social information ; Croatia

Sažetak
After the Nonfinancial reporting Directive (2014/95/EU) has come into force, the nonfinancial reporting (i.e. sustainability reporting) has gain more attention since it became mandatory for certain companies. Benefits of preparing sustainability report are numerous, mostly related to providing information about environmental and social impacts of companies to larger group o stakeholders. Considering the importance of disclosing social information, the main aim of this paper was to explore the sustainability reports of Croatian companies prepared using GRI Standard and to identify which social disclosures are included into sustainability reports, but also which ones are not. In order to do that, content analysis of 19 reporting companies has been conducted and so collected data have been analysed. Analysis has shown that majority of disclosed social information are related to employees issues, while at the same time disclosure of social issues related to customers and local communities are less represented in sustainability reports

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA