Naslov
Croatia

Autori
Tafra-Vlahović, Majda, Pletikosić, Merica

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
The World Guide to Sustainable Enterprise, Volume 3 - Europe

Urednik/ci
Wayne Visser

Izdavač
Greenleaf Publishing

Grad
Sheffield

Godina
2016

Raspon stranica
57-63

ISBN
13 978-1-78353-458-6

Ključne riječi
sustainable enterprise, sustainable development, corruption

Sažetak
In the current decade estimated 90% of the participating companies belonged to one of the sustainability business associations ; 84% considered sustainability in making business decisions ; and 72% published sustainability reports (45% within the annual reports and 28% in separate reports). The number of Croatian companies publishing non-financial reports grew to 98 companies in 2010, but fell to 71 in 2011, along with a decline in the economy. The top 25% of companies in the Index integrate sustainability into their organisation structure, business strategies and management systems. Analysis shows a statistically significant relationship between the overall scores in the Index and the extent of sustainability reporting, certified management systems and governance structures, e.g. a sustainability unit or committee. Despite a declared intention by the Ministry of Economy to create a Sustainability Strategy, there are no explicit policies aimed at encouraging the sustainability, nor specific sustainability requirements for state owned companies, with the exception of the Anticorruption Policy. At a more detailed level, there are different standards in the areas of environment protection and the protection of human and workers’ rights. As a member of EU, Croatia has had to align with the EU Sustainability Strategy since October 2011 and the recent Directive on the non-financial reporting, which forms part of the Accounting Directive (2013/34/EU). The Directive mandates annual reporting in the areas of environment, social and work issues, human rights and the fight against bribery and corruption.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Pravo, Politologija

POVEZANOST RADA