KLJUČNE DETERMINANTE IZVEŠTAVANJA O ODRŽIVOSTI U REPUBLICI SRBIJI

 Peti naučni skup „Računovodstvena znanja kao činilac ekonomskog i društvenog napretka“ (2025) [51-68 str.]   

AUTHOR(S) / АУТОР(И): Dejan Jovanović , Mirjana Todorović 

Download Full Pdf  

DOI: 10.46793/RZ25.051J

ABSTRACT / САЖЕТАК:

Većina zemalja u svetu konstantno preduzima korake ka većoj transparentnosti kompanija kada je u pitanju korporativna održivost. U prilog navedenom ide i činjenica da su u proteklom periodu doneta brojna akta kojima se propisuje obaveza sve većem broju kompanija da izveštavaju o održivosti. Uprkos svetskim trendovima, stopa izveštavanja u Republici Srbiji je i dalje na niskom nivou i primetan je jaz između teorije i prakse izveštavanja o održivosti. Stoga ovo istraživanje ima za cilj da istraži determinante koje utiču na izveštavanje o održivosti u Republici Srbiji. Istraživanje u radu je izvršeno anketiranjem ESG stručnjaka (eksperti, konsultanti, direktori, kontroleri, menadžeri). Rezultati istraživanja ukazuju da su se kao najznačajniji faktori izveštavanja o održivosti izvdvojili međunarodni standardi i smernice (normativni faktori), pritisak od strane banaka, kupaca i dobavljača (pritisak stejkholdera), podrška top menadžmenta u procesu implementacije ESG koncepta (stav top menadžmenta), spremnost i veštine zaposlenih da se bave ESG (kvalifikacije zaposlenih u sektoru finansija i računovodstva) i prisustvo žena u organima upravljanja, posebno kada je u pitanju S komponenta (struktura upravnog odbora/odbora direktora).

KEYWORDS / КЉУЧНЕ РЕЧИ:

izveštavanje o održivosti, determinante, ESG stručnjaci, Republika Srbija

ACKNOWLEDGEMENT / ПРОЈЕКАТ:

Ovo istraživanje je finansijski podržano od strane Ministarstva nauke, tehnološkog razvoja i inovacija Republike Srbije (Ugovor br. 451-03-137/2025-03/200099).

REFERENCES / ЛИТЕРАТУРА

  • Abdul Rahman, R., & Alsayegh, M. F. (2021). Determinants of corporate environment, social and governance (ESG) reporting among Asian firms. Journal of Risk and Financial Management, 14(4), 167.
  • Adams, C. A. (2017). Conceptualising the contemporary corporate value creation process. Accounting, Auditing & Accountability Journal, 30(4), 906-931.
  • Ahmad, Z., Hassan, S., & Mohammad, J. (2003). Determinants of Environmental Reporting in Malaysia. International Journal of Business Studies, 11(1), 69-90.
  • Arayssi, M., Dah, M., & Jizi, M. (2016). Women on boards, sustainability reporting, and firm performance. Sustainability Accounting, Management and Policy Journal, 7(3), 376-401.
  • Arayssi, M., Jizi, M., & Tabaja, H. H. (2019). The impact of board composition on the level of ESG disclosures in GCC countries. Sustainability Accounting, Management and Policy Journal, 11(1), 137-161.
  • Barker, R., & Eccles, R. G. (2018). Should FASB and IASB be responsible for setting standards for nonfinancial information? Available at SSRN 3272250.
  • Bear, S., Rahman, N., & Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics, 97, 207-221.
  • Buniamin, S., Ahmad, N. N. N., & Nazli Nik Ahmad, N. (2018). Public stakeholders’ salience and esg reporting of Malaysian Plcs: Managers’ perceptions. European Proceedings of Social and Behav- ioural Sciences, 44.
  • Cuadrado-Ballesteros, B., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2015). The role of independent directors at family firms in relation to corporate social responsibility disclosures. International Business Review, 24(5), 890-901.
  • Devellis, R. F. (2016). Scale Development: Theory and Applications 4th ed.; Thousand Oaks, CA: Sage.
  • Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154-189.
  • Dobbs, S., & Van Staden, C. (2016). Motivations for corporate social and environmental reporting: New Zealand evidence. Sustainability Accounting, Management and Policy Journal, 7(3), 449-472.
  • Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016). Integrated reporting: A structured literature review. In Accounting forum, 40(3), 166-185.
  • Edelman, E. A. (2020). Trans Vitalities: Mapping Ethnographies of Trans Social and Political Coalitions. Routledge.
  • Fuente, J. A., García-Sanchez, I. M., & Lozano, M. B. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141, 737-750.
  • Grewal, J., Richardson, G. D., & Wang, J. (2022). Effects of mandatory carbon reporting on unrepresentative environmental disclosures. Available at SSRN 4166184.
  • Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. (1998). Multivariate Data Analysis (5th ed.). NJ, U.S.A.: Prentice Hall.
  • Herold, D. M., & Lee, K. H. (2017). Carbon management in the logistics and transportation sector: An overview and new research directions. Carbon Management, 8(1), 79-97.
  • Hoffelder, K. (2012). The value of sustainability. Accounting & Tax, November, 17-18.
  • Kamaludin, K., Ibrahim, I., Sundarasen, S., & Faizal, O. V. A. (2022). ESG in the boardroom: Evidence from the Malaysian market. International Journal of Corporate Social Responsibility, 7(1), Article 4.
  • Kim, E. H., & Lyon, T. P. (2015). Greenwash vs. brownwash: Exaggeration and undue modesty in corporate sustainability disclosure. Organization science, 26(3), 705-723.
  • KPMG, (2020). The Time Has Come: the KPMG Survey of Sustainability Reporting 2020. Preuzeto sa: https://assets.kpmg/content/dam/kpmg/xx/ pdf/2020/11/the-time-has-come.pdf (04.04.2025.).
  • Li, T. T., Wang, K., Sueyoshi, T., & Wang, D. D. (2021). ESG: Research progress and future prospects. Sustainability, 13, 11663.
  • MacLean, R., & Rebernak, K. (2007). Closing the credibility gap: The challenges of corporate responsibility reporting. Environmental Quality Management, 16(4).
  • Manoj, P. K., & Mini, J. (2022). ESG reporting for business sustainability: Role of CMAs in internal audit. The Management Accountant Journal, 57(7), 68-71.
  • Marquis, C., Toffel, M. W., & Bird, Y. (2015). Scrutiny, norms, and selective disclosure: A global study of greenwashing. Forthcoming in Organization Science, Harvard Business School Organizational Behavior Unit Working Paper, (11-115), 11-115.
  • Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical perspectives on accounting, 33, 59-78.
  • Nguyen, D. T. P., Nguyen, L. T. H., Nguyen, A. T. M., & Phan, L. L. T. (2024). Factors affecting the readiness for ESG reporting in Vietnamese enterprises. Problems and Perspectives in Management, 22(3), 263.
  • Nguyen, T. P. D., Nguyen, T. H. L., Dao, P.D., & Dang, H.G. (2019). The determinants influenc- ing managerial accounting in Vietnamese manufacturing and trading enterprises. Academy of Accounting and Financial Studies Journal, 23(5), 1-11.
  • Nicolò, G., Zampone, G., Sannino, G., & De Iorio, S. (2022). Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter? Journal of Applied Accounting Research, 23(1), 227-249.
  • Pizzi, S., Del Baldo, M., Caputo, F., & Venturelli, A. (2022). Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension. Journal of International Financial Management & Accounting, 33(1), 83-106.
  • Post, C., Rahman, N., & Rubow, E. (2011). Green governance: Boards of directors’ composition and environmental corporate social responsibility. Business & Society, 50(1), 189-223.
  • Ramadhan, Y., Resca, Y., Saputra, S., Diana, W., & Qamar, S. S. (2023). Literature study: The role of accountants in report- ing environmental, social, and governance information. Interna- tional Journal of Social Service and Research, 3(5), 1285-1289.
  • Trevor, D. W., & Geoffrey, R. F. (2000). Corporate environmental reporting. A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13(1), 10-26.
  • Turzo, T., Marzi, G., Favino, C., & Terzani, S. (2022). Non-financial reporting research and practice: Lessons from the last decade. Journal of Cleaner Production, 345, 131154.
  • Wang, R., Zhou, S., & Wang, T. (2020). Corporate governance, integrated reporting and the use of credibility-enhancing mechanisms on integrated reports. European Accounting Review, 29(4), 631-663.
  • Yip, A. W., & Yu, W. Y. (2023). The quality of environmental KPI disclosure in ESG reporting for SMEs in Hong Kong. Sustainability, 15(4), 3634.
  • Zakon o računovodstvu (2019), Sl. glasnik RS“, br. 73/2019 i 44/2021.