REDEFINISANJE ULOGE INTERNE REVIZIJE U ESG SISTEMU KORPORATIVNOG UPRAVLJANJA

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DOI: https://doi.org/10.46793/RZ26.017DJ

ABSTRACT / САЖЕТАК:

U uslovima rastućih zahteva za održivim poslovanjem, preduzeća se suočavaju sa ograničenjima tradicionalnih modela upravljanja i izveštavanja, koji ne obezbeđuju adekvatno obuhvatanje ESG (ekoloških, društvenih i upravljačkih – engl.: Environmental, Social and Governance) dimenzija. U radu, autori analiziraju uloge interne revizije kao jednog od ključnih mehanizama za unapređenje ESG upravljanja i kvaliteta izveštavanja. Analizom savremene literature uočeno je da interna revizija može doprineti jačanju ESG sistema kroz proširenje svoje uloge sa tradicionalnog uveravanja na savetodavnu, i posebno značajno, stratešku funkciju, zatim aktivno uključivanje u upravanje ESG rizicima, kao i unapređenje internih kontrola i definisanje ESG pokazatelja. Poseban naglasak stavlja se na njenu ulogu u smanjenju informacione asimetrije i povećanje kredibiliteta ESG informacija. U radu se istovremeno ističu ograničenja interne revizije, pre svega nedostatak specijalizovanih kompetencija i nedovoljna institucionalna podrška. Zaključuje se da unapređenje njene uloge zahteva istovremeni razvoj kompetencija, jače strateško pozicioniranje u preduzeću i podrška regulatornog i upravljačkog okvira, čime interna revizija postaje ključni akter u jačanju transparentnosti i efektivnosti ESG sistema.

KEYWORDS / КЉУЧНЕ РЕЧИ:

ESG upravljanje, ESG izveštavanje, održivi razvoj, upravljanje rizicima, nefinansijsko izveštavanje

ACKNOWLEDGEMENT / ПРОЈЕКАТ:

Rad je rezultat istraživanja po osnovu obaveza po Ugovoru o prenosu sredstava za finansiranje NIR u 2026. godini (evidencioni broj 451-03-34/2026-03), zaključenog između Ministarstva nauke, tehnološkog razvoja i inovacija Republike Srbije i Ekonomskog fakulteta Univerziteta u Nišu.

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