SG IZVJEŠTAVANJE I IZAZOVI SCOPE 3 EMISIJA U KONTEKSTU CSRD DIREKTIVE: STUDIJA SLUČAJA LUŠTICA DEVELOPMENT

Računovodstvena znanja kao činilac ekonomskog i društvenog napretka (2026) [pp. 149-162]

AUTHOR(S) / АУТОР(И): Ana Lalević Filipović , Veselin Popović

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DOI: https://doi.org/10.46793/RZ26.149LF

ABSTRACT / САЖЕТАК:

ESG izvještavanje postaje ključni instrument transparentnosti i odgovornosti u savremenom korporativnom upravljanju, posebno u uslovima pooštrenih regulatornih zahtjeva Evropske unije. U tom kontekstu, značajnu ulogu ima CSRD direktiva (Corporate Sustainability Reporting Directive), koja proširuje obavezu izvještavanja i na srednje kompanije, uključujući preduzeća izvan EU sa značajnim prisustvom na evropskom tržištu. Direktiva uvodi i European Sustainability Reporting Standards (ESRS), čime se uspostavlja standardizovan i uporediv okvir za izvještavanje o održivosti. Poseban izazov predstavlja izvještavanje o Scope 3 emisijama, koje obuhvataju indirektne emisije nastale duž cijelog lanca vrijednosti i često čine najveći dio ukupnog ugljeničnog otiska kompanija. Rad iz perspektive zelenog računovodstva analizira mogućnosti operacionalizacije „E“ komponente ESG izvještavanja kroz primjenu savremenih računovodstvenih praksi. Istraživanje je zasnovano na studiji slučaja kompanije Luštica Development a.d., članice Orascom Development Holding grupacije, sa fokusom na izazove praćenja i izvještavanja Scope 3 emisija. Dodatno, analizirani su primjeri dobre prakse kompanija Unilever, IKEA i BMW Group. Rad ukazuje na metodološke, organizacione i finansijske izazove ESG izvještavanja, kao i na posljedice neusklađenosti, te nudi preporuke za kompanije iz sektora razvoja nekretnina u procesu usklađivanja sa savremenim standardima održivosti.

KEYWORDS / КЉУЧНЕ РЕЧИ:

ESG izvještavanje, CSRD direktiva, Scope 3 emisije, zeleno računovodstvo, održivost, nekretninski sektor, klimatski rizici, regulativa EU

ACKNOWLEDGEMENT / ПРОЈЕКАТ:

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