ESG POKAZATELJI I GREENWASHING: ANALIZA NESKLADA, IZMEĐU EKONOMSKOG RASTA I EKOLOŠKIH PERFORMANSI U CRNOJ GORI U PERIODU 2022–2024

Računovodstvena znanja kao činilac ekonomskog i društvenog napretka (2026) [pp. 265-280]  

AUTHOR(S) / АУТОР(И): Vladan Martić , Denis Kovačević , Milan Liješević

 

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DOI: https://doi.org/10.46793/RZ26.265M
ABSTRACT / САЖЕТАК:

Rad analizira odnos između ekonomskog rasta i ekoloških performansi u Crnoj Gori u periodu 2022–2024, sa posebnim fokusom na ESG pokazatelje i pojavu greenwashinga. Cilj istraživanja je da se, na osnovu zvaničnih statističkih podataka, ispita da li pozitivni makroekonomski trendovi i formalno unapređenje ESG okvira prate stvarna poboljšanja u oblasti zaštite životne sredine. Analiza obuhvata ključne pokazatelje sistema nacionalnih računa, uključujući bruto domaći proizvod, investicije, državnu i ličnu potrošnju, kao i promjene u strukturi privrede po djelatnostima. Paralelno se razmatraju ekološki indikatori, kao što su emisije CO₂, potrošnja energije i intenzitet zagađenja, radi identifikovanja potencijalnog nesklada između ekonomskih i ekoloških kretanja. Posebna pažnja posvećena je procjeni razlike između deklarisanih ciljeva održivog razvoja i mjerljivih rezultata u praksi. Rezultati ukazuju na to da ekonomski rast u posmatranom periodu nije bio praćen proporcionalnim unapređenjem ekoloških performansi, što upućuje na prisustvo elemenata greenwashinga u javnim politikama i poslovnoj komunikaciji. Rad doprinosi empirijskom sagledavanju ograničenja ESG pristupa u malim otvorenim ekonomijama i naglašava potrebu za preciznijim statističkim praćenjem, jačanjem regulatornog okvira i većom transparentnošću u oblasti održivog razvoja. Ovakav pristup omogućava objektivnije tumačenje podataka, jasnije identifikovanje sistemskih slabosti i formulisanje preporuka relevantnih za kreatore javnih politika i donosioce ekonomskih odluka u kontekstu dugoročne održivosti razvoja države.

KEYWORDS / КЉУЧНЕ РЕЧИ:

ESG pokazatelji; greenwashing; ekonomski rast; ekološke performanse; Crna Gora

ACKNOWLEDGEMENT / ПРОЈЕКАТ:
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