REGULATORNO OKRUŽENJE IZVEŠTAVANJA O ODRŽIVOSTI U REPUBLICI SRBIJI: MULTIDIMENZIONALNA PERSPEKTIVA

 Peti naučni skup „Računovodstvena znanja kao činilac ekonomskog i društvenog napretka“ (2025) [3-24 str.]   

AUTHOR(S) / АУТОР(И): Dejan Malinić , Savka Vučković Milutinović 

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DOI: 10.46793/RZ25.003M

ABSTRACT / САЖЕТАК:

Probijanje planetarnih granica i drugi nagomilani društveni problemi aktuelizuju potrebu za održivim razvojem. Izveštavanje o održivosti omogućava uvid u stanje i trendove, kao i razvoj odgovornosti i polaganja računa, ali i podstiče promene u ponašanju izveštajnih entiteta. Eksterno izveštavanje o održivosti prevazilazi granice finansijskog izveštavanja obelodanjujući uticaje preduzeća na životnu sredinu i ljude i  povratno uticaje sredine na preduzeće, dok upravljačko računovodstvo održivosti pomaže vidljivosti troškova u vezi sa održivošću, oceni uticaja faktora održivosti na finansijske performanse, ali i postavljanju metrike, targeta i sagledavanju doprinosa širim ciljevima održivog razvoja. Multidimenzionalna priroda informacionih zahteva nosi brojne izazove usled širokog kruga stejkholdera sa različitim informacionim potrebama, raznolikosti pitanja održivosti, povezanosti nefinansijskih i finansijskih efekata, širenja izveštavanja izvan granica preduzeća. Iako je izveštavanje o održivosti i dalje dominantno dobrovoljno, regulatorne aktivnosti su poslednje decenije postale intenzivnije, da bi u 2025. godini ponovo zastale. Srbija se kao zemlja članica UN uključila u izradu nacionalnog izveštaja o napretku ka ciljevima održivog razvoja, gde Republički zavod za statistiku preuzima mandat izrade ovog izveštaja uz brojne izvore informacija, dok na nivou kompanija izveštavanje o ciljevima održivog razvoja ostaje dobrovoljno, ali je obavezno izveštavanje o nefinansijskim informacijama uvedeno za određeni krug velikih kompanija po ugledu na prethodnu Direktivu EU, bez preciznijih smernica, dok kompanije koje su uključene u registre izvora zagađenja obavezne su da izveštavaju o nekoliko aspekata zagađivanja u fizičkim pokazateljima Agenciju za zaštitu životne sredine ili nadležna tela lokalne samouprave.  

KEYWORDS / КЉУЧНЕ РЕЧИ:

računovodstvo održivosti, upravljačko računovodstvo održivosti, regulatorno okruženje, ciljevi održivog razvoja, korporativni izveštaji o održivosti

ACKNOWLEDGEMENT / ПРОЈЕКАТ:

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