ULOGA I ZNAČAJ KARBONSKOG RAČUNOVODSTVA ZA EFIKASNO UPRAVLJANJE PERFORMANSOM NETO-NULTE EMISIJE GASOVA SA EFEKTOM STAKLENE BAŠTE

 Peti naučni skup „Računovodstvena znanja kao činilac ekonomskog i društvenog napretka“ (2025) [71-85 str.]   

AUTHOR(S) / AUTOR(I): Bojan Krstić , Ljiljana Bonić , Tamara Rađenović , Milica Jovanović Vujatović 

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DOI: 10.46793/RZ25.071K

ABSTRACT / SAŽETAK:

Poslednjih godina, emisije gasova sa efektom staklene bašte su dovele do ozbiljnih ekoloških problema, uzrokujući globalno zagrevanje i ugrožavajući samo postojanje planete. Kao rezultat toga, vlade, poslovne organizacije i industrije se udružuju u predlaganju inicijativa, programa i akcija ka ostvarivanju karbonske neutralnosti. Ove akcije su usmerene ka ambicioznom cilju postavljenom Pariskim sporazumom da se do 2050. godine postigne neto-nulta emisija i uspori globalno zagrevanje. Zbog toga, sve više poslovnih organizacija širom planete prepoznaje značaj karbonskog računovodstva. Pošto regulatori, investitori i potrošači postaju sve zabrinutiji negativnim uticajem proizvedenih proizvoda i pruženih usluga na životnu sredinu, poslovne organizacije su pod pritiskom da deluju u pravcu ostvarivanja ciljeva održivosti. Karbonsko računovodstvo podrazumeva merenje i izveštavanje o emisijama gasova sa efektom staklene bašte, što omogućava da se efikasno upravlja performansom neto-nulte emisije gasova sa efektom staklene bašte. Cilj rada je da rasvetli značaj koncepta karbonskog računovodstva za održivi razvoj poslovnih organizacija i da se razvije sveobuhvatni okvir za upravljanje performansom neto-nulte emisije gasova sa efektom staklene bašte

KEYWORDS / KLJUČNE REČI:

karbonsko računovodstvo, performansa neto-nulte emisije, upravljanje performansama, karbonski otisak

ACKNOWLEDGEMENT / PROJEKAT:

This work is the result of research based on the obligations under the Agreement in 2024 (No. 451-03-65/2024-03), concluded between Ministry of Science, Technological Development and Innovation of the Republic of Serbia and Faculty of Economics, University of Niš. This work was supported by the European Union’s Horizon Europeresearch and innovation programme under Grant number 101136834.

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