IZVEŠTAVANJE O PERFORMANSAMA RESURSA VODE U ZEMLJAMA EVROPSKE UNIJE

 Peti naučni skup „Računovodstvena znanja kao činilac ekonomskog i društvenog napretka“ (2025) [101-120 str.]  

AUTHOR(S) / AUTOR(I): Jovana Milenović , Ljiljana Bonić , Bojan Krstić

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DOI: 10.46793/RZ25.101M

ABSTRACT / SAŽETAK:

Rastuće interesovanje za efikasno upravljanje resursima vode povećava značaj i potrebu za informacijama na ovu temu. Zemlje članice Evropske unije (EU) suočavaju se sa problemima, kao što su dostupnost i kvalitet vode, uključujući nestašicu pijace vode, zagađenje i poplave. Da bi zemlje obezbedile stabilnu količinu vode visokog kvaliteta za sadašnje i buduće generacije, neophodno je uspostaviti regulatorni okvir izveštavanja i obezbediti potrebne ekonomske resurse. Cilj rada je da se ukaže na promene u izveštajnoj praksi o upravljanju resursima vode u zemljama EU u periodu od 2020. do 2022. godine. Pri tome se najpre ističe značaj regulatornog okvira za nefinansijsko izveštavanje i izveštavanje o performansama održivog razvoja u EU, sa posebnim osvrtom na GRI 303 standarde značajne za izveštavanje o vodi i otpadnim vodama, koji su polazna osnova za identifikovanje indikatora vode u Eurostat bazi podataka. To je omogućilo i analizu promena u izveštavanju o performansama resursa vode u zemljama članicama EU u trogodišnjem periodu, kao i obezbeđivanje informacija koje mogu doprineti efikasnijem donošenju odluka i razvoju politika u vezi sa upravljanjem resursima vode.

KEYWORDS / KLJUČNE REČI:

voda, resurs, izveštavanje, održivost, razvoj, GRI 303, EU

ACKNOWLEDGEMENT / PROJEKAT:

Ovaj rad je podržan od strane programa Evropske unije za istraživanje i inovacije Horizon Europe, pod brojem grant-a 101136834 – CROSS-REIS.

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