IZVEŠTAVANJE O ODRŽIVOSTI I INTEGRISANO IZVEŠTAVANJE U JAVNOM SEKTORU

 Peti naučni skup „Računovodstvena znanja kao činilac ekonomskog i društvenog napretka“ (2025) [209-225 str.]  

AUTHOR(S) / АУТОР(И): Ivana Medved , Dragana Đorđević , Biljana Đuričić , Nikola Rakić

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DOI: 10.46793/RZ25.209M

ABSTRACT / САЖЕТАК:

Predmet rada je finansijsko i nefinansijsko izveštavanje u javnom sektoru sa posebnim fokusom na javni sektor Republike Srbije. Cilj je da se analizira zakonski okvir finansijskog izveštavanja u javnom sektoru Republike Srbije, kao i da se ukaže na značaj nefinansijskog izveštavanja u vidu izveštaja o održivosti i integrisanog izveštaja. Kroz primere dobre prakse ispituje se kako to rade razvijene zemlje Evrope kao i mogućnost implementacije integrisanog izveštaja u organizacije javnog sektora Republike Srbije. Rezultati istraživanja ukazuju da organizacije javnog sektora putem izveštaja o održivosti i integrisanog izveštaja pružaju širi obim informacija što utiče na transparentnost izveštavanja o uticajima organizacija na društvo i okruženje što će unaprediti javnu odgovornost i povećati poverenje građana kao korisnika javnih usluga. Glavni cilj ovog istraživanja jeste identifikacija i promocija najboljih praksi kroz analizu načina na koji različite evropske zemlje primenjuju principe integrisanog izveštavanja. Kroz razumevanje značaja integrisanog izveštavanja ukazaće se na mogućnosti njegove implementacije  u javnom sektoru Republike Srbije. Cilj je promocija održivog i integrisanog izveštavanja u organizacijama javnog sektora Republike Srbije kako bi se obezbedila transparentnost poslovanja i odgovornost javnog sektora.

KEYWORDS / КЉУЧНЕ РЕЧИ:

Izveštaj o održivosti, Integrisano izveštavanje, javni sektor, održivost, transparentnost

ACKNOWLEDGEMENT / ПРОЈЕКАТ:

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