IZVEŠTAVANJE PRIVREDNIH DRUŠTAVA O ODRŽIVOSTI U PRAVU EVROPSKE UNIJE

Usklađivanje pravnog sistema Srbije sa standardima Evropske unije (2024) (str. 725-745)

AUTOR(I) / AUTHOR(S): Borko Mihajlović

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DOI: 10.46793/UPSSXII.725M

SAŽETAK / ABSTRACT:

Privredna društva imaju ključnu ulogu na putu ka održivosti planete, društva i ljudske civilizacije. Poslednjih godina i decenija sve su učestalije debate o ulozi pravne regulative i kompanijskog prava u podsticanju privrednih društava da daju doprinos održivosti. Uvođenje i jačanje primene pravila o nefinansijskom izveštavanju, odnosno pravila o izveštavanju o održivosti, predstavlja nesumnjivo važan segment te regulative. Osnovni predmet ovog rada upravo su pravila o izveštavanju o održivosti u pravu Evropske unije (EU). Pre analize te regulative autor se bavi pojmom, značajem i razvojnim putem prakse i regulative nefinansijskog izveštavanja i izveštavanja o održivosti. U okviru analize pravne regulative izveštavanja privrednih društava o održivosti autor izdvaja sledeća pitanja: a) nosioce obaveze izveštavanja o održivosti, b) korisnike izveštaja o održivosti, v) sadržinu izveštaja o održivosti i g) mehanizme sprovođenja obaveze izveštavanja o održivosti.

KLJUČNE REČI / KEYWORDS:

nefinansijsko izveštavanje, izveštavanje o održivosti, održivo poslovanje, sadržina izveštaja o održivosti, standardi izveštavanja o održivosti

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