PERCEPCIJA ZAPOSLENIH O NEFINANSIJSKOM IZVEŠTAVANJU U TRANSPORTNIM KOMPANIJAMA
DOI:
https://doi.org/10.59864/Oditor32602SMKljučne reči:
nefinansijsko izveštavanje, ESG, transportne kompanijeApstrakt
Transportne kompanije, obavljanjem redovnih poslovnih aktivnosti na moderan i ekonomičan način, javljaju se kao izuzetno veliki potrošači goriva i energije sa visokim „nezelenim“ otiskom. Povezano sa društvenom odgovornošću preduzeća, ESG izveštavanje postaje ustaljeni pravac ka održivom poslovanju i zaštiti planete od klimatskih promena. Cilj ovog rada je da ispita percepcije menadžera i osoba odgovornih za izveštavanje o segmentima ESG izveštaja u transportnim kompanijama u Srbiji i da utvrdi oblast u kojoj se moraju preduzeti aktivnije akcije kako bi se promovisali standardi ESG izveštavanja, pod okriljem zelene agende, odnosno Evropskog zelenog dogovora. Studija je sprovedena anketiranjem 163 ispitanika u srpskim transportnim kompanijama u drugoj polovini 2025. godine. Rezultati su pokazali da ESG obuka značajno predviđa veću verovatnoću ocenjivanja uključivanja životne sredine kao relevantnog faktora, kao i da obrazovanje poboljšava perceptivni kvalitet povećanjem prepoznavanja ESG aktivnosti.
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