Poslovno izveštavanje u društveno odgovornom preduzeću

Abstract

Modern business conditions have caused the increased public interest in corporate social responsibility, which led to the need for enterprises to adapt it in their activities in the direction of social responsibility and itself become socially responsible. Therefore, the concept of corporate social responsibility has become widely accepted and a source of competitive advantage of enterprises. Due to the change in circumstances and ways of doing business, it has become necessary to change the traditional financial reporting system in the direction of business reporting which include both financial and non-financial indicators. Numerous initiatives in this direction have led to the creation of various reporting solutions for socially responsible companies, all with the aim of better information and more effective communication with stakeholders. Two initiatives that stand out from the others because they provide a complete solution for the reporting of socially responsible enterprises, are the Initiative for Integrated reporting and the Initiative for sustainability reporting. The above mentioned initiatives have resulted in the development of their own conceptual frameworks and guidelines that are already in use in many countries.