THE IMPORTANCE OF INTRODUCING MANDATORY CORPORATE SUSTAINABILITY REPORTING

Autor: Drevenšek, Mojca
Přispěvatelé: Kocbek, Marijan
Jazyk: slovinština
Rok vydání: 2012
Předmět:
Zdroj: Maribor
Popis: Obstoječi model poslovnega poročanja, ki zajema predvsem v preteklost usmerjeni pregled poslovanja, v današnjih časih, obremenjenih z zlomom finančnih sistemov in globalno gospodarsko krizo ter žgočimi okoljskimi in družbenimi izzivi, za raznolike skupine deležnikov (na primer vlagatelje, kupce, lokalne skupnosti itd.) ne zagotavlja več dovolj srednje- in dolgoročno relevantnih informacij. Možna rešitev se nakazuje v pristopu k poslovnemu poročanju, ki ga imenujemo integrirano (celovito) poročanje, odlikuje pa ga združevanje in povezovanje (integriranje) podatkov o finančnem poslovanju podjetij z nefinančnimi (t.i. »trajnostnimi«) informacijami o upravljanju družb ter njihovi okoljski in družbeni odgovornosti, vtkani v jedro njihovega poslovanja. Integrirano poročanje prinaša za gospodarske družbe mnoge nove izzive, dileme in vprašanja, na regulativni, upravljavski, računovodski, revizorski, komunikacijski in mnogih drugih ravneh. Med ključnimi je vprašanje standardov ali vsaj pravil, usmeritev poročanja o omenjenih trajnostnih (upravljavskih, okoljskih in družbenih) vidikih poslovanja. Ne glede na odprta vprašanja in dileme so se v zadnjem desetletju mnoge države (na primer Danska, Švedska, Združeno kraljestvo, Republika Južna Afrika) zaradi predvidenih koristi trajnostnega in integriranega poročanja (tako na ravni gospodarskih družb kot nacionalnih in globalne ekonomije) odločile za različne pristope k njunemu zakonskemu oziroma regulativnemu spodbujanju. Prav tako potekajo v zvezi s tem različne aktivnosti na ravni EU, OZN in standardizacijskih organizacij številne organizacije pa so aktivno vključene tudi v Mednarodni svet za integrirano poročanje (IIRC), v okviru katerega trenutno poteka pilotni projekt uresničevanja integriranega poročanja v več kot 50 gospodarskih družbah z vsega sveta. Tudi v RS trajnostno poročanje ni nova tema. ZGD-1, usklajen z evropskimi direktivami, v 70. členu opredeljuje minimalno vsebino poslovnega poročila in v okviru definicije celovite analize razvoja v 2. odstavku omenja tudi vključevanje informacij, povezanih z varstvom okolja in delavci ter poudarja ustrezno sklicevanje te analize na zneske v računovodskih izkazih. Z zornega kota širokega nabora vsebin oziroma tem v zvezi s trajnostnim razvojem je opredelitev v zakonu zelo splošna in ohlapna. Pomembne pobude v smeri trajnostnega in integriranega poročanja je zaznati s strani Agencije za upravljanje kapitalskih naložb RS, manj pa s strani borze vrednostnih papirjev in drugih strokovnih ali stanovskih organizacij. Vendar praksa trajnostnega poročanja, kot smo jo raziskali na vzorcu dvajsetih največjih slovenskih družb s kapitalskimi naložbami države, kaže, da kljub deklarativno bolj ali manj jasni opredelitvi trajnostnih usmeritev poslovanja pri nas resnega integriranja upravljavskih, okoljskih in družbenih informacij v poslovna poročila (na raziskanem vzorcu gospodarskih družb) še ni zaznati. Odprte so torej možnosti zakonskega, regulativnega in drugega, neformalnega spodbujanja integriranega trajnostnega poročanja družb, pri čemer se lahko zgledujemo po drugih, na tem področju naprednejših državah, oziroma se ustrezno vključimo v razprave in aktivnosti na globalni ravni, predvsem v sklopu Mednarodnega sveta za integrirano poročanje. Ob razumevanju koristi integriranega poročanja je to multidisciplinaren izziv, v katerega celovito uresničitev se morajo vključiti tako pravniki kot regulatorji, odločevalci, računovodje, revizorji, menedžerji, komunikatorji, predvsem pa gospodarske družbe z vsakodnevnim uresničevanjem trajnostnega poslovanja, o katerem bo nato mogoče tudi (integrirano) poročati. The existing model of corporate reporting consists primarily of a past-performance oriented overview. Today, when we also have to take into account the collapse of financial systems and the global economic crisis, as well as burning environmental and social issues, this existing reporting model does not provide an adequate medium and long term information for different stakeholders (e.g. investors, customers, local communities etc). One possible solution arises from the concept of a new approach to corporate reporting, referred to as integrated reporting. The main principle of integrated reporting is that it combines, connects (integrates) the information on financial performance of a company with non-financial (i.e. “sustainability”) information on corporate governance, environmental and social accountability, all integrated into the heart of business performance. Integrated reporting brings with it several new challenges, dilemmas and questions regarding regulatory, managerial, accounting, auditing, communication and other concerns. One of the key challenges is the question of standards or at least guidance and rules regarding reporting on sustainability (governance, environmental and social) aspects of business performance. Despite open questions and dilemmas many countries have decided to encourage mandatory sustainability or integrated reporting in different ways through laws or regulations (e.g. Denmark, Sweden, United Kingdom, South Africa, etc). This is mainly due to the benefits that integrated reporting brings to corporations and the national, as well as, the global economy. There are also several activities being implemented on the EU, UN and standardization organizations’ level. Many corporations and other organizations are involved in the International Integrated Reporting Council that is currently running a pilot integrated-reporting project with more than 50 corporations worldwide. In the Republic of Slovenia sustainability reporting is not a new topic. Article 70 of the Companies Act – 1 (2006), in compliance with European Directives, defines the minimal content of the business report (as part of the annual report along with the accounting report) and in the context of comprehensive development analysis in Paragraph 2 mentions the requirement to include information regarding the protection of environment and employees. It also stresses the importance of adequate referring of this analysis to the information in the accounting report. From the viewpoint of broad (governance, environmental and social) issues involved in sustainability reporting the definition mentioned is very general and loose. There are several initiatives being implemented by the Capital Assets Management Agency of the Republic of Slovenia in the direction of encouraging integrated sustainability reporting, but less so by the Slovenian stock exchange and other professional organizations. As shown by the desk-top analysis of 20 largest companies with State capital investments, sustainable business is more or less clearly defined only on a declarative level. Thorough and comprehensive integration of governance, environmental and social information with financial information in the company business or annual reports is not present yet (at least not in the researched sample). Consequently, there are several opportunities for legal, regulatory and other informal encouragement of integrated corporate reporting for Slovenian companies. We can take a look at regulations approach in other, in this respect, more advanced countries and/or take part in discussions and activities at a global level, especially the International Integrated Reporting Council. Taking into account the benefits of integrated reporting, this makes a multi-disciplinary challenge that can be met through involvement of lawyers, regulators, decision-makers, accountants, auditors, business leaders, communicators, and above all the companies by implementing sustainable every-day business practices which can then also be reported about (in an integrated m
Databáze: OpenAIRE
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