20.500.12556/RUL-104774 Ustvarjanje vrednosti za deležnike skozi celovito poročanje Creating value for stakeholders through integrated reporting Organizacije morajo danes svoje družbeno odgovorno ravnanje upravičiti deležnikom skozi prikaz ustvarjene vrednosti zanje in poročanje predstavlja eno od glavnih orodij komuniciranja, s katerim to dosežejo. Tradicionalna poročila ne dosegajo več potreb deležnikov, zato se je razvil nov koncept celovitega poročanja, ki na jedrnat način podaja holističen pogled na organizacijo. Magistrsko delo preučuje, katere prednosti organizaciji in njenim deležnikom prinaša celovito poročanje v primerjavi s tradicionalnim poročanjem. Raziskava je razdeljena na dva dela, in sicer na analizo vsebine izbranih letnih poročil slovenskih organizacij, kjer ugotavljamo, katere elemente celovitega poročanja je mogoče najti v letnih poročilih. Drugi del raziskave pa skozi polstrukturirane intervjuje s tremi skupinami deležnikov – lastniki podjetij, finančno javnostjo in vodstvom podjetja – raziskuje s strani deležnikov zaznane prednosti celovitega poročanja. Ugotovitve raziskave so pokazale, da poročila slovenskih organizacij obsežno vsebujejo tri elemente CP: »predstavitev organizacije in zunanjega okolja, v katerem deluje«, »strategij[o] in razporeditev virov za uresničevanje strateških ciljev« in »uspešnost poslovanja«, deležniki pa zaznavajo poglavitno prednost predvsem v bistvenosti poročanih informacij in prihodnjem vidiku poslovanja podjetja. Nowadays, organizations have to justify their socially responsible behaviour to their stakeholders by showing them how they are creating value for them. One of the main communication tools to achieve that is reporting. Traditional reports no longer meet the needs of stakeholders; therefore, new concept called integrated reporting has been developed. It offers a concise and more holistic view of an organization. This master thesis examines the benefits for the organization and its stakeholders that integrated reporting delivers compared to traditional reporting. The research is divided into two parts. The first part is the content analysis of the annual reports of selected Slovenian organizations, where we want to determine which elements of integrated reporting can be found in annual reports. The second part of the research consists of semi-structured interviews with three groups of stakeholders: business owners, financial community and business management. It explores the benefits of integrated reporting perceived by stakeholders. The findings are that reports of Slovenian organizations extensively contain three elements of IR: “organizational overview and external environment”, “strategy and resource allocation” and “performance”. Benefits perceived by stakeholders are materiality of reported information and future orientation of the reports. ustvarjanje vrednosti deležniki letno poročilo celovito poročanje. creating value stakeholders annual report integrated reporting. true false false Slovenski jezik Angleški jezik Magistrsko delo/naloga 2018-10-10 07:45:27 2018-10-10 07:45:29 2022-08-17 03:45:18 0000-00-00 00:00:00 2018 0 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 1970-01-01 101640 35980125 1057.pdf 1057.pdf 1 34CB695F6E57AD053E4279032A8D061C 9de31c0c0c5d36a469b1b216e390aa27257c39aa6f47331945932ce866a9c7c8 0807491f-a1b6-11eb-a523-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=115303 Fakulteta za družbene vede 0 0 0