ANALYSIS OF SUSTAINABILITY REPORTING IN SLOVENIAN COMPANIES

Diplomsko delo je namenjeno vsem, ki jih zanima področje trajnostnega razvoja in poročanja podjetij o svojih nefinančnih/trajnostnih podatkih. Z delom želim spodbuditi podjetja in posameznike, da začnejo razmišljati in posvečati večjo pozornost trajnostnemu poročanju. S področja trajnostnega poročanja je bila opravljena analiza, v katero so bila vključena vsa podjetja v Sloveniji v zasebni in državni lasti, ki imajo nad 500 zaposlenih. Kasneje je bilo izbranih in analiziranih le 30 podjetij, saj je bilo veliko podjetij, ki svojega letnega ali samostojnega trajnostnega poročila za leto 2017 do 1. julija 2018 še vedno niso imela javno objavljenega na spletu. Rezultati analize so pokazali, da je delež trajnostnih poročil za leto 2016 v letu 2017 ostal enak. Veliko podjetij o svojem trajnostnem razvoju poroča po standardih GRI, in sicer gre večinoma za podjetja, ki so subjekt v javnem interesu. Rezultati so pokazali tudi, da se podjetja v državni lasti bolj poslužujejo nefinančnega poročanja kot podjetja v zasebni lasti. Rezultati analize nakazujejo, da se veliko podjetij v Sloveniji še vedno ne zaveda, kako pomembno je, da intenzivno poročajo o svojem trajnostnem razvoju. Pri pisanju trajnostnega poročila podjetja vidijo lasten napredek in vsem deležnikom omogočijo informacije, na podlagi katerih ti lažje sprejmejo določene odločitve.The thesis is intended for anyone interested in the area of sustainable development and in the companies reporting about their non-financial/sustainable data. With the thesis, I want to encourage companies and individuals to start thinking about and focusing on sustainable reporting more. From the field of sustainable reporting, an analysis was made, involving all the private companies in Slovenia and state-owned enterprises with more than 500 employees. Later, only 30 companies were selected and analyzed because there were many companies which did not publish their annual report or separate sustainable report online until July 1, 2018. The results of the analysis showed that the quote from sustainable reports for 2016 to 2017 remained the same. Many companies report on their sustainable development using GRI standards, especially companies that are entities of the public interest. The results also show that state-owned enterprises are more committed to non-financial reporting than privately owned companies. The results of the analysis show that many companies in Slovenia still do not realize the importance of intensive reporting on their sustainable development. While writing a sustainable report, companies see their own progress and provide all the stakeholders with information that makes them easier to make certain decisions