Sustainable reporting in the banks\u27 annual reports

Podjetje ni samo gospodarska organizacija, katere poslovanje lahko opišemo samo s številkami. Pri poskusih, kako meriti širšo družbeno vlogo podjetij, se uveljavlja nefinančno oziroma trajnostno poročanje. Trajnostno poročilo podaja informacije o ekonomskih, okoljskih, družbenih in upravljavskih učinkih in rezultatih. Podjetja s poročanjem o svojem trajnostnem delovanju omogočijo deležnikom, da dobijo zadostne informacije o družbeno odgovornem ravnanju podjetja, na podlagi katerih lažje sprejemajo svoje odločitve, po drugi strani pa podjetja na podlagi merljivih učinkov spremljajo svoje delovanje in z ustreznimi ukrepi prispevajo k trajnostnemu razvoju družbe. Marsikatera podjetja so uspela z družbeno, okoljsko in ekonomsko odgovornimi procesi ter izdelki oziroma storitvami ustvariti trajno prepoznavnost na trgih in doseči konkurenčno prednost. V magistrskem delu smo predstavili trajnostno poročanje. Trajnostno oziroma nefinančno poročanje postaja trend in potreba, ki jo je marsikatero podjetje že prepoznalo kot priložnost za transparentnost in malo drugačno predstavitev svojega poslovanja. Ker nas je zanimalo, kaj organizacije poročajo o trajnosti v svojih letnih poročilih, smo si izbrali osem bank z različnih kontinentov in pregledali, kako, v kakšnem obsegu in kaj vključujejo v trajnostno poročilo, ki je lahko sestavni del letnega poročila ali ločeno poročilo. Ugotavljamo, da vse izbrane banke na svojevrsten način poročajo o trajnosti. Ugotovili smo, da izbrane banke pretežno poročajo o svojih zaposlenih, o okolju, inovacijah, prostovoljstvu, dobrodelnosti in donacijah. Bank Audi, S.A.L. za razliko od ostalih sedmih bank poroča tudi o ekonomskih standardih. O korupciji poročata le Bank Audi, S.A.L. in DBS bank. Ugotovili smo tudi, da dolga in preobsežna poročila niso nujno najboljša. Pomembno je, da podjetje predstavi pomembne informacije na kratek in jasen način.A company is not only an economic organization, whose business performance can be described only by numbers. With attempts to measure wider social role of companies, a non-financial or sustainable reporting has been prevailing. A sustainable report introduces information about economic, environmental, social, and managing effects and results. Companies with reporting about their sustainable operation enable associates to get adequate information about socially responsible behaviour of the company. According to the information, they can decide about their business plans. On the other hand, companies can observe their own working and contribute to the society\u27s sustainable development based on measurable effects. Many companies have been successful in creating sustainable recognisability on markets and reach competitive edge with social, environmental, and economically responsible processes, products, and services. We have presented sustainable reporting in the master\u27s thesis. Sustainable or non-financial reporting is becoming a trend and necessity, which a lot of companies have recognised as an opportunity for transparency and a little bit different presentation of its business performance. We have been interested in what organizations report about sustainability in their annual reports. Therefore, we have chosen eight banks from different continents and researched how, to what extent, and what the banks include in their sustainable reports, which can be a constituent part of the annual report or separate report. We establish that the chosen banks individually report about sustainability. We have found out that the chosen banks predominantly report about their employees, environment, innovations, voluntarism, charity, and donations. Bank Audi, S.A.L. also reports about economic standards, which is different from other seven banks. Only Bank Audi, S.A.L. and DBS bank report about corruption. We have also discovered that long and vast reports are not necessarily the best. It is important that the company presents important information in a short and clear way