Display of corporate social responsibility through the disclosure of non financial information in the annual reports of selected companies

Diplomski projekt je vsebinsko razdeljen na teoretični in raziskovalni del. V teoretičnem delu sem predstavila koncept korporativne družbene odgovornosti in njeno delitev po Carollu. V nadaljevanju sem predstavila novosti, ki jih je Direktiva 2014/95/EU sprejela na področju nefinančnega poročanja v poslovnih poročilih določenih podjetij in implementacijo zahtev Direktive 2014/95/EU v slovenski pravni red. V Raziskovalnem delu naloge sem na podlagi indikatorjev družbene odgovornosti preučila razkritja nefinančnih informacijah sedmih naključno izbranih podjetij. Vsa poročila so bila pripravljena za poslovno leto 2018. Omejila sem se samo na nefinančna razkritja, ki so jih podjetja, skladno z 70. členom ZGD-1, dolžna razkriti v Izjavi o nefinančnem poslovanju. Med drugim sem analizirala tudi skladnost izjave o upravljanju in politike raznolikosti podjetij z zakonskimi zahtevami 5.odstavka 70.člena ZGD-1. V raziskovalnem delu sem za namen analize izbrala letna poročila naslednjih podjetij: DARS d.d., Impol d.d., Krka d.d., Mercator d.d., Petrol d.d., Pošta Slovenije d.o.o. in Unior d.d.The thesis consists of theoretical and empirical part. In the theoretical part I have introduced the concept of corporate social responsibility and Carroll’s four-part definitive framework of CSR. I have presented the new requires of non-financial reporting in annual reports lay down in Directive 2014/95/EU and its implantation in Slovenian law under the Slovenian Companies Act (ZGD-1). In the practical part of the thesis, based on corporate social responsibility indicators I examined the disclosure of non-financial information in annual reports by seven randomly selected companies. All reports were prepared for fiscal year 2018. My research was limited to non-financial disclosures that companies are required to disclose in the form of non-financial statement in accordance with article 70 of the Companies Act-1. Among other, I have also analysed the compliance of the corporate governance statement and diversity policy with the legal requirements of article 70, paragraph 5 of the ZGD-1. For the purpose of analysis, I selected the annual reports of the following companies: DARS d.d, Impol d.d, Krka d.d., Mercator d.d., Petrol d.d., Pošta Slovenije d.o.o and Unior d.d