ASSUMPTIONS AND DEVELOPMENT OF CORPORATE SOCIAL RESPONSIBILITY IN BOSNIA AND HERZEGOVINA

Razvoj društveno odgovornih politika i praksi promatra se ne samo preko prizme konkurentske prednosti, nego kao ključan čimbenik za održivu budućnost tvrtke, ali i društva u cjelini. Promocijom društveno odgovornoga poslovanja tvrtke šalju poruke različitim skupinama kao što su ulagači, potrošači, zaposlenici te tako ulažu u svoju budućnost. Niz dokumenata i deklaracija kao što su UN Global Compact i Strategija održivog razvoja naglašavaju važnost društveno odgovornoga ponašanja. Potrošači su sve svjesniji značenja takva ponašanja tvrtki te, u skladu s tim, imaju i očekivanja odgovornoga ponašanja. Činjenica je da globalno zatopljenje te sve veće iskorištavanje prirodnih resursa potiču primjenu društveno odgovornoga poslovanja (DOP-a), kako na državnim razinama i institucijama pisanjem raznih naputaka, globalnih ciljeva, tako i na korporativnim razinama uključivanjem u strategije kompanija. Održivi razvoj smatra se ključem opstanka društva. U Bosni i Hercegovini društveno odgovorno ponašanje nejasno je i složeno definirano, zarobljeno u raljama složeno ustavno-pravnoga poretka države, fragmentiranosti BiH tržišta, nedovoljne razvijenosti zemlje, složenosti donošenja bilo kakvih odluka te filantropijskoga razmišljanja unutar kompanija. Proces približavanja Bosne i Hercegovine Europskoj uniji odvija se sporo. Godišnji izvještaji, smjernice i politike stalno ukazuju na potrebe bržega razvoja socioekonomskoga okruženja. Cilj je ovoga rada prikazati ekonomske i pravne pretpostavke za razvoj društveno odgovornoga poslovanja u Bosni i Hercegovini. Za cjelovitiju sliku primjene DOP-a u praksi, bit će obrađeni primjeri tvrtki.The development of socially responsible politics and praxis is viewed not only through the prism of competitive advantage, but as a key factor for sustainable future of a company, as well as for the society as a whole. By promoting corporate social responsibility, the companies send messages to different groups, such as investors, consumers, employees and in that way they invest in their future. A series of documents and declarations such as UN Global Impact and Strategy of Sustainable Development emphasize the importance of corporate social responsibility. Consumers are becoming more aware of such behaviour of a company, and following that they have the expectations of responsible behaviour. It is evident that global heating and increased exploit of natural resources initiate a change of the corporate social responsibility (CSR) on both the state and institutional levels through adoption of different instructions and global goals, and on corporate levels through inclusion in the companies’ strategies. Sustainable development is considered the key to the survival of society. Corporate social behaviour in Bosnia and Herzegovina is unclear and defined in a complex way, trapped in the composite constitutional-legal system of the country, influenced by fragmentation of B&H market, insufficient development of the country, the complexity of adoption of any kind of decisions and philanthropic thinking within companies. The process of accession of Bosnia and Herzegovina to the EU runs slowly. Annual reports, instructions and politics are constantly indicating the need for quicker development of socio-economic environment. The goal of this work is to present economic and legal assumptions for the development of corporate social responsibility in Bosnia and Herzegovina. For the complete picture of the application of CSR in practice, the examples of companies will be elaborated