CORPORATE SOCIAL RESPONSIBILITY REPORTING IN THE REPUBLIC OF CROATIA – STATE AND PERSPECTIVE

Društveno odgovorno poslovanje (DOP) podrazumijeva poseban način poslovanja u kojem poduzeće odnosno poslovni subjekt dobrovoljno i bez zakonske obveze nastoji svoje poslovanje uskladiti i pomiriti s potrebama zajednice u kojoj djeluje. S obzirom da ovaj poslovni model postaje sve zastupljeniji u svijetu, kao i u Republici Hrvatskoj, ovaj rad će pojmovno definirati društveno odgovorno poslovanje, prikazati njegov razvoj u svijetu i Republici Hrvatskoj, te staviti poseban naglasak na važnost nefinancijskog izvještavanja, kao temelja odgovornog stava poduzeća prema daljnjem rastu i razvoju DOP-a u svom poslovanju. Za potrebe ovog rada provedena je analiza društveno odgovornog poslovanja na primjeru Hrvatske poštanske banke d.d.. Cilj iste je prikazati kako se teorija primjenjuje u praksi, odnosno na koji način primjena DOP-a u poslovanju pozitivno utječe na dugoročni razvoj, na odabire krajnjih potrošača koji i sami postaju društveno i okolišno odgovorniji, kao i u konačnici na društvo u cjelini. Rezultati provedene analize su zadovoljavajući. Iako se DOP u Hrvatskoj primjenjuje relativno kratko, pozitivno je što se u praksi vidi da hrvatska poduzeća kontinuirano rade na implementaciji DOP-a u vlastitom poslovanju, shvaćajući kako je to važan i ozbiljan posao. U svrhu ispitivanja stanja i perspektive izvještavanja o društveno odgovornom poslovanju u Republici Hrvatskoj provedeno je anketno istraživanje na uzorku od 116 ispitanika – studenata i radno aktivnog stanovništva. U radu su prikazani rezultati općih stavova, kao i korelacija među odabranim skupinama ispitanika, o poslovanju poduzeća u Republici Hrvatskoj u sferi provođenja DOP-a kategorizacijom poduzeća prema veličini, mjerenjem uspješnosti, kao i stjecanjem ugleda kao pokretačem DOP-a. Anketa se dotiče i utjecaja poslovanja na zdravlje ljudi i okoliš, primjene održivih oblika potrošnje i proizvodnje, te zadovoljstva omjerom cijene i kvalitete proizvoda i usluga u Republici Hrvatskoj. U području ljudskih i radnih prava ispitalo se mišljenje ispitanika o omogućavanju kvalitetnih edukacija i cjeloživotnog učenja zaposlenicima od strane poslodavaca, kao i razlike u mogućnosti napredovanja žena i muškaraca. Na kraju anketne ispitalo se mišljenje ispitanika o etičnosti poslovanja poduzeća u Republici Hrvatskoj, transparentnom izvještavanju o DOP-u, poznavanju zakonske regulative o izvještavanju, kao i o mogućnostima informiranja o istome.Corporate Social Responsibility (CSR) considers a special concept of management in which a company or business entity voluntarily and without legal obligations seek to align its work with the needs of the society in which it operates. Taking into consideration that this business model is becoming more and more common in the world, as well as in Croatia, this paper is going to conceptually define corporate social responsibility, show its development around the globe and Croatia, as well as put emphasis on the importance of non-financial reporting, as the foundation of responsible attitude in future growth and development of CSR in its business. For this paper, an analysis on the implementation of socially responsible business practice was conducted on a sample of the Hrvatska poštanska banka d.d. to show how the theory is applied in practice, that is, how the application of CSR in business has a positive impact on the long-term development of the company, on the choice of end consumers who themselves become more socially and environmentally responsible, and in the end to society as a whole. The results of the conducted analysis are satisfactory. Although the CSR in Croatia has been applied relatively shortly, it is positive that Croatian companies continuously work on the implementation of CSR in their business, realizing how important and serious this business is. To examine the situation and perspectives of reporting on CSR in the Republic of Croatia, a questionnaire survey was conducted, based on responses of 116 people - students and the working population. The paper presents the results of general attitudes, as well as correlations among selected groups of respondents, on business operations in the Republic of Croatia in the field of CSR - categorization of companies by size, performance measurement, and reputation competition as a driver of CSR. The survey also touches on the impact of business on human health and the environment, the provision of sustainable forms of consumption and production, and satisfaction with the ratio of prices and quality of products and services in the Republic of Croatia. In the field of human and labor rights, the opinion of the respondents on providing quality education and lifelong learning to employees from old employers was studied, as well as the differences in the opportunities for the progress of women and men. At the end of the survey, the opinion of the respondents on the ethics of business operations in the Republic of Croatia, transparent reporting on CSR, knowledge of legal regulations on reporting, as well as the possibility of informing about it has been investigated