1. Smart education for corporate sustainability reportingPeter Glavič, Helena Levičnik, Aida Szilagyi, Ibon Zugasti, Thomas Schönfelder, Marek Rosicki, Pavel Ruzicka, Veronika Hajná, 2025, izvirni znanstveni članek Opis: The European Union’s Corporate Sustainability Reporting Directive expanded its Non-Financial Reporting Directive requirements to companies with over 250 employees, mandating their sustainability reporting from 2025. This expansion will quadruple the number of companies subject to mandatory reporting, presenting new challenges for their managers and responsible employees. Companies will have to report according to the European Sustainability Reporting Standards. This article addresses gaps in vocational education and training (VET) programs related to sustainability knowledge and reporting. It aims to establish a unified approach for VET teachers and learners across the EU, preparing them for the evolving job market demands. The methodology ADDIE (Analysis/Design/Development/Implementation/Evaluation) was used to develop the curriculum and training. The research began by creating a knowledge repository and a questionnaire, focusing on current reporting practices and job requirements, and continued with preparing materials for the training course. The course encompassed six learning units: (1) European legislation and sustainability standards, (2) sustainability management, (3–5) environmental, social, and corporate dimensions, and (6) sustainability reporting. The initiative included multiplier (dissemination) events, pilot applications, and online course tests. To deliver the course effectively, an interactive e-learning platform was developed; gamification elements and other engaging activities were included to enhance learning outcomes.
Ključne besede: sustainability, corporate reporting, EU directive, educaiton, e-learning
Objavljeno v DKUM: 12.02.2025; Ogledov: 0; Prenosov: 2
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2. Sustainable CSR : Legal and Managerial demands of the new EU legislation (CSRD) for the future corporate governance practicesAndreja Primec, Jernej Belak, 2022, izvirni znanstveni članek Opis: Despite its short-term use, non-financial reporting is an important measure, as demonstrated by numerous theoretical studies and empirical research. However, the mandatory nature of non-financial reporting and public pressure have persuaded company management to address non-financial issues alongside financial ones. Companies from countries with a more prolonged culture and tradition have been more successful in this respect than the companies from “younger” transition countries. Overall, non-financial reporting has raised the level of social responsibility in companies. However, things are far from ideal. Many uncertain situations, e.g., environmental, health, energy, etc., bring new challenges. They require not only non-financial, but also sustainable solutions. Therefore, it is unsurprising that the disclosure of non-financial information has also been renamed sustainability reporting (regarding designation in legal acts). In the presented research, we analyze how Slovenian companies comply with the current legislation (NFRD) requirements and whether their non-financial reports are qualitatively and quantitatively adequate. We are interested in what changes the new legislative proposal (CSRD) requires from them. Are the efforts of the legislator going in the right direction? Will companies be better prepared for environmental and social risks, and therefore better manage for sustainability once the CSRD is in place? The results suggest that the qualitative part of the non-financial reporting is the weakest. This gap in the quality of (required) non-financial reporting is also the subject of the presented research, which shows the (non)quality of the present non-financial reporting and therefore justifies the development of further requirements. Thus, CSRD introduces mandatory and uniform reporting standards based on double materiality, unification of the system of sanctions, external audit, etc. Therefore, our expectations that the new directive will contribute to more sustainability-oriented corporate governance are legitimate and justified. Since the CSRD harmonized sustainability reporting in the EU, this applies to Slovenia and all member states.
Ključne besede: sustainability reporting, governance factors, legal framework, Directive 2014/95/EU, CSRD proposal
Objavljeno v DKUM: 01.07.2024; Ogledov: 151; Prenosov: 28
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3. Sustainability reporting ecosystem : a once-in-a-lifetime overhaul during the COVID-19 pandemicDaniel Zdolšek, Sabina Taškar Beloglavec, 2023, izvirni znanstveni članek Opis: The preparation of sustainability reports, which a negligible number of organisations had been doing until recently, will soon be the new reality for many more organisations. This research aims to present changes during the COVID-19 pandemic in the ecosystem of sustainability reporting pronouncements, especially those used by organisations. In our research, we compare important information about two different periods and the content demands in reporting on sustainability. Changes in the ecosystem are fundamental and unique. Based on the analysis of events and documents, the current research shows the changes in the ecosystem and the future dynamics in the ecosystem, including the principle standard setters (i.e., International Sustainability Standards Board and European Financial Reporting Advisory Group, EFRAG). The research shows that although the changes occurred during the COVID-19 pandemic, they did not significantly impact the ecosystem’s development or slow down or stop their development. The COVID-19 pandemic did not affect the speed or dynamics of changes. In the last few years, EFRAG and the European Union established their position and gained a significant influence in sustainability reporting, with EFRAG at the forefront. The European Sustainability Reporting Standards will be mandatory for organisations doing business in the European Union. At the same time, we do not expect that the IFRS Sustainability Disclosure Standards will be directly endorsed for use in the European Union. The paper presents a new perspective on examining sustainability via developing organisations’ reporting demands within the framework of the uncertain environment caused by COVID-19. In this context, our research also contributes to the literature. The study also has a potential practical impact on organisations and management since it illuminates a wide range of selected sustainability viewpoints and their reporting.
Ključne besede: sustainability, sustainability reporting, standard setting, reporting standards, disclosure standards, nonfinancial information, regulation, COVID-19, ISSB, EFRAG
Objavljeno v DKUM: 28.03.2024; Ogledov: 512; Prenosov: 562
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4. Implementation of a new reporting process in a group xSara Črešnik, 2021, magistrsko delo Opis: Reporting is present in every company. Whether it is small or big, it cannot be avoided. It plays a crucial role in the process and progress of business. The quality of reporting affects the development of the work environment and the company. Since business report is a document that contains business information, which supports the decisions about the future-oriented business decisions, it is very important for it to be designed in such a way that it contains the key information for the recipient and provides support for business decisions. The reporting process can take place horizontally upwards or downwards. Content and structure vary depending on the recipient of the report. We live in an age when our every step is accompanied by digitization, computerization, artificial intelligence, mass data, the Internet of Things, machine learning, and robotics. These changes have also affected the reporting process as well as its processes. The processes of data acquisition, processing and sharing have changed. Furthermore, the data quantity has increased, whereas the speed of the time in which to prepare the reports has decreased. We can have data without information, but we cannot have information without data. There is never enough time, especially nowadays when we are used to having everything at our fingertips. These are two conflicting factors – having more data and less time to prepare quality reports. The systems are developed to optimize the process, increase efficiency and quality and, what is nowadays most important, they have been created to obtain mass data in the shortest possible time. Therefore, it is important to adapt and implement software that can help achieve our daily tasks. We must know how to process huge amounts of real-time data and deliver the information they contain. It is crucial for companies to keep up with the environment and implement changes and innovations into their business process. A company is like a living organism for it must constantly evolve and grow. As soon as it stops growing and evolving, it can fail because it starts lagging and is therefore no longer competitive to others. To deliver faster feedback, companies need data of better quality. There are tools that can improve the business process, better facilitating the capacity of the human agents. The goal is to harness the employees’ full potential and knowledge for important tasks, such as analyzing, reviewing, and understanding data and acting upon them, invoking information technology to automate repetitive processes and facilitate better communication.
The focus in this master’s thesis is on the reporting process in Group X. Group X is one of the world leaders in the automotive industry, a multinational corporation based in Canada with subsidiaries around the world. The complexity of the business reporting that is implemented for the Headquarters in Canada has to address the complexity of the multinational corporation to support the decision process.
The aim of the thesis is to propose a reporting process for preparing and producing reports with a huge amount of data in a very time-efficient manner. We start by examining the existing processes and upon that, identifying the processes required for the reports to reach the final recipients. Our goal is to identify the toolset, which would increase efficiency, accuracy, credibility, and reduce errors in the fastest possible time. We investigate a short-term and a long-term solution. By a short-term solution, we mean a system, program, or a tool that can help us increase our potential by using digital resources, which are already existing in the organization. By a long-term solution, we mean a solution, which requires employment of specialized future tools in the field of reporting and in repetitive processes, which we can identify with current knowledge and expectations for development. This includes machine learning, robotic process automatization, artificial intelligence.
Ključne besede: Consolidated reporting, reporting process, robotic process automatization, business intelligence, artificial intelligence, machine learning, SharePoint, Big Data, digital transformation, electronic data interchange.
Objavljeno v DKUM: 01.09.2021; Ogledov: 894; Prenosov: 10
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5. The implementation of environmentally oriented controllingVladimir Permyakov, Vitaly Parfenov, Sergei Alexandrov, Yuri Sivkov, Arthur Nikiforov, 2016, samostojni znanstveni sestavek ali poglavje v monografski publikaciji Opis: The environmental management mechanism is a set of tools on the impact of economic entities to ensure the consideration of environmental factors at all stages of activity.
The basic tools of environmental management are:
- environmental assessment and the procedure of evaluation of the impact of activities on the environment;
- environmental control;
- ecological examination;
- environmental audit;
- environmental certification;
- environmental accounting and reporting;
- environmental monitoring;
- environmental labelling and advertising.
Environmental regulation is carried out at various stages of economic activity. The legal basis of such regulation are Federal Laws "On environmental protection", "On ecological expertise" and other legislative acts.
Ključne besede: environmental controlling, environmental management, assessment, audit, certification, accounting, reporting, regulation
Objavljeno v DKUM: 11.05.2018; Ogledov: 1054; Prenosov: 95
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6. The relationship between delay in announcing quaterly forecasts of annual earnings and the type of earnings newsMahdi Moradi, Mahdi Salehi, Seyyed Saeed Mehrdad Ayask, 2013, izvirni znanstveni članek Opis: The current study aims to examine the relationship between delay in the announcement of quarterly forecasts of annual earnings and the type of earnings news in a unique context. Running a multiple linear regression on data collected from Rahavard Novin software and the companies’ financial statements, is the method of this study to investigate this relationship. Consistent with the pattern of good news early, bad news late, it was found that there is a positive relationship between the bad news type and the amount of delay in announcing quarterly forecast of annual earnings; so that the firms with negative adjustments in earnings forecast (bad news), on average, have 12 more days delay in the announcement. Considering other variables showed that as coverage percentage - a sign of success - increases, the amount of delay in announcing earnings forecast decreases, but companies with losses per share, on average, have an additional delay of about 6 days. The results obtained indicate that at least, in some industries there is certain time for reporting. Finally, it became clear that in the period after the adoption of the new disclosure instruction, despite the increased deadline, the amount of delay in earnings announcement has declined by about 2 days. In this study, for the first time in Iran, one of the company’s financial news (quarterly forecasts of annual earnings), have been classified into good and bad, based on comparison with the market expectation, and the relationship between the news type and the amount of delay in announcing the news, has been examined.
Ključne besede: reporting delay, good news, bad news, annual earnings per share quarterly forecast
Objavljeno v DKUM: 22.01.2018; Ogledov: 1273; Prenosov: 215
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7. From effective accounting and reporting to efficient outsourcingDaria Meyr, 2014, izvirni znanstveni članek Opis: This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organizations. Existing reporting norms of the “Systemanalyse und Programmentwicklung (SAP)” platform, used in JSC "Russian Railways" (further Russian Railways) were analysed. Thereby, in the paper a method of the formation of internal management accounting and reporting on the costs of outsourcing were developed. Currently, the analysis of the reports and effectiveness of outsourcing is based on the technique comparison “costs on outsourcing should be less than the cost of own units”. Effective analysis should include not one, but several factors and be based on multi-criteria approach. The main influence on the variation of such determinants as cost, productivity and staff members outsourcing has when the volume of production and prices are constant. According to the features of railway transport enterprises, existing method has been completed with statistical. It shows how outsourcing changed the performance of the company and by what factors - the average cost, or productivity, or staffing or due to variations of all three factors simultaneously. Further, the results of quantitative data analysis will be used to identify an effective management accounting in sustainable organizations while supporting the development of outsourcing.
Ključne besede: outsourcing, cost accounting, managerial reporting, railway transport
Objavljeno v DKUM: 17.11.2017; Ogledov: 1791; Prenosov: 484
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8. Users' perceptions on internet financial reportingTatjana Dolinšek, Polona Tominc, Andreja Lutar-Skerbinjek, 2014, izvirni znanstveni članek Opis: Background and Purpose: The objective of this research was to explore the perceptions of the users regarding Internet financial reporting practices in Slovenia. With this research, we wanted to determine what the perceptions of the users are regarding the reliability, credibility, usefulness and sufficiency of online accounting information and how their expectations regarding the content of accounting information differ from the actual situation.
Design/ Methodology/ Approach: This research has two parts: in the first part, we summarised the actual situation regarding publishing of internet financial reporting on a sample of large companies in Slovenia (n=110) while, in the second part, we conducted a survey with which we assessed the expectations of users as regards of accounting information (n=127). We then compared users' expectations with the actual situation, analysed by evaluation of 110 websites of Slovene companies.
Results: In the research we found that 52.6% of companies publish their accounting information on their websites and that on average 40.2% of users actually make use of this information We found that users have evaluated all four of characteristics: reliability, credibility, usefulness and sufficiency above average, whereby they evaluated usefulness with the highest grade and sufficiency with the lowest.
Conclusion: The results of this research can offer companies a feedback on users´ expectations, particularly in cases where these expectations are greater than the actual situation. We have determined that users generally want information that indicates the financial status of a company (such as the Rating Report and data on the company's liquidity), as these information are currently expected by users but available information do not meet their need in full.
Ključne besede: Internet financial reporting, users’ perceptions, IFR indicator, accounting information
Objavljeno v DKUM: 04.04.2017; Ogledov: 1558; Prenosov: 373
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9. FATCA, OECD CRS IN DAC2 KOT ODGOVOR NA DAVČNE UTAJEAna Pristolič, 2016, magistrsko delo Opis: V nalogi so predstavljena nova orodja v boju proti mednarodnim davčnim utajam, ki temeljijo na avtomatični izmenjavi podatkov: FATCA zakonodaja (Foreign Account Tax Compliance Act), uveljavljena s strani ZDA, OECD Enotni standard poročanja (Common Reporting Standard) in DAC2, evropska direktiva, ki OECD CRS vnaša v evropski pravni red.
Izmenjava podatkov med pristojnimi organi različnih držav je do sprejema obravnavanih predpisov praviloma potekala na podlagi zahtev v povezavi s konkretnim davčnim zavezancem. Z novimi instrumenti se izmenjava razširja na avtomatično izmenjavo podatkov v zvezi s finančnimi računi. Boj proti davčnim utajam je možen le z učinkovitim sodelovanjem davčnih organov, ki je lahko uspešen zgolj s poenotenim in avtomatiziranim sistemom za izmenjavo podatkov.
Posebna pozornost je namenjena obveznostim, ki jih navedeni predpisi prinašajo slovenskim finančnim institucijam. Finančne institucije so dolžne izvajati postopke dolžne skrbnosti za opredelitev finančnih računov in njihovih imetnikov ter določene podatke o davčnih zavezancih nerezidentih poročati pristojnemu organu.
V zaključku naloge je predstavljena primerjava sistemov, posledice njihove uvedbe in dileme, ki se v zvezi z njimi pojavljajo. Omenjeni so tudi novi koraki pri boju proti čezmejnim davčnim utajam.
Naloga obravnava pomembno in aktualno problematiko, ki ne vpliva samo na poslovanje finančnih institucij, temveč tudi davčne zavezance in pristojne organe ter premika meje pri izmenjavi informacij med davčnimi organi v boju proti davčnim utajam.
Ključne besede: FATCA, Foreign Account Tax Compliance Act, IGA, Intergovernmental Agreement, OECD CRS, Standard avtomatične izmenjave podatkov o finančnih računih, Enotni standard poročanja, Common Reporting Standard, DAC2, Direktiva o upravnem sodelovanju, AEOI, avtomatična izmenjava podatkov, čezmejne (mednarodne) davčne utaje, postopki dolžne skrbnosti, finančni račun, finančna institucija
Objavljeno v DKUM: 15.09.2016; Ogledov: 2474; Prenosov: 347
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10. UVEDBA CENTRALNEGA UPRAVLJANJA INFORMACIJSKIH SISTEMOV NA ZAVODU RTV SLOVENIJAGorazd Zakrajšek, 2010, diplomsko delo Opis: Na RTV Slovenija je trenutno v uporabi strežniški sistem, ki temelji na Windows 2008 in platformi Exchange 2007. V domeni je 2500 uporabnikov z različnimi operacijskimi sistemi (Windows 2000, Windows XP in majhen delež Windows 7). Raznolikost okolja narekuje potrebo po uvedbi centralnega sistema za nadzor in distribucijo popravkov, popis strojne in programske opreme, distribucijo programske opreme ter avtomatizirano namestitev operacijskih sistemov.
Z implementacijo orodja Microsoft System Center Configuration Manager Server (ConfigMgr) 2007 v okolje RTV Slovenija lahko zagotovimo večjo skladnost IT-okolja z zahtevami uporabnikov in poslovanja ter s tem izboljšajmo njegovo učinkovitost, razpoložljivost in varnost.
Orodje System Center Configuration Manager je grajeno na ključnih Microsoftovih tehnologijah, kot so Microsoft Windows Server Update Services (WSUS), Windows Server Active Directory (AD), in Windows arhitekturi. Vse te tehnologije so že bile predhodno nameščene v okolje RTV Slovenija.
Ključne besede: ConfigMgr: System CenterConfiguration Manager 2007, MP: SMS Management Point, RP: SMS Reporting Point, DP: SMS Distribution Point
Objavljeno v DKUM: 24.01.2011; Ogledov: 2790; Prenosov: 140
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