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Title:Odnos računovodij do razkrivanju okoljskih informacij
Authors:Brandšteter, Maja (Author)
Hauptman, Lidija (Mentor) More about this mentor... New window
Files:.pdf MAG_Brandsteter_Maja_2021.pdf (4,65 MB)
MD5: D91D4AC26D505FED80D61D8CA0CFCD18
 
Language:Slovenian
Work type:Master's thesis/paper (mb22)
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Svetovni problem, s katerim se srečujejo vse države, je onesnaževanje celotnega planeta. Ne glede na to, kje onesnaženost izvira, se lahko razširi na oddaljene kraje, kjer ne živi nihče. Posamezniki, podjetja in države s svojimi aktivnostmi in delovanjem povzročajo onesnaženost planeta, posledice pa so za vsa živa bitja katastrofalne, saj izumirajo številne živalske vrste in uničuje se okolje, v katerem živimo. Ključnega pomena je, da se vsak posameznik zaveda problematike onesnaženosti okolja, saj smo ljudje tisti, ki tekom življenja onesnažujemo okolje. Če se bomo zavedali resnosti problema, bomo posledično v svoje vsakodnevne aktivnosti vključili načine, ki bodo zmanjševali onesnaženost planeta. S takšnim razmišljanjem bo tudi računovodja na delovnem mestu pripomogel k večjemu varovanju okolja, zmanjšanju onesnaženosti in povečevanju trajnostnega razvoja (Nathanson, 2020). Države z zakonodajo, širša javnost in ostali zunanji deležniki vse bolj pritiskajo na podjetja, da delujejo trajnostno in da razkrivajo informacije, povezane z vplivom podjetja na okolje. Posledično vedno več podjetij usmerja pozornost v svoja letna poročila, v katera vključujejo vedno več nefinančnih informacij (Cullen, 2019). V magistrski nalogi smo preučevali tematiko okoljskega računovodstva, pomen okoljskih informacij ter razkrivanja tovrstnih informacij za potrebe zunanjih deležnikov. Cilj magistrske naloge je raziskati odnos računovodij do razkrivanja okoljskih informacij, saj pozitiven odnos, ki je lahko posledica večje ozaveščenosti posameznika, pripomore k temu, da so informacije, ki so pripravljene za potrebe poslovodstva ter razkritja širši javnosti in ostalim zunanjim deležnikom, v poročilih še bolj točne, zanesljive in resnične (Jaggi & Zhao, 1996). Z raziskavo smo prišli do ugotovitev, da je odnos računovodij do razkrivanja okoljskih informacij na območju Štajerske pozitiven, vendar bi bila lahko njihova podpora bistveno večja. Glede na raziskane kriterije računovodje najmanj podpirajo povezavo svojega dela z okoljskimi informacijami, medtem ko najbolj podpirajo spremembe v zakonodaji, ki bi določala obsežnejše razkritje okoljskih informacij podjetij. S pridobljenimi ugotovitvami lahko potrdimo, da je odnos računovodij do razkrivanja okoljskih informacij pozitiven.
Keywords:onesnaženost okolja, trajnostno poročanje, trajnostno in okoljsko računovodstvo, odnos računovodij do razkritja okoljskih informacij.
Year of publishing:2021
Publisher:M. Brandšteter
Source:[Maribor
UDC:657:502.131.1
COBISS_ID:70086403 New window
NUK URN:URN:SI:UM:DK:PXTW0CAY
Views:188
Downloads:52
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:21.09.2020

Secondary language

Language:English
Title:Accountants attitude towards the environment information disclosure
Abstract:The global problem, which all countries are facing today, is the pollution of the entire planet. No matter where the pollution has originated it can spread to remote places where no one lives. Individuals, companies and countries, cause pollution of the planet (through their activities and actions,), and consequences are catastrophic for all living beings, as they cause the extinction of many animal species and the destruction of the environment in which we live. Environmental pollution awareness of each individual is crucial, because people are the ones who pollute the environment throughout life, and if we are aware of the seriousness of the problem, we will include in our daily activities different ways to reduce pollution. With such thinking, the accountant in the workplace will also help to increase environmental protection, reduce pollution, and increase sustainable development (Nathanson, 2020). Legislative countries, the general public and other external stakeholders are increasingly putting pressure on companies to operate sustainably and to disclose information related to the company's environmental impact. As a result, more and more companies are turning their attention to their annual reports where they include more non-financial information (Cullen, 2019). In the master's thesis, we studied the topic of environmental accounting, the importance of environmental information and the disclosure of such information for the needs of the external stakeholders. The aim of the master's thesis is to investigate the attitude of accountants towards the disclosure of environmental information, as a positive attitude, which may result from greater awareness of the individual, helps to make the information prepared for management and disclosure to external stakeholders in reports even more accurate, reliable and real (Jaggi & Zhao, 1996). With the conducted research, we came to the conclusion that the attitude of accountants to the disclosure of environmental information in the Styrian region is positive, but their support could be significantly higher. According to the research criteria, accountants are the least supportive of linking their work to environmental information, while they are most supportive of changes in legislation that would provide for more extensive disclosure of companies' environmental information. With the findings we can confirm that the attitude of accountants to the disclosure of environmental information is positive.
Keywords:environmental pollution, sustainable reporting, sustainable and environmental accounting, the attitude of accountants to the disclosure of environmental information


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