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Title:Trajnostno poročanje v farmacevtski industriji
Authors:Rezec, Tea (Author)
Lutar Skerbinjek, Andreja (Mentor) More about this mentor... New window
Files:.pdf MAG_Rezec_Tea_2021.pdf (1,61 MB)
MD5: 82B46F9C94D84E6B91001B443C9D9D9B
 
Language:Slovenian
Work type:Master's thesis/paper (mb22)
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V magistrskem delu smo predstavili trajnostno poročanje podjetij iz farmacevtske industrije, ki prihajajo iz Evrope in Amerike. Podjetja trajnostno oz. nefinančno poročajo o okoljskih, socialnih in ekonomskih vidikih. S poročili dajejo informacije deležnikom o trajnostnem delovanju podjetja. Zelo pomembno je, da se podjetja lotevajo okoljskih in družbenih izzivov, saj le tako lahko prispevajo svoj delež. Podjetja morajo prepoznati pozitivne in negativne vplive na okolje, družbo in gospodarstvo. Na podlagi pregleda literature smo v teoretičnem delu predstavili osnove trajnostnega poročanja. V tem pregledu so bile vsebinsko pojasnjene definicije trajnostnega razvoja in družbene odgovornosti. Predstavljeni so bili dokumenti in zakoni na podlagi katerih podjetja poročajo o trajnostnem razvoju. Podrobneje so bili predstavljeni standardi GRI in cilji trajnostnega razvoja, saj jih podjetja pri poročanju o trajnostni uporabljajo najpogosteje. V drugem delu naloge smo podrobneje analizirali vsebine trajnostni poročil izbranih podjetij. V analizo je bilo zajetih osem multinacionalnih podjetij, ki spadajo med najuspešnejša farmacevtska podjetja na svetu. Zanimalo nas je po katerih standardih podjetja poročajo, katera podjetja poročajo obsežneje in na katere vidike dajejo poudarke. Ugotovljeno je bilo, da podjetja poročajo po različni zakonih in predpisih. Razlikuje se vsebinski obseg poročil in poudarek dajejo predvsem okoljskim in socialnim vidikom. S socialnega vidika se podjetja trudijo izboljšati razmer v družbi, pri tem pa se vsako podjetje loteva na svoj način. Nekatera podjetja vlagajo v razvoj mladega kadra, druga dajejo najrazličnejše donacije. Vse več podjetji se zaveda kako pomembno je biti okolju prijazen in upoštevati zakonske predpise. Podjetja zmanjšujejo odpadke, emisije, plastiko in vodo. Zavedajo se pomena izkoriščanja obnovljivih virov v čim večjem obsegu.
Keywords:trajnostno poročanje, trajnosti razvoj, družbena odgovornost, okoljski vidik, socialni vidik
Year of publishing:2021
Publisher:T. Rezec
Source:Maribor
UDC:657:502.131.1
COBISS_ID:70067459 New window
NUK URN:URN:SI:UM:DK:LCS7E3YI
Views:194
Downloads:45
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:08.04.2021

Secondary language

Language:English
Title:Sustainable reporting in the pharmaceutical industry
Abstract:In the master's thesis, we presented the sustainable reporting of companies from the pharmaceutical industry coming from Europe and America. Companies sustainably or report financially on environmental, social and economic aspects. The reports provide information the sustainable functioning of the company. It is very important, that companies tackle environmental and social challenges, as this is the only way they can contribute their share. Companies must identify the positive and negative impacts on the environment, society and the economy. Based on a review of the literature, we presented the basics of sustainable reporting in the theoretical part. In this review were substantively explains the definition of sustainable development and social responsibility. Documents were presented and laws by which companies report on sustainable development. Detail were presented to GRI standards and sustainable development objectives, they are most often used by companies when reporting on sustainability. In the second part of the thesis, we more detail analyzed contents of the sustainability reports of selected companies. The analysis included eight multinational companies, which are the most successful pharmaceutical companies in the world. We were interested by which standards companies report, which companies report more extensively and what aspects they place emphasis on. It was found that companies to report under various laws and regulations. The content of the reports vary, the focus is primarily on environmental and social aspects. From a social point of view, companies strive to improve the situation in society, and each company tackles it in its own way. Some companies invest in the development of young staff, others companies give a variety of donations. More companies are realizing how important it is to be environmentally friendly and comply with legal regulations. Companies are reducing waste, emissions, plastics and water. They are aware of the importance of exploiting renewable resources to the greatest extent possible.
Keywords:sustainable reporting, sustainability development, social responsibility, environmental aspect, social aspect


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