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Title:Vpogled v trajnostno poslovanje podjetij hitre mode z analizo trajnostnih poročil
Authors:ID Krajnc, Urška (Author)
ID Potočan, Vojko (Mentor) More about this mentor... New window
Files:.pdf MAG_Krajnc_Urska_2023.pdf (2,45 MB)
MD5: 062465A150F8CA4B5B8670BE51539075
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Skrb za prihodnost našega planeta je v zadnjih letih čedalje bolj aktualna tematika pogovorov tako v osebnih, kot tudi v gospodarskih in političnih krogih. Z ozaveščanjem o vplivih našega delovanja na okolje se veča prepoznavnost koncepta trajnostnega razvoja, ki pomeni ” okoljski, družbeni in gospodarski razvoj planeta, ki bo tudi našim zanamcem omogočal vsaj enako, če ne boljšo, kakovost življenja” (WCED 1987, povzeto po Rejc Buhovac et al., 2018, str. 10). Organizacije kot poslovni subjekti družbe imajo pri trajnostnem razvoju pomembno vlogo, saj s svojim delovanjem vplivajo tako na naravno kot tudi socialno okolje, v katerem delujejo. V kontekstu sodobnega poslovanja se tako odkrivajo vprašanja socialne (ne)pravičnosti ter onesneževanja okolja, kar med deležniki organizacij krepi zanimanje za trajnostno naravnanost njihovega delovanja. Organizacije informacije o svojih pobudah za trajnost in podatke o svojem trajnostnem delovanju predstavljajo v obliki javno dostopnih trajnostnih poročil. Organizacije najpogosteje poročajo o okoljskem, socialnem in finančnem poslovanju po načelih GRI (ang. Global Reporting Initiative). V magistrski nalogi smo se osredotočili na trajnostno poslovanje v modni industriji. Oblačilni in tekstilni sektor predstavlja pomemben del svetovnega gospodarstva, prav tako pa predstavlja tudi enega izmed največjih onesneževalcev. V zadnjih desetletjih se je modna industrija zaradi različnih sprememb v poslovnem okolju (predvsem globalizacije) bistveno spremenila in preoblikovala. Razvila se je t.i. hitra moda – gre za poslovni model oblačilne industrije, ki posnema najnovejše modne trende, jih masovno proizvaja po nizkih cenah ter jih hitro dostavi v maloprodajne trgovine (Sharama, 2020). V raziskovalnem delu magistrske naloge smo zato analizirali trajnostna poročila podjetij hitre mode. Zanimalo nas je o katerih trajnostnih tematikah izbrana podjetja poročajo ter kako trajnostno poslujejo na področju aktualnih problematik, s katerimi se sooča modna industrija. Za kriterij za analizo trajnostnih poročil smo izbrali GRI standarde (Globalna pobuda za poročanje o trajnosti), saj je to najpogostejši standard za poročanje o trajnosti. To nam je omogočilo tako primerjavo med leti kot tudi med izbranimi podjetji. Preučili smo trajnostna poročila za podjetji H&M in Indetex v letih 2017 in 2021. Na podlagi opravljene raziskave smo ugotovili, da izbrana podjetja bolj celostno poročajo o okoljskem vidiku trajnosti kot o socialnem vidiku trajnosti ter da podjetji leta 2021 razkrivata več informacij o svojem trajnostnem poslovanju kot leta 2017. Med izbranima podjetjema je zaznati razliko v poročanju – predvsem o količini in načinu deljenih informacij. Z analizo trajnostnih poročil smo ugotovili tudi, da je je merljive okoljske dejavnike lažje ocenjevati kot socialne dejavnike.
Keywords:trajnost, trajnostno poslovanje, hitra moda, trajnostna poročila
Place of publishing:Maribor
Publisher:U. Krajnc
Year of publishing:2022
PID:20.500.12556/DKUM-83602 New window
UDC:005:502.131.1
COBISS.SI-ID:142586883 New window
Publication date in DKUM:22.02.2023
Views:688
Downloads:140
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:10.01.2023

Secondary language

Language:English
Title:Insight into the sustainability of fast fashion companies through the analysis of sustainability reports
Abstract:Concern for the future of our planet has become an increasingly important topic of conversation in recent years, both in personal, economic and political circles. Raising awareness of the environmental impacts of our actions increases the visibility of the concept of sustainable development, which consists of "the environmental, social and economic development of the planet that will enable our descendants to enjoy at least the same, if not a better, quality of life" (WCED 1987, cited in Rejc Buhovac et al. , 2018, p. 10). Organisations, as members of society, play an important role in sustainable development because their actions have an impact on both the natural and social environment in which they operate. In the context of running a modern business, issues of social (in)justice and environmental pollution are being raised, which is incentivizing stakeholders in organisations to make their operations more sustainable. Organisations present information on their sustainability initiatives and data on their sustainability performance in the form of publicly available sustainability reports. Organisations most commonly report on their environmental, social and financial performance according to the GRI principles. Global Reporting Initiative). In this Master's thesis, we focus on corporate sustainability in the fashion industry. The clothing and textiles sector is an important part of the world economy and one of the biggest polluters. Over the last decades, the fashion industry has changed and transformed significantly due to various changes in the business environment (notably globalisation). Fast fashion has emerged - a business model for the clothing industry that replicates the latest fashion trends, mass-produces them at low prices and delivers them quickly to retail stores (Sharama, 2020). In the research part of the Master's thesis, we therefore analysed the sustainability reports of fast fashion companies. We were interested in which sustainability issues the selected companies report on and how they operate sustainably in the area of current issues facing the fashion industry. We have chosen the GRI standards (Global Reporting Initiative) as the benchmark for analysing sustainability reports, as this is the most common standard for sustainability reporting. This allowed us to compare both between years and between the selected companies. We looked at the sustainability reports for H&M and Indetex in 2017 and 2021. Based on our research, we found that the selected companies reported more comprehensively on the environmental aspect of sustainability than on the social aspect of sustainability, and that companies disclosed more information about their sustainability performance in 2021 than in 2017. There is a marked difference in reporting between the two companies - particularly in the amount and manner of information shared. Our analysis of sustainability reports has also shown that measurable environmental factors are easier to assess than social factors.
Keywords:sustainability, corporate sustainability, fast fashion, sustainability reports


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