KORPORATIVNO IZVJEŠTAVANJE KAO IZAZOV NA PUTU ODRŽIVOG RAZVOJA

Abstract

The concept of sustainability changes the concept that was in antagonism with the economic system, it goes beyond the interests of profit, and as such is focused on the dimensions of sustainability. Sustainability becomes the basis of all political decisions and becomes a guide to the preservation of global resources. A lot of time has passed since the Earth Summit held in Rio de Janeiro, which made sustainable development a global principle, and it is therefore necessary to urgently work on ensuring sustainable operations, especially in the areas of working conditions, preventing pollution and securing desired economic goals. Financial accounting, which ensures efficient financial management and monitoring progress in business, as well as non-financial reporting, which provides answers to requirements related to sustainability and securing future values, have been defined as tools for measuring achievements. In this context, the paper explores the requirements facing those obliged to compile and publish non-financial information, such as information on diversity and sustainability, starting in the reporting year 2027. The paper explores legal requirements, which are in the process of being specified in terms of design and frameworks to be used, as well as open questions about guidelines, frameworks and standards for the preparation and adaptation of non-financial reports in terms of growing stakeholder demands