OBJAVLJIVANJE INFORMACIJA KAO PREDUSLOV ZA PROCJENU KORPORATIVNOG ULAGANJA U ODRŽIVI RAZVOJ
PUBLICATION OF INFORMATION AS A PREREQUISITE FOR CORPORATE INVESTMENT ASSESSMENT IN SUSTAINABLE DEVELOPMENT

Author(s): Jelena Poljašević, Saša Vujošević
Subject(s): Economy, Energy and Environmental Studies
Published by: Finrar d.o.o Banja Luka
Keywords: sustainable development; sustainability reporting; EU directives; non-financial information; EU Green Deal;
Summary/Abstract: The pursuit of a green economy requires significant investment in new technologies by both the state and each individual company. In order to invest in projects that will contribute to achieving the goals of the EU Green Agenda, investors require sophisticated non-financial information on the impact of business on the environment and people. In this direction, a directive has been proposed which prescribes non-financial information to be disclosed, as well as the establishment of non-financial reporting standards that would be a mandatory framework for companies from the European Union and those operating in its territory.

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