IZVJEŠTAVANJE KORPORACIJA O MJERAMA PREDUZETIM NA OČUVANJU ŽIVOTNE SREDINE
CORPORATE REPORTING ON ENVIRONMENTAL MEASURES

Author(s): Bobana Čegar
Subject(s): Economy, Business Economy / Management, Energy and Environmental Studies
Published by: Finrar d.o.o Banja Luka
Keywords: environmental accounting; financial reporting; business report; listed companies; Serbia; Bosnia and Herzegovina;
Summary/Abstract: The increasing awareness of the importance of preserving the environment continuously leads to changes in the way of doing business, which is reflected in accounting, especially in terms of information provided to external users. Today, information on the impact of companies’ business on the environment has become mandatory in many countries, whether it is an integral part of the annual business report or a separate report. An analysis of the content of information for 78 companies, which are provided to external users through the Banja Luka, Sarajevo and Belgrade Stock Exchanges, showed that 48 percent of the sample companies in their annual business reports have no information about the environment. Of the 52 percent of companies that had at least some of this information, it was mostly related to the emphasis of management on environmental concerns, while the weakest results were achieved in terms of reporting on environmental risks. Information on investments in the environment was mostly narrative, and in terms of sectoral affiliation, companies from the electricity sector had the best results.

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