ИНТЕРНИ АСПЕКТИ ИЗВЕШТАВАЊА О ОДРЖИВОМ РАЗВОЈУ - КАКО УНАПРЕДИТИ ПРАКСУ ИЗВЕШТАВАЊА?
INTERNAL ASPECTS OF SUSTAINABILITY REPORTING - HOW TO IMPROVE REPORTING PRACTICE?

Author(s): Mirjana Todorović
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Savez računovođa i revizora Republike Srpske
Keywords: corporate social responsibility (Corporate Social Responsibility- CSR); sustainable development; corporate sustainability; corporate reporting; sustainability reporting (SR); internal aspects;
Summary/Abstract: Sustainability Report (SR) is a report by which the company provides internal and external stakeholders with quantitative and qualitative information regarding the economic, environmental and social aspects and effects of its business. Since the SR practice has not taken off to the extent that was expected and that existing literature mainly deals with external perspectives of reporting (users, motives, benefits, etc.), the main aim set by paper is to present and analyze the internal aspects of SR. The paper attempts to provide answers to the questions of the position of internal stakeholders in relation to SR, which internal factors determine SR, what are the internal motives and what are the internal benefits of SR. It can be expected that a better -understanding and knowledge of the internal aspects of SR will allow the improvement of reporting practices.

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