| Abstract | Koncept društveno odgovornog poslovanja definirali su mnogi teoretičari te relevantne institucije. Koncept je kroz povijest evoluirao. U suvremenom trenutku društveno odgovornim poduzećem smatra se poduzeće koje dobrovoljno i iznad zakonskih okvira pridonosi društvenom razvoju, zaštiti okoliša, poštivanju ljudskih prava i transparentnom upravljanju, promovirajući interese različitih dionika. Društveno odgovorno poslovanje postalo je standardnom praksom u razvijenom svijetu zato što se pokazalo da svi dionici imaju koristi od primjene ovog koncepta. Nijedna kritika koncepta društvene odgovornosti poslovanja nije usmjerena na sam koncept, već na lošu primjenu ili zlouporabe. Kako bi društvena odgovornost poduzeća postala redoviti način poslovanja, potreban je angažman obrazovnih institucija, medija, nevladinih udruga, a napose vlada. U radu je izložena teorija društveno odgovornog poslovanja: termini, definicije, evolucija koncepta, područja, dimenzije te kritike koncepta. Kronološki je prikazan razvoj društveno odgovornog poslovanja u Europskoj uniji i Republici Hrvatskoj. Predstavljene su europske institucije koje promiču društvenu odgovornost poduzeća te ključni dionici, mjere i mehanizmi za poticanje društvene odgovornosti hrvatskih poduzeća. Ukratko su izložene odredbe novog Zakona o računovodstvu, kojim će se povećati transparentnost velikih te konkurentnost malih i srednjih poduzetnika u Republici Hrvatskoj. U skladu s odredbama Zakona, veliki poduzetnici, uz financijske izvještaje, trebaju objavljivati i izvještaje koji sadrže nefinancijske informacije u skladu s Direktivom 2014/95/EU (okolišna, socijalna i kadrovska te pitanja u vezi s poštivanjem ljudskih prava, borbom protiv korupcije i podmićivanja). Uvidom u informacije prezentirane na korporativnim stranicama triju poduzeća, oprimjerena je dobra praksa društveno odgovornog poslovanja u Republici Hrvatskoj. Poslovanje koje vodi računa o društvenoj zajednici, pojedincu i okolišu zasigurno može biti smjer prema rješavanju ili ublažavanju brojnih problema suvremenog svijeta. |
| Abstract (english) | The concept of socially responsible business has been defined by many theorists and relevant institutions. The concept has evolved throughout history. At a modern time, a socially responsible company is considered to be a volunteer and above-law company that contributes to social development, environmental protection, respect for human rights and transparent management, promoting the interests of various stakeholders. Socially responsible business has become a standard practice in a developed world because it has proven that all stakeholders have benefit from the application of this concept. No criticism of the concept of corporate social responsibility is focused on the concept itself, but on misapplication or misuse. In order for corporate social responsibility to become a regular mode of business, the involvement of educational institutions, media, non-governmental organizations, and especially the government is needed. The paper deals with the theory of socially responsible business: terms, definitions, evolution of the concept, area, dimension and concept critique. The development of socially responsible business in the European Union and the Republic of Croatia is presented chronologically. The European institutions promoting corporate social responsibility and key stakeholders, measures and mechanisms to promote corporate social responsibility have been presented. Briefly, the provisions of the new Accounting Act, which will increase the transparency of the large and the competitiveness of small and medium-sized enterprises in the Republic of Croatia, are briefly outlined. In accordance with the provisions of the Act, large entrepreneurs, along with the financial statements, should also publish reports containing non-financial information in accordance with Directive 2014/95 / EU (environmental, social and human rights, anti-corruption and bribery issues). By looking at the information presented on the corporate pages of the three companies, good practice of socially responsible business in the Republic of Croatia is presented. Business that takes care of the social community, the individual, and the environment can surely be a way of solving or alleviating many problems of the contemporary world. |
