TFL Vsebine / Revija Poslovodno računovodstvo

Pod združbo obravnavam podjetje. Uresničevanje ciljev podjetja na način, ki ne ogroža možnosti prihodnjih rodov, je trajnostni razvoj podjetja, o katerem podjetja poročajo v svojem letnem poročilu. Le – to je pogosto omejeno na opis aktivnosti, ne da bi merili njihovo učinkovitost in vpliv na trajnostni razvoj. Takšno poročanje je pogojeno z njihovo vsebino. V pojasnilo se običajno navaja, da je merljivost aktivnosti strokovno vprašljiva, omejena in tako naprej.

Under the notion “the association” I discuss the enterprise. Sustainable development of the enterprise means the realization of its goals without threatening the possibilities of future generations. The enterprises inform about the sustainable development in annual reports. However this reports are often limited on description of activities without the measuring the efficiency and influence on the sustainable development. Such reports are based on their contents. The usual explanation is that the measuring of the activities is questionable, limited and so on.