TFL Vsebine / Revija Poslovodno računovodstvo

Trajnostni razvoj in družbena odgovornost sta v zadnjem času vse pogostejša tema razprav v računovodski stroki. Računovodje smo pred izzivi, kako meriti rezultate trajnostnega razvoja in družbene odgovornosti. Postavlja se vprašanje o primernosti obstoječih računovodskih standardov ali kakih drugih orodij kot podlage merjenja kakovosti politik trajnostnega razvoja in družbene odgovornosti v gospodarskih družbah. Po potrebi bo rezultata raziskave tudi predlog orodij, ki zagotavljajo to merjenje.

Sustainable development and corporate social responsibility have become increasingly common topics of discussion in the accounting profession. Accountants are faced with the challenge of measuring the results of sustainable development and social responsibility. The question arises as to the suitability of existing accounting standards or other tools as a basis for measuring the quality of sustainable development policies and corporate social responsibility in economic companies. We propose a study to answer some of the questions related to measuring the quality of sustainable development policies and corporate social responsibility in economic companies. If necessary, the results of the study will also include a proposal for tools that ensure this measurement.