TFL Vsebine / Revija Poslovodno računovodstvo

Podjetje se sooča z velikim izzivom – ali se s svojim poslovanjem pridružiti prizadevanjem za trajnostni razvoj in naraščajočemu številu tistih, ki jim ni vseeno, v kakšnem svetu živimo in kakšnega bomo pustili svojim zanamcem. Podjetje, ki se je zanj že odločilo, pa z izzivom, na katera področja se predvsem osredotočiti, kako in s kakšno dinamiko. V obeh primerih mora poznati obstoječe in pričakovano stanje glede trajnostnih vplivov ter potrebne aktivnosti za odpravljanje vrzeli med njima. Pri analizi mu je lahko v pomoč za ta prispevek pripravljen nabor potrebnih korakov z aktivnostmi, kot si sledijo v posameznih razvojnih stopnjah. Z njo se lahko ugotovijo zrelostna stopnja podjetja pri doseganju trajnostnega razvoja in aktivnosti, ki jih bo treba izvajati, če želi napredovati na poti trajnosti.

The company is facing a great challenge: whether to join, in performing its business activities, the pursuit of sustainable development and the growing number of those who really do care about the world we live in and what kind of world we will leave to our descendants. The company that has already opted for sustainable development is also facing the challenge of which area to focus on, in what manner and with what dynamics. In both cases, the company needs to be acquainted with the existing and the expected state of sustainable impacts and the activities required to remove the gaps between them. In its analysis, it may be helpful to utilize a set of necessary steps with corresponding activities that follow one other in individual levels of sustainable development, which have been prepared specifically for this paper. The analysis may be used to determine the company's level of maturity in achieving sustainable development, and the activities that will need to be performed if the company wishes to make progress on its path towards sustainability.