TFL Vsebine / Revija SIR*IUS

Nanašajoč se na Direktivo glede poročanja podjetij o trajnostnosti (CSRD) in Evropske standarde poročanja o trajnostnosti (ESRS) raziskava preučuje vpliv štirih ovir za trajnostno poročanje na odnos podjetij do tega poročanja. Preučevane ovire v konceptualnem modelu so pomanjkanje virov (finančnih, človeških in tehnoloških), nezadostna usposobljenost zaposlenih, stroški poročanja ter nejasnost smernic in standardov. Podatki za raziskavo so bili zbrani z anketo med slovenskimi podjetji. Ugotovitve multiple regresijske analize kažejo, da na odnos negativno vplivajo stroški trajnostnega poročanja in pomanjkanje jasnih smernic. Presenetljivo in v nasprotju s hipotezo ima pomanjkljiva usposobljenost zaposlenih pozitiven vpliv na odnos do trajnostnega poročanja. Nobenega vpliva na odnos nismo zaznali pri pomanjkanju virov. Ugotovitve raziskave pripomorejo k boljšemu razumevanju izzivov pri uvajanju poročanja o trajnostnosti.

In the context of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), this study examines the impact of four barriers to sustainability reporting on companies’ approach to sustainability reporting. The barriers included in the conceptual model are lack of resources (financial, human, and technological), lack of employee expertise, reporting costs, and ambiguity of guidelines and standards. The data were collected through a survey of Slovenian firms. The results of multiple regression analysis indicate that reporting costs and the lack of clear guidelines have a negative impact on companies’ approach towards sustainability reporting. Surprisingly, and contrary to the hypothesis, lack of employee expertise has a positive effect on the approach to sustainability reporting. Lack of resources does not have a significant effect. The findings contribute to a better understanding of the challenges associated with the implementation of sustainability reporting.