Утицај карактеристика корпорација на извештавње о друштвеној одговорности у Србији
Sažetak
Тренд који све више даје на значају очувању животне средине, етичком понашању према свим релевантним стејкхолдерима, и укључености у друштвену заједницу, под лупу јавности ставља пословне праксе великих компанија и последице које пословање има по друштво у целини. Из тог разлога извештавање о друштвено одговорном пословању константно добија на значају и привлачи пажњу стручне и академске јавности. Циљ рада је да се испита утицај карактерстика корпорација (структуре власништва, старости и величине) на извештавање о друштвено одговорном пословању на узорку корпорација чије су акције листиране на Београдској берзи на регулисаном делу тржишта у периоду од 2017. до 2021. године. Панел регресиона анлиза је коришћена за тестирање хипотеза. Резултати истаживања указују да концентрација власништва и старост корпорација имају статистички значајан негативан утицај, док величина корпорације има статистички значајан позитиван утицај на извештавање о друштвеној одговорности корпорација у Републици Србији.
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