Утицај карактеристика корпорација на извештавње о друштвеној одговорности у Србији

  • Ivana Markovic Akademija strukovnih studija Zapadna Srbija
  • Marina Janković Perić Akademija strukovinih studija Zapadna Srbija, odsek Valjevo
  • Biljana Rabasović Akademija strukovinih studija Zapadna Srbija, odsek Valjevo
Ključne reči: Извештавање о ДОП-у, обелодањивање ДОП-а, власничка структура, величина, старост

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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2024/05/20
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