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- Title
IZAZOVI PROVJERE ESG INFORMACIJA U IZVJEŠTAJU O POSLOVANJU PRIVREDNIH DRUŠTAVA.
- Authors
ISAKOVIĆ - KAPLAN, ŠEVALA; DEMIROVIĆ, LEJLA
- Abstract
Businesses entities around the world prepare and present business reports, with the aim of satisfying the information needs of a wide range of users for financial and non-financial information about the activities of companies. Although the presented business reports may look similar, the differences caused by the application of different frameworks for non-financial reporting reduce the comprehensibility, comparability and verifiability of the presented information, which consequently affects the quality of the business decisions made based on them, as well as the efficiency of the allocation of limited company resources. The European Parliament has recognized the importance of publishing ESG information in the business report of entities, considering it crucial for the managing of individual companies as well as the overall economy, thus ensuring the parallel fulfillment of the goals of profitability, social justice and environmental protection, in the long term. At the same time, the use of highquality ESG reporting standards encourages the transparency and quality of non- financial reporting of business entities, facilitating the business decision-making process for their users. The dynamics of Bosnia and Herzegovina in harmonizing the relevant framework of ESG reporting with the regulation of non-financial reporting of the European Union and what challenges await business entities in Bosnia and Herzegovina, as well as all members of the accounting profession, with a special emphasis on the challenges of auditor engagement in the process of verifying ESG information, is the primary the subject of this paper's research.
- Publication
Zbornik Radova: Univerzitet 'Džemal Bijedić' u Mostaru, Ekonomski Fakultet, 2023, Vol 21, Issue 33, p39
- ISSN
0352-258X
- Publication type
Article