SADRŽAJ 1 UVOD ............................................................................................................................................... 1 1.1 Problem istraživanja ................................................................................................................ 1 1.2 Predmet istraživanja ................................................................................................................ 3 1.3 Ciljevi istraživanja .................................................................................................................... 3 1.4 Istraživačke hipoteze ................................................................................................................ 4 1.5 Metode istraživanja ................................................................................................................. 5 1.6 Doprinos istraživanja ............................................................................................................... 5 1.7 Struktura rada .......................................................................................................................... 6 2 EKOLOŠKI, SOCIJALNI I UPRAVLJAČKI FAKTORI ................................................................................ 7 2.1 Definiranje ESG koncepta ........................................................................................................ 7 2.2 Povijesni razvoj koncepta ESG ............................................................................................... 10 2.2.1 Načela odgovornog ulaganja ......................................................................................... 10 2.2.2 Ciljevi održivog razvoja .................................................................................................. 11 2.2.3 Pariški sporazum ............................................................................................................ 13 2.2.4 Europski zeleni dogovor ................................................................................................. 13 2.2.5 Akcijski plan EU .............................................................................................................. 14 2.3 Manipulativni zeleni marketing ............................................................................................. 15 2.4 Teorijski koncepti ESG izvještavanja ...................................................................................... 16 3 KORPORATIVNO IZVJEŠTAVANJE .................................................................................................... 19 3.1 Definiranje korporativnog izvještavanja ................................................................................ 19 3.2 Nefinancijsko izvještavanje .................................................................................................... 21 3.2.1 Zakonodavni okvir u Europskoj Uniji ............................................................................. 23 3.2.2 Nove obveze nefinancijskog izvještavanja ..................................................................... 26 3.2.3 Zakonodavni okvir u Hrvatskoj....................................................................................... 35 3.2.4 Okviri nefinancijskog izvještavanja ................................................................................ 39 4 KARAKTERISTIKE PODUZEĆA I IZVJEŠTAVANJE O KONCEPTIMA ESG U REPUBLICI HRVATSKOJ ..... 42 4.1 Utvrđivanje i prikaz uzorka istraživanja ................................................................................. 42 4.2 Definiranje i deskriptivna analiza varijabli ............................................................................. 43 4.3 Testiranje hipoteza i evaluacija rezultata ............................................................................... 49 5 ZAKLJUČAK ..................................................................................................................................... 58 LITERATURA ........................................................................................................................................... 60 SAŽETAK ................................................................................................................................................. 71 SUMMARY ............................................................................................................................................. 71 POPIS TABLICA ....................................................................................................................................... 72 POPIS GRAFIČKIH PRIKAZA .................................................................................................................... 73