Page 56 - Rižnar, Igor, and Klemen Kavčič (ed.). 2017. Connecting Higher Education Institutions with Small and Medium-Sized Enterprises. Koper: University of Primorska Press
P. 56
Danila Djokić
One of the latest eu activities in the csr field is the Directive on the
disclosure of non-financial and diversity information by certain large
companies and groups, which was adopted by the European Parliament
on April 2014 (European Parliament and the Council 2014).
The companies concerned will need to disclose information on poli-
cies, risks and outcomes regarding environmental matters, social and
employee-related aspects, respect for human rights, anti-corruption
and bribery issues, and diversity in their board of directors.
Corporate Social Responsibility in the Practice
of the Reporting of Public Companies
The csr Directive leaves significant flexibility for companies to disclose
relevant information in the way that they consider most useful, or in
a separate report. Companies may use international, European or na-
tional guidelines that they consider appropriate.
The new rules will only apply to some large companies with more than
500 employees. In particular, large public-interest entities with more
than 500 employees will be required to disclose certain non-financial in-
formation in their management report. This includes listed companies
as well as some unlisted companies, such as banks, insurance compa-
nies, and other companies that are thus designated by Member States
because of their activities, size or number of employees. The scope in-
cludes approx. 6,000 large companies and groups across the eu.
The Disclosure of the Corporate Social Responsibility
of Public Companies in rs
The s e e cg a n Research (Djokić et al. 2014) has been realised in the
Republic of Slovenia (rs) on the basis of the seecg a n index. This re-
search provided some results concerning the public disclosure of corpo-
rate information, as well as information concerning csr in practice.
The seecg an Index of Corporate Governance (hereinafter the seec-
g a n Index) was created and presented in 2014 as a result of the joint
efforts of members of the South East Europe Corporate Governance
Academic Network. The seecg a n Index is designed and adapted with
regard to the situation and the specificities of the business environment
in selected countries of South-Eastern Europe (Croatia, Bosnia and
Herzegovina, Serbia, Montenegro, Slovenia and Macedonia) (Tipurić,
Dvorski, and Delić 2014).
The seven segments of the Index are as follows:
54
One of the latest eu activities in the csr field is the Directive on the
disclosure of non-financial and diversity information by certain large
companies and groups, which was adopted by the European Parliament
on April 2014 (European Parliament and the Council 2014).
The companies concerned will need to disclose information on poli-
cies, risks and outcomes regarding environmental matters, social and
employee-related aspects, respect for human rights, anti-corruption
and bribery issues, and diversity in their board of directors.
Corporate Social Responsibility in the Practice
of the Reporting of Public Companies
The csr Directive leaves significant flexibility for companies to disclose
relevant information in the way that they consider most useful, or in
a separate report. Companies may use international, European or na-
tional guidelines that they consider appropriate.
The new rules will only apply to some large companies with more than
500 employees. In particular, large public-interest entities with more
than 500 employees will be required to disclose certain non-financial in-
formation in their management report. This includes listed companies
as well as some unlisted companies, such as banks, insurance compa-
nies, and other companies that are thus designated by Member States
because of their activities, size or number of employees. The scope in-
cludes approx. 6,000 large companies and groups across the eu.
The Disclosure of the Corporate Social Responsibility
of Public Companies in rs
The s e e cg a n Research (Djokić et al. 2014) has been realised in the
Republic of Slovenia (rs) on the basis of the seecg a n index. This re-
search provided some results concerning the public disclosure of corpo-
rate information, as well as information concerning csr in practice.
The seecg an Index of Corporate Governance (hereinafter the seec-
g a n Index) was created and presented in 2014 as a result of the joint
efforts of members of the South East Europe Corporate Governance
Academic Network. The seecg a n Index is designed and adapted with
regard to the situation and the specificities of the business environment
in selected countries of South-Eastern Europe (Croatia, Bosnia and
Herzegovina, Serbia, Montenegro, Slovenia and Macedonia) (Tipurić,
Dvorski, and Delić 2014).
The seven segments of the Index are as follows:
54
