Page 163 - Fink Babič, Sonja, Borut Kodrič, Roberto Biloslavo. 2018. Indeks okoljske uspešnosti in okoljsko poročanje podjetij predelovalne dejavnosti v Republiki Sloveniji. Koper: Založba Univerze na Primorskem.
P. 163
Summary 163
sought in the lack of their interest in accessing their own environmental
problems, in preparing a comprehensive environmental protection analy-
ses, and in informing the interested public through their annual reports.
Companies are not interested in the last one, despite the fact that they
have all the available data on emissions into water, air and waste dispos-
al, as this data must be provided to the Environmental Protection Agen-
cy of the Republic of Slovenia annually. Our conclusions indicate the
need to complement voluntary environmental reporting with compulso-
ry requirements for such reporting – requirements comparable with the
compulsory systems of financial reporting. Based upon this, companies
would be required to become more environmentally responsible.
The conclusion approves the adoption of the Directive issued by Eu-
ropean Parliament in 2014 concerning the disclosure of non-financial in-
formation and information on the diversity of certain large companies and
groups. It means a step forward to increase non-financial disclosure by
some companies. However, the quality of those reports remains question-
able, since guidelines on the methodology for reporting non-financial in-
formation are not binding, which calls into question the quality of re-
ports and their comparability.
sought in the lack of their interest in accessing their own environmental
problems, in preparing a comprehensive environmental protection analy-
ses, and in informing the interested public through their annual reports.
Companies are not interested in the last one, despite the fact that they
have all the available data on emissions into water, air and waste dispos-
al, as this data must be provided to the Environmental Protection Agen-
cy of the Republic of Slovenia annually. Our conclusions indicate the
need to complement voluntary environmental reporting with compulso-
ry requirements for such reporting – requirements comparable with the
compulsory systems of financial reporting. Based upon this, companies
would be required to become more environmentally responsible.
The conclusion approves the adoption of the Directive issued by Eu-
ropean Parliament in 2014 concerning the disclosure of non-financial in-
formation and information on the diversity of certain large companies and
groups. It means a step forward to increase non-financial disclosure by
some companies. However, the quality of those reports remains question-
able, since guidelines on the methodology for reporting non-financial in-
formation are not binding, which calls into question the quality of re-
ports and their comparability.
