Aleksandra Sekulić
10.55836/PiP_26302A
SAŽETAK /
Shvatanje pojma cilja poslovanja opredeljuje da li je neki sistem spreman za sprovođenje koncepta održivog poslovanja, te time i održivog korporativnog izveštavanja. Stoga će polazna osnova u istraživanju biti analiza različitih teorija o cilju poslovanja. U skladu sa tim, u radu će se napraviti podela na evropski, američki i britanski model održivog korporativnog izveštavanja, te će se u centralnom delu rada ovi modeli posebno analizirati. Osnovni cilj istraživanja jeste da se kroz analizu različitih modela održivog izveštavanja, iznađe odgovor na pitanje koji je stepen uticaja teorijskog opredeljenja u pogledu shvatanja cilja poslovanja na pravila o izveštavanju.
ČLANAK JE RASPOLOŽIV NA /
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