Vol. 10, No 3, 2013 pp. 231 - 244
UDC 665.6/.7:005.71]:651.78
SUSTAINABILITY REPORTING – THEORETICAL FRAMEWORK AND REPORTING PRACTICE IN THE SERBIAN OIL INDUSTRY
Dejan Spasić1, Maja Stojanović2
1University of Niš, Faculty of Economics, Niš, Serbia
2University of Niš, Faculty of Sciences, Niš, Serbia
The purpose of this paper is to analyze the achieved level of disclosure of information about economic, environmental and social aspects of business in the Serbian oil industry. Since sustainability reporting in the Republic of Serbia is still in its infancy, we focus the first part of the paper on the review of literature with the purpose of pointing to the need and importance of such reporting. Practice has shown that global companies from the oil sector generally opt for the GRI Guidelines and IPIECA Guidance, which is why the second part of the paper briefly points to their essence and to initiatives of other institutions and organizations. Comparative analysis of the sustainability reports of the Serbian oil company NIS a.d. and the world-famous oil company British Petroleum PLC has shown that reporting on environmental and social aspects of business in the Serbian company has been conducted for the last three years. Although progress has been made in the field of reporting, compared with the sustainability report of BP PLC, further improvements are necessary.
Key Words: sustainability, reporting, GRI, oil industry
IZVEŠTAVANJE O ODRŽIVOSTI POSLOVANJA – TEORIJSKI OKVIR I PRAKSA IZVEŠTAVANJA U NAFTNOJ INDUSTRIJI SRBIJE
Svrha ovog rada je da se analizira dostignuti nivo obelodanjivanja informacija o ekonomskim, ekološkim i društvenim aspektima poslovanja u srpskoj naftnoj industriji. Pošto je izveštavanje o održivosti poslovanja tek u začetku u Republici Srbiji, najpre smo kroz pregled literature ukazali na potrebu i značaj takvog izveštavanja. Budući da je praksa svetskih kompanija iz naftnog sektora pokazala najčešću primenu GRI smernica i IPIECA smernica, u drugom delu rada je ukratko ukazano na njihovu suštinu, kao i inicijative drugih institucija i organizacija. Komparativna analiza izveštaja o održivom razvoju srpske naftne kompanije NIS a.d. i svetski poznate naftne kompanije British Petrolem plc pokazala je da se o izveštavanje ekološkim i društvenim aspektima poslovanja u srpskoj kompaniji sprovodi tek tri poslednje godine. Iako je načinjen napredak u izveštavanju, upoređujući sa izveštajem o održivom razvoju BP plc, neophodna su dodatna poboljšanja.
Ključne reči: održivost poslovanja, izveštavanje, GRI, naftna industrija