engleski

Creating sustainability competences through reporting in Croatia

This paper considers the ways in which companies in Croatia report on the impact of their activities on society and on the environment, suggesting that competences built through reporting contribute to strengthened strategic management approaches based on shared values, mission, and objectives. The importance of accountability for organizational performance to internal and external stakeholders is increasingly recognised as a key aspect of socially responsible business. The motives for, and impacts of, reporting vary according to context, and are under-researched, however. In the last two years, in Croatia, there has been a strengthening of the ‘ sustainability field’ , in terms of inter-relationships between business leaders, support institutions, academics, consultants, international actors, and local NGO activists. The impact of the field on businesses outside has been slower to develop with very few Croatian companies reporting on their environmental, social or sustainability performance and even fewer using the GRI reporting standard. This study examines the reporting practices of two Croatian companies, Coca-Cola Beverages, Hrvatska and Zagrebačka Banka in order to gain a deeper understanding of the motives for reporting and the impact of reporting in terms of the development and spread of sustainability competences. A reflexive comparative case study method is used since the researchers have substantial knowledge, and some direct involvement, in each case. The study shows how both companies have changed their structures and developed new narratives in the process of reporting. The relationship between the Croatian company and their international parent company differs in each case. The studies show a clear link between the development of a range of developmental imperatives within companies, sustainability competences, and reporting practices. The paper concludes that more work is needed, including surveys of managerial attitudes and practices among a range of reporters and non-reporters, in order to build on the case studies and develop testable hypotheses generalisable within Croatia.

social responsibility ; sustainability ; reporting ; Croatia

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