engleski

Croatia

In the current decade estimated 90% of the participating companies belonged to one of the sustainability business associations ; 84% considered sustainability in making business decisions ; and 72% published sustainability reports (45% within the annual reports and 28% in separate reports). The number of Croatian companies publishing non-financial reports grew to 98 companies in 2010, but fell to 71 in 2011, along with a decline in the economy. The top 25% of companies in the Index integrate sustainability into their organisation structure, business strategies and management systems. Analysis shows a statistically significant relationship between the overall scores in the Index and the extent of sustainability reporting, certified management systems and governance structures, e.g. a sustainability unit or committee. Despite a declared intention by the Ministry of Economy to create a Sustainability Strategy, there are no explicit policies aimed at encouraging the sustainability, nor specific sustainability requirements for state owned companies, with the exception of the Anticorruption Policy. At a more detailed level, there are different standards in the areas of environment protection and the protection of human and workers’ rights. As a member of EU, Croatia has had to align with the EU Sustainability Strategy since October 2011 and the recent Directive on the non-financial reporting, which forms part of the Accounting Directive (2013/34/EU). The Directive mandates annual reporting in the areas of environment, social and work issues, human rights and the fight against bribery and corruption.

sustainable enterprise, sustainable development, corruption

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