Designing sustainability reporting in a selected company based on the GRI 300 environmental standard

Accounting & Finance

Študent: Simona Šinkovec

Simona Šinkovec is a graduate of the Economics - Accounting module study programme at Academia, College of Short-Cycle Higher Education. She successfully defended her thesis paper in August 2022.


Diploma paper Simona Šinkovec

Ecosocialism is the new sustainable perspective, which encourages particular systemic changes, which put people and planet first. It directs towards policies, based on the nonfinancial criteria, like social needs, wellbeing of every individual and ecological balance.

It establishes structural changes in economy, which would establish social and ecological prosperity by democratic environmental planning.

Sustainable reporting is in accordance with the actual European legislation obligatory for large companies with over 500 employees, which have to disclosure adequate and useful information in its annual or separated report, necessary for understanding progress, prosperity, position and impact of their activities.

Adequate disclosure of the nonfinancial information is fundamental for sustainable financing. The new European Directive for corporate reporting is in preparation and will be accepted until the end of 2022.

Sustainable (environmental and green) accounting for sustainable reporting is a contemporary field of accounting, which has not yet been fully established in companies’ practice in Slovenia. What is important for a good management is a good knowledge of accounting and larger view on the issues concerning company’s progress.

Sustainable accounting includes three fundamental fields of reporting, economic, social and environmental. The condition for establishing sustainable reporting is redirecting a company to a sustainable development.

Sustainable development means integration of the economic, environmental and social effectiveness of the company. Implementing sustainable reporting inside a company means initiation of the changes to the new (green) workplaces.

GRI (ang. Global Reporting Initiative) is a global iniciative for sustainable reporting and independent international organisation based in Amsterdam, the Netherlands. It has set the international GRI Standards for sustainable reporting.

Their fundamental purpose is to provide transparency, how organisations contribute to sustainable development. In this assignment we have focused on the preparation of the sustainable report for the selected company with the emphasis on the environmental reporting in accordance with Standard GRI 300.

We have determined Material topics and the proposition of sustainable report for the selected company.

Diploma paper Simona Šinkovec


Diploma paper Simona Šinkovec

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