IZAZOVI I PREPREKE ESG IZVEŠTAVANJA U REPUBLICI SRBIJI
CHALLENGES AND OBSTACLES OF ESG REPORTING IN THE REPUBLIC OF SERBIA

Author(s): Dejan Jovanović
Subject(s): National Economy, Business Economy / Management, Energy and Environmental Studies, Environmental interactions
Published by: Finrar d.o.o Banja Luka
Keywords: ESG reporting; ESG experts; challenges; obstacles; company; Republic of Serbia;
Summary/Abstract: The continuous increase in the number of companies publishing ESG reports worldwide, along with increasingly stringent global regulations, has led to a growing number of economic entities in the Republic of Serbia preparing and disclosing these reports. However, the flexibility of national regulations in the field of non-financial reporting and the absence of universally accepted standards, guidelines, and instructions result in numerous challenges and obstacles for entities that are required or willing to disclose non-financial information. Given this context, the aim of this paper is to identify the challenges and obstacles faced by economic entities in the Republic of Serbia concerning ESG reporting. The research will be conducted through surveys of individuals engaged in and experienced with ESG reporting (experts, consultants, directors, controllers, managers). The theoretical part of the paper employs methods of induction, deduction, and comparative analysis, while the practical part will involve statistical analysis of data collected through questionnaires using descriptive statistics. The research results are expected to highlight the main challenges and obstacles faced by ESG professionals in the Republic of Serbia, based on which recommendations for improving ESG reporting practices in Serbia can be identified.

• Details
• Contents