Analiza prakse izvještavanja o društvenoj odgovornosti društava za osiguranje i reosiguranje

Abstract

In the currently complex and turbulent environment, companies are faced with a high degree of uncertainty in business and continuous business improvement is an integral part of the strategic approach towards the achievement of competitive advantage. In this context, the Corporate Social Responsibility (CSR) is emerging as an increasingly important feature in the achievement of a competitive advantage. Since the use of CSR is increasingly present in business operations, the objective of this paper is to analyse 28 Zbornik Ekonomskog fakulteta u Zagrebu, godina 18, br. 1., 2020. the corporate social disclosure practice. That is, whether, and to what extent, insurance and reinsurance companies in the Republic of Croatia, the Republic of Serbia and Bosnia and Herzegovina report on CSR activities on their websites. The CSR reporting is similar in the observed countries, as measured by the Corporate Social Disclosure Index, which reaches 10.45 (HR), 9.3 (RS) and 5.78 (BA), however, there is still room for improvement in CSR disclosure practice.