Ivana Dropulić
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摘要

在当前复杂和动荡的环境中,企业面临着高度的不确定性,持续的业务改进是实现竞争优势的战略方法的一个组成部分。在这种背景下,企业社会责任(CSR)在取得竞争优势方面日益成为一个重要的特征。由于企业社会责任的使用越来越多地出现在企业运营中,本文的目的是分析Zbornik Ekonomskog fakulteta u Zagrebu, godina 18, br。1., 2020年。企业社会信息披露实践。也就是说,克罗地亚共和国、塞尔维亚共和国和波斯尼亚-黑塞哥维那的保险和再保险公司是否以及在多大程度上在其网站上报告企业社会责任活动。通过企业社会披露指数衡量,观察国家的企业社会责任报告情况相似,分别达到10.45 (HR)、9.3 (RS)和5.78 (BA),但企业社会责任披露实践仍有改进空间。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analiza prakse izvještavanja o društvenoj odgovornosti društava za osiguranje i reosiguranje
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.
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