Abstract | Certificirane B korporacije definiraju se kao kompanije koje zadovoljavaju najviše i rigorozne standarde a koji su vezani uz društvene i ekološke performanse, javnu transparentnost te pravnu odgovornost. Certificirane su od strane neprofitne organizacije - B Lab. Njih više od 4.000 danas se nalaze širom 74 zemlje i pronalaze načine kako svijet učiniti boljim mjestom. Certifikacijom kompanije postaju dijelom velike globalne zajednice, privlače i angažiraju nove talente i zaposlenike, povećavaju sebi kredibilitet i izgrađuju povjerenje kod potrošača i investitora, poboljšavaju svoje performanse te su dugoročno orijentirani prema zaštiti svoje misije. Pet je ključnih područja koje pokriva B procjena utjecaja (B Impact assessment), a to su upravljanje (korporativna odgovornost, transparentnost, metrike upravljanja), zaposlenici (metrike zaposlenika, naknade, osposobljavanja, suvlasništvo zaposlenika, radno okruženje), zajednica (otvaranje radnih mjesta, utjecaj na zajednicu, angažiranost i sudjelovanje zajednice, dobavljači, distributeri), okoliš (inputi, outputi, postrojenja, opskrbni lanac) i potrošači. Cilj je ovoga rada detaljno istražiti pokazatelje društvenog utjecaja unutar 5 temeljnih područja: upravljanje, zaposlenici, zajednica, okoliš i potrošači. Tema se obrađuje kroz teorijski i empirijski dio. U empirijskom dijelu analiziraju se i uspoređuju pokazatelji prema veličini poduzeća, a zaključuje se kako je proces dobivanja B certifikata sveobuhvatan te uključuje različite aspekte poslovanja koje kompanije moraju proći, a velike kompanije su te koje ispunjavaju najveći dio. |
Abstract (english) | Certified B corporations are defined as companies that meet the highest and most rigorous standards related to social and environmental performance, public transparency and legal accountability. They are certified by the non-profit organization - B Lab. More than 4,000 of them are now located across 74 countries and they are finding ways to make the world a better place. With this certification, companies are part of a large global community, they attract and hire new talent and employees, they are increasing credibility and trust with consumers and investors, they are improving their performance and they are long-term oriented towards protecting their mission. There is five key areas for fulfillment covered by the B Impact assessment: management (corporate responsibility, transparency, management metrics), employees (employee metrics, compensation, training, employee co-ownership, work environment), community (opening jobs, community impact, community engagement and participation, suppliers, distributors), environment (inputs, outputs, plants, supply chain) and consumers. The goal of this paper is to explore the indicators of social impact within 5 basic areas: governance, employees, community, environment and consumers. The topic is treated through the theoretical and empirical part. In the empirical part, indicators are analyzed and compared according to the size of the company. It is conclluded that the process of getting the B certificate is comprehensive and includes various aspects of the business that companies have to go through, and large companies are the ones that fulfill the largest part. |
Study programme | Title: Business Economics; Financial Management, Marketing Management, Management and Entrepreneurship,Tourism, Business Informatics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics, Informatics Management Course: Management and Entrepreneurship Study programme type: university Study level: graduate Academic / professional title: magistar/magistra poslovne ekonomije (magistar/magistra poslovne ekonomije) |