| Abstract [eng] |
Pressure from stakeholders, media, and non-governmental organizations leads to the need for companies to disclose social responsibility information. Significant attention is given to companies that have a substantial impact on the changing environment and directly or indirectly contribute to social, environmental, and economic challenges. The companies of energy industry plays crucial part in business and society, and strongly contributes to the changing environment. Therefore, mandatory disclosure of CSR should be required for these companies. In their efforts to enhance accountability in this area, companies face a disclosure problem - there is a lack of systematic guidelines for presenting information. In order to achieve strategic objectives, the EU adopted Directive 2014/95/EU in 2014, which was the first directive in the world to legalize mandatory non-financial information disclosure. The directive specifies the minimum legal requirements regarding the scope of disclosed information. However, it is noted that the directive lacks systematic guidelines for disclosing CSR information, thus allowing companies to provide information that they consider relevant to stakeholders or beneficial to the company. The lack of a conceptual model, the possibility of using various methodologies, and the lack of assurance of information reliability can result in different objects, objectives, and usage of non-financial information disclosure. |
