Narava kot deležnik: vključitev narave v prakse korporativnega upravljanja za izpolnjevanje direktive EU o poročanju o trajnostnem razvoju podjetij
DOI:
https://doi.org/10.32015/JIBM.2024.16.2.5Ključne besede:
korporativno upravljanje, trajnost, CSRD, družbena odgovornost, naravaPovzetek
Prispevek predstavlja eno prvih pregledov modelov korporativnega upravljanja, ki vključujejo naravo, in prikazuje njihovo izvajanje v vsakodnevni praksi desetih identificiranih podjetij. Dva ključna dejavnika pri oblikovanju upravljanja, ki vključuje naravo, sta vse bolj nujne okoljske spremembe in porast mehanizmov poročanja o družbeni odgovornosti podjetij ter zakonodaje, zlasti Direktive EU o poročanju o trajnosti podjetij (CSRD). Raziskava temelji na kvalitativni analizi intervjujev s predstavniki podjetij, ki so naravi dodelili vlogo pri upravljanju. Ti intervjuji so bili dopolnjeni s pravno raziskavo v več evropskih jurisdikcijah (Nizozemska, Belgija in Združeno kraljestvo), da bi ugotovili dodatne pravne možnosti za vključitev narave v korporativno upravljanje. Na podlagi ugotovitev je bil razvit okvir inovativnih modelov upravljanja, ki vključujejo naravo, in je predstavljen v tem prispevku. Ta okvir vključuje štiri modele: narava kot navdih, narava kot svetovalec, narava kot direktor in narava kot delničar. Modeli zagotavljajo bistven kontekst za razumevanje spreminjajoče se pokrajine korporativnega upravljanja ter ponujajo uporabna orodja za akademike, pravne in finančne svetovalce ter podjetja, ki jih zanima razumevanje novih modelov korporativnega upravljanja, ki vključujejo naravo.
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