Izveštavanje o održivosti - problem usklađivanja metrike na globalnom, nacionalnom i korporativnom nivou

Abstract

The adoption of the Sustainable Development Goals (SDGs) marks the most significant qualitative step forward in the pursuit of sustainable development, surpassing all previous efforts in that direction. They comprehensively address humanity's most pressing global challenges. Anchored in the principle of equity, the SDGs cover, in a balanced manner, diverse issues faced by both developed and less developed nations, with the overarching ambition to fulfil the goal of "leaving no one behind" by 2030. Therefore, within the SDG framework, in addition to addressing issues related to poverty, hunger, inequality, and child abuse, the challenges faced by developed countries such as the uncontrolled consumption of natural resources, environmental pollution, including negative spillover effects on other, mostly less developed countries, are also considered. It is even more important that behind the sustainable development goals lies a strong commitment to their successful implementation. The complexity of this process is determined by the global character and diversity of the goals as well as the intertwined responsibilities of institutions at the global and regional levels, governments of individual countries, companies, and the wider public. Loose institutional mechanisms at higher levels only amplify the challenges. In this paper, the focus is on measuring and reporting not only the activities related to sustainable development but also the progress made in that process. The imperative for reporting arises from the requirements of managing the SDGs at the global, regional, and national levels, as well as the need to transfer significant responsibility to companies that play a pivotal role in their implementation. Different responsibilities in this process require tailored metrics, which are challenging to be established institutionally due to the variety of goals and issues. A particular problem lies in the lack of clear understanding of the relationships between global, national, and corporate reporting needs, making it challenging to find universally applicable solutions. The presence of multiple conceptual frameworks in the field of corporate sustainability reporting highlights the significant complexities inherent in this area. Bearing the aforementioned in mind, although the primary focus is on sustainability measurement and reporting, equal efforts are devoted to clarifying the connections between global, national, and corporate reporting, as their understanding is a key prerequisite for establishing a high-quality and coherent sustainability reporting system.