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The evolution of sustainable development as a moderator of corporate governance practices – the case of Croatia
InterEULawEast : Journal for the international and european law, economics and market integrations, 11 (2024), 2; 49-75. https://doi.org/10.22598/iele.2024.11.2.3
Tomšić, Dina; Janković, Maja; Tišma, Sanja

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Tomšić, D., Janković, M. i Tišma, S. (2024). The evolution of sustainable development as a moderator of corporate governance practices – the case of Croatia. InterEULawEast : Journal for the international and european law, economics and market integrations, 11. (2), 49-75. doi: 10.22598/iele.2024.11.2.3

Tomšić, Dina, et al. "The evolution of sustainable development as a moderator of corporate governance practices – the case of Croatia." InterEULawEast : Journal for the international and european law, economics and market integrations, vol. 11, br. 2, 2024, str. 49-75. https://doi.org/10.22598/iele.2024.11.2.3

Tomšić, Dina, Maja Janković i Sanja Tišma. "The evolution of sustainable development as a moderator of corporate governance practices – the case of Croatia." InterEULawEast : Journal for the international and european law, economics and market integrations 11, br. 2 (2024): 49-75. https://doi.org/10.22598/iele.2024.11.2.3

Tomšić, D., Janković, M. i Tišma, S. (2024) 'The evolution of sustainable development as a moderator of corporate governance practices – the case of Croatia', InterEULawEast : Journal for the international and european law, economics and market integrations, 11(2), str. 49-75. doi: 10.22598/iele.2024.11.2.3

Tomšić D, Janković M, Tišma S. The evolution of sustainable development as a moderator of corporate governance practices – the case of Croatia. InterEULawEast : Journal for the international and european law, economics and market integrations [Internet]. 2024. [pristupljeno 03.04.2025.];11(2):49-75. doi: 10.22598/iele.2024.11.2.3

D. Tomšić, M. Janković i S. Tišma, "The evolution of sustainable development as a moderator of corporate governance practices – the case of Croatia", InterEULawEast : Journal for the international and european law, economics and market integrations, vol. 11, br. 2, str. 49-75, 2024. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:308:867424. [Citirano: 03.04.2025.]

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Podaci o radu
Naslov (engleski)The evolution of sustainable development as a moderator of corporate governance practices – the case of Croatia
AutorDina Tomšić
AutorMaja Janković
AutorSanja Tišma
Autorova ustanovaInstitut za razvoj i međunarodne odnose
(Odjel za resursnu ekonomiju, zaštitu okoliša i regionalni razvoj)
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
As the global business context changes over time, corporate governance practices evolve. Especially through sustainability reporting of organizations the progress and implementation of sustainable development goals linked to the EU, national, and sectoral achievements can be monitored. The purpose of this paper is to determine the level of implementation of sustainable development goals in Croatia and to link national progress with the improvement of corporate governance practices in the segment of corporate sustainability reporting. Using the word cloud method on a sample of 100 largest Croatian companies, the level of transparency in organizational sustainability reporting will be investigated, measured by the application of the provisions of the revised CSRD (Corporate Sustainability Reporting Directive) and the preparations for the challenges posed by the CSDDD (Corporate Sustainability Due Diligence Directive). The research results show that the evolution of sustainable development, measured by the level of national implementation of sustainable development goals, has influenced the evolution of corporate governance practices in Croatia by incorporating social and environmental goals into the creation of added value for organizations. By highlighting the changes in the communication on corporate governance practices, the paper contributes to understanding of the interconnection between sustainable development and corporate governance, and consequently, to the development of improved and more sustainable corporate governance practices in Croatia.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaInterEULawEast : Journal for the international and european law, economics and market integrations
Brojčani podacivol. 11, br. 2, str. 49-75
p-ISSN1849-3734
e-ISSN1849-4439
DOIhttps://doi.org/10.22598/iele.2024.11.2.3
URN:NBNurn:nbn:hr:308:867424
Datum objave publikacije2024
URL dokumentahttps://hrcak.srce.hr/clanak/472635
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2025-04-02 16:22:18