Iskanje po repozitoriju

A+ | A- | | SLO | ENG

Opis: The development of a circular economy is an important task for socially responsible politicians, scientists and businesses. Despite growing interest in this concept over the past decade, the implementation of circular business models remains limited. One of the key barriers is the insufficient utilization of accounting and reporting capabilities, which are practical tools for transitioning to a circular economy. These tools support informed managerial decision-making in building and maintaining circular business models and processes. To explore the scientific interest in accounting and reporting as a means of supporting the transition to and development of a circular economy, a bibliometric analysis was conducted. This analysis utilized data from the Scopus database (845 documents from 2004 to 2024) and was further processed using VOSviewer to construct maps based on bibliographic data. The data allowed for the identification of authors and their collaboration clusters, dominant publications and regions in the research field, as well as important directions for further studies. The clustering of the conceptual landscape under study revealed seven keyword-based clusters and their interconnections, highlighting research priorities. It was established that, despite significant progress in the theoretical development of the circular economy from an interdisciplinary perspective, organizational and economic tools—particularly accounting and reporting—remain underexplored. The findings indicate the significant potential of accounting and reporting, which must be considered in the training of socially responsible accountants, financiers, and managers. The study emphasizes the need for further adaptation of accounting and reporting to meet the requirements of the circular economy, thereby contributing to achieving the Sustainable Development Goals.
Ključne besede: circular economy, accounting, reporting, sustainability reports, sustainable development, social responsibility, bibliometric analysis
Objavljeno v RUNG: 14.05.2025; Ogledov: 506; Prenosov: 5
Celotno besedilo (891,06 KB)
Gradivo ima več datotek! Več...

Opis: The master thesis aims to find the optimal model for a new energy company that considers regional potential, supports sustainable development, and fits the circular economy concept in a region. The idea of sustainable development is crucial today when we have more city areas and less countryside around the globe. Increased global population, industrial trends and modern living style are some of the reasons why the burden on our environment is more significant than ever in the history of humanity. The idea is to launch the new company in the Croatian region Osijek-Baranja, which is less developed and not attractive to tourists. A newly established company will produce electric energy from renewable energy sources. The multi-criterion decision support methods were used to determine the optimal energy source between wind, biogas and sun. Results show that the biogas has the most significant sustainable potential in chosen boundary conditions. The cash flows and other economic indicators are shown for a farm of 500 milking cows in the chosen region as a source of biogas. The risk assessments method estimated the boundaries of the company success and adaptability to possible changes. One of the critical aspects of the project is the company's organizational structure, where a vertical hierarchy with a flexible and fluid, circular organization model with network culture was proposed. Clear communication about the project will help establish trust with the local community. Based on the biogas plant, the proposed company reduces biodegradable waste in the green energy production process. It is shown quantitatively that besides being economically sustainable, it also suits the region's potential, supports energy self-supply, and involves local people - it aims to the long-term sustainable growth of the region, rather than short-term capital growth.
Ključne besede: Circular economy, sustainable development, regional potential, renewable energy sources, company structure, communication
Objavljeno v RUNG: 18.02.2022; Ogledov: 4986; Prenosov: 79
Celotno besedilo (2,75 MB)