OCENA POKAZATELJA ODRŽIVOG RAZVOJA: PRISTUPI, IZAZOVI I MOGUĆNOSTI

Rapidly changing and complex business environment requires from enterprises to cautiously develop their business strategies in order to achieve and maintain competitive advantage over the long term. With the awareness of importance of environmental consequences and sustainability, market value is no longer determined by single financial performance indicators. The sustainability framework which encompasses economic, environmental and social performances has rather received an international attention of both corporate and financial sector. Even though it is generally accepted that the adoption of sustainability ratios is a most adequate and effective way for sustainability performances’ assessment, both the creation/selection of sustainability ratios and their implementation and analysis have been still examined at national and corporate levels. Most companies have adopted the internationally recognized performance evaluation systems (such as Global Reporting Initiative or United Nations Global Compact). Still, there is increasing number of companies that apply self-developed sustainable performance evaluation methodologies. The main purpose of this paper is to investigate the development and application of the performance indicators of sustainable management with the aim to offer suggestions for selection of sustainability ratios which application should increase the effectiveness of controlling and decision-making process and would lead to long term competitive advantage.Dinamično i kompleksno poslovno okruženje zahteva od preduzeća da pažljivo razvijaju svoje poslovne strategije kako bi ostvarila i održala konkurentsku prednost u dugoročnom periodu. Razvijanje svesti o značaju očuvanja životne sredine i održivog razvoja ima za posledicu da tržišnu vrednost preduzeća više ne određuju pojedinačni pokazatelji finansijskog učinka. Okvir održivog razvoja, koji obuhvata ekonomske, ekološke i društvene performanse, je duži period predmet međunarodne pažnje, kako realnog, tako i finansijskog sektora. Iako je opšte prihvaćeno da je usvajanje indikatora održivog razvoja najadekvatniji i najefikasniji način procene performansi održivog razvoja, kreiranje/selekcija ovih pokazatelja i njihova primena i analiza su i dalje predmet detaljnih analiza, kako na nacionalnom, tako i na korporativnom nivou. Većina kompanija usvojila je međunarodno priznatu metodlogiju i metriku evaluacije performansi (na primer Global Reporting Initiative ili Global Compact of United Nations). Međutim, sve je veći broj kompanija koje primjenjuju samostalno razvijenu metodologiju ocenjivanja performansi održivog razvoja. Osnovni cilj rada je istraživanje procesa kreiranja, selekcije i primene indikatora održivog razvoja s ciljem da se daju predlozi za odabir pokazatelja održivosti čija bi primena bila u funkciji povećanja efikasnosti kontrolinga i procesa  donošenja odluka i rezultirala dugoročnoj konkurentskoj prednosti