TFL Vsebine / Revija Poslovodno računovodstvo

Družbeno odgovorna organizacija je dolgoročno ekonomsko uspešna, a ne na škodo drugih, zaposlenih, partnerjev, širšega družbenega in naravnega okolja. Za odločanje na poti trajnostnega razvoja potrebuje kakovostne informacije za odločanje, ki vključujejo vse tri razsežnosti njenega poslovanja, ob ekonomski tudi okolijsko in socialno. Nabor potrebnih podatkov in informacij je tako bistveno širši od standardnega, ki so ga doslej obvladovali računovodski strokovnjaki. Povezovati se morajo s strokovnjaki iz drugih strok pri prepoznavanju vplivov organizacije ter razpoložljivih in potrebnih podatkov. Prispevajo lahko s svojim poznavanjem informacijskih tokov in informacijske podpore v organizaciji ter še posebej metod obračunavanja stroškov. Pri tem se soočajo z izzivi internalizacije zunanjih stroškov in priprave informacij z upoštevanjem stroškov in drugih gospodarskih kategorij, ki jih predpisano knjigovodstvo ne izkazuje.

A socially responsible organisation is economically successful in the long term but not to the detriment of others, employees, partners, the wider social and natural environment. With a view towards sustainable development, its decision-making process requires quality information that covers all three dimensions (i.e. economic, environmental and social) of the organisation's business operations. The range of data and information required is thereby significantly broader than the standard range, which is managed by accounting experts so far. When detecting and recognising the impacts of an organisation as well information that is necessary and available, they must connect with other experts and professionals. They may contribute with their knowledge on how information flow and information support functions in an organisation, specifically the cost accounting methods. While doing so, they cope with challenges of internalisation of external costs and compilation of information by taking into account also costs of other economic categories that are not disclosed by statutory bookkeeping.