TFL Vsebine / Revija Poslovodno računovodstvo

Avtor ugotavlja neskladnost med temeljnimi načeli družbene odgovornosti in pravnim sistemom v Sloveniji, ki ne upošteva temeljnih določil Ustave RS. Tako stanje vpliva tudi na neustreznost zakonskih predpisov in standardov računovodenja, ki bi jih lahko dopolnili ne glede na mednarodne standarde. Vse to so pomembne ovire za nadaljnji teoretični in praktični razvoj družbene odgovornosti v Sloveniji.

The author identifies a discrepancy between the fundamental principles of social responsibility and the legal system in Slovenia, which does not take into account the fundamental provisions of the Constitution of the Republic of Slovenia. This situation also affects the shortcomings of legal regulations and accounting standards, which could be supplemented regardless of international standards. All of these are important obstacles to the further theoretical and practical development of social responsibility in Slovenia.