IZVEŠTAVANJE O ZAŠTITI ŽIVOTNE SREDINE U SEKTORU I – USLUGE SMEŠTAJA I ISHRANE SA BEOGRADSKE BERZE

Abstract

Users of financial reports often have the opportunity to look at information about companies in this field due to all current topics of environmental investments. Therefore, the importance of reporting in environmental protection and investment in them becomes even more important. The aim of this paper is to consider the specifics of reporting in environmental protection, with a special focus on the sector I - accommodation and food services, companies listed on the Belgrade Stock Exchange. The research methods used in presenting theoretical views and practical research are the method of analysis and synthesis, the method of document content and the statistical method of data processing. The analysis of the research results showed that the companies operating within the sector I - accommodation and food services from Belgrade Stock Exchange generally do not report on environmental protection in their annual reports. Open questions expressed through the future development of the subject of research can be used for further analysis and development of the observed area.