Kaznenna odgovornost pravnih osoba kod nefinancijskih izvještavanja

master's thesis

• Title (english): Criminal liability of legal entities in non-financial reporting
• Author: Lukas Bošnjak
• Mentor: Sunčana Roksandić (mentor)
• Committee member: Sunčana Roksandić (predsjednik povjerenstva)
• Committee member: Aleksandar Maršavelski (član povjerenstva)
• Committee member: Maja Munivrana (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Criminal Law); Zagreb
• Defense date and country: 2023-02-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Veliki poduzetnici koji su subjekti od javnog interesa i koji na datum bilance prelaze kriterij prosječnog broja od 500 radnika tijekom prethodne poslovne godine u svoje izvješće poslovodstva uključuju nefinancijsko izvješće koje sadržava informacije u mjeri nužnoj za razumijevanje razvoja, poslovnih rezultata i položaja poduzetnika te učinka njegovih aktivnosti koje se odnose najmanje na okolišna, socijalna i kadrovska pitanja, poštovanje ljudskih prava, borbu protiv korupcije i pitanja u vezi s podmićivanjem... Samim donošenjem Direktive 2014/95/EU već je ostvaren određen utjecaj na izvješća društva u Europskoj uniji, međutim teško je procijeniti taj utjecaj te kakav je on bio u prvim godinama primjene. Posebno do toga dolazi radi spore implementacije navedene Direktive u nacionalna zakonodavstva zemalja članica. Pravi utjecaj tek će doći do izražaja analizom sastavljenih i objavljenih nefinancijskih izvješća za poslovne godine 2019. i 2020. jer će tada zaostaci nacionalne regulative i period tranzicije izvještavanja društava biti prilagođeni novom načinu izvještavanja.
Ne postoji univerzalna općeprihvaćena definicija gospodarskih kaznenih djela. Iz tog razloga dolazi do povećanja broja materijalno pravnih teorija o opsegu odgovornosti i problema sa statističkim podacima o broju počinjenih gospodarskih kaznenih djela. Poduzetnička i tržišna sloboda temelj su gospodarskog ustroja Republike Hrvatske. Država osigurava svim poduzetnicima jednak pravni položaj na tržištu. Zabranjena je zlouporaba monopolskog položaja određenog zakonom. Država potiče gospodarski napredak i socijalno blagostanje građana i brine se za gospodarski razvitak svih svojih krajeva. Bitno je za spomenuti i da se gospodarska kaznena djela često spominju i uče kroz kriminologiju bijelih ovratnika kao tipiziranje kaznenih djela koja počinjuju bogate i ugledne osobe, odnosno korporacije.

Abstract (english)

Large entrepreneurs who are subjects of public interest and who on the balance sheet date exceed the criterion of an average number of 500 employees during the previous business year need to include in their annual report a non-financial report that contains information which are necessary for understanding the development, business results and position of the entrepreneur and the effect of its activities which relate at least to environmental, social and personnel issues, questions regarding human rights, fight against corruption and issues related to bribery... Just with adoption of Directive 2014/95/EU there has already been a certain impact on annual reports in the European Union, but it is difficult to assess that impact and what it was like in the first years of application. We believe that the real impact of the Directive will start to become evident during 2019 or even 2020, following these delays in transposition and a transitional period as companies become familiar with the legislation and introduce new internal reporting systems or adapt their existing ones.
There is no universal generally accepted definition of criminal offences against the economy. For that reason, there is an increase in the number of substantive legal theories on the scope of responsibility and problems with statistical data on the number of committed criminal offences against the economy. Entrepreneurial and market freedom are the basis of the economic structure of the Republic of Croatia. The state provides all entrepreneurs with an equal legal position on the market. Abuse of the monopoly position established by law is prohibited. The state encourages economic progress and social well-being of citizens and takes care of the economic development of all its regions. It is also important to mention that criminal offences against the economy are often mentioned and studied through white-collar criminology as a types of crimes committed by rich and respectable persons, respectively corporations.

• Keywords: nefinancijsko izvješće; kaznena odgovornost; pravne osobe; Direktiva 2014/95/EU; održivi razvoj; okoliš; kriminologija bijelih ovratnika; problematika dokazivanja gospodarskih kaznenih djela
• Keywords (english): non-financial report; criminal responsibility; legal entitiy; Directive 2014/95/EU; sustainable develpoment; environment; white-collar criminology; the issue of proving criminal offences against the economy
• Language: croatian
• URN:NBN: urn:nbn:hr:199:029632
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra prava (magistar/magistra prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-02-28 10:40:54