Background/Purpose: Companies are becoming aware of the fact that corporate social responsibility (CSR) is becoming the imperative of their sustainable business model despite the potential costs it could generate. Researchers are mostly focused on estimating the relationship between CSR and financial performance where most of the findings indicate their positive relationship. This paper expands existing research and focuses on the relationship between CSR and the risk of bankruptcy using the data from 102 midsize and large companies from non-financial sectors using the data for four years. Research expands existing studies on the EU level according to the fact that most of the existing studies are performed among US companies. Method: Descriptive statistics and SEM-PLS methodology was used to compare and analyze financial data with data collected from 7 groups of stakeholders. Results: Research results indicate that the relation between CSR and the risk of bankruptcy is negative. Conclusion: Becoming a socially responsible company is in the best interest of all stakeholders because CSR activities contribute to financial stability and maintenance of going concern assumption.

Empirical evidence on the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) remains contentious in terms of both its direction and causality. The presented study explores the intervening roles of stakeholder heterogeneity and the time dimension in the CSR–CFP relationship. We posit that there is a positive relationship between CSR activities towards market stakeholders (employees, customers, competitors) and future CFP and a negative relationship between CSR activities towards non-market stakeholders (NGOs, society, natural environment) and future CFP. A conceptual model is analysed using a sample of 115 Croatian companies. Countering expectations, a positive relationship is observed for all stakeholder groups considered (market and non-market), showing that CSR is a coherent construct regardless of the stakeholder group being studied. The key managerial implication is that socially responsible action is also in a company's economic interest.

Posjedovanje određenih vještina neophodno je za obavljanje računovodstvenih poslova. Međutim, percepcija važnosti tih vještina može se razlikovati između poslodavaca, računovođa i studenata kao potencijalnih budućih računovođa. Na tragu istraživanja usklađenosti vještina koje se stječu visokim obrazovanjem, onih traženih od strane poslodavaca te onih koje same računovođe smatraju važnim, ova studija ispituje koje su to nužne, a koje opcionalne vještine za zanimanje rukovoditelja/ice računovodstva. Promatrane vještine proučavaju se iz perspektive poslodavaca, računovođa i studenata završne godine ekonomskih fakulteta u Hrvatskoj kako bi se utvrdilo postoji li značajno odstupanje u percepciji važnosti promatranih vještina između triju skupina ispitanika. Rezultati istraživanja ukazuju da su najvažnije vještine planiranje, organiziranje i nadziranje vlastitog rada te vođenje poslovnih knjiga i sastavljanje financijskih izvještaja, uz podršku računovodstvenog programa, dok je vještina prezentiranja ključnih računovodstvenih informacija ocijenjena kao najmanje važna. Nadalje, rezultati istraživanja potvrđuju postojanje jaza očekivanja pri promatranim vještinama između poslodavaca, računovođa i studenata, ali i neočekivanu usklađenost procjena među poslodavcima i računovođama.

This study examines the determinants and alignment of executive and employee compensation in Croatia’s largest listed companies, focusing on differences between the hotel and non-hotel sectors. The analysis uses a balanced panel of ten major firms listed on the Zagreb Stock Exchange. Fixed- and random-effects regressions are applied, with robustness checks for time effects and sectoral differences. The results indicate a dual pay structure: employee compensation is driven mainly by firm size and structural characteristics, while executive pay is more closely linked to profitability. Internal pay alignment is statistically significant across sectors, and pay dispersion increases as firms grow. Executive remuneration also shows sensitivity to performance. The study provides early sector-specific evidence on compensation patterns among Croatian listed firms and suggests a gradual move towards performance-based pay within the country’s evolving governance framework.

42. mednarodna konferenca o razvoju organizacijskih znanosti: Interdisciplinarnost šteje. 42. mednarodna znanstvena konferenca o razvoju organizacijskih znanosti je potekala med 22. in 24. marcem 2023 v Portorožu. Glavno vodilo konference je bilo, z akademskimi in znanstvenimi razpravami ter strokovnimi dosežki gospodarskega in negospodarskega okolja spodbujati pomen vednosti z vidika interdisciplinarnosti. S konferenco, ki smo jo izvedli pod krovnim naslovom »Interdisciplinarnost šteje«, smo želeli poudariti težo na znanjih in kompetencah nacionalnega in mednarodnega okolja, ki omogočajo boljši in celovitejši razvoj posameznika, organizacij in družbe. Spremembe v vseh okoljih narekujejo širše dojemanje povezljivosti znanj in kompetenc različnih znanstvenih in aplikativnih področij kot stebra razvojnih razsežnosti. Tako v izobraževalnem prostoru kot pri delodajalcih je zaslediti pomen raznolikosti spektra znanj in kompetenc, ki pomenijo in bodo pomenile odskočno desko za interdisciplinaren preskok v boljši jutri. S povezljivostjo udeležencev mednarodne znanstvene konference želimo spodbuditi trende razvoja, ki jih zaznavajo organizacije in družba. Nedvomno je danes bolj kot poprej, pomembno sprejemati odločitve, ki generirajo sinergijo inovativnosti, različnih znanosti in aplikativnih pristopov ter spodbujajo spremembe poslovnih modelov, ki bodo vodili v trajnostno naravnano in družbeno odgovorno razvojno okolje. V Portorožu smo ponovno povezali mnenja, stališča in znanstvene ter strokovne razprave, ki bodo spodbudile delovanje vseh nas v prihodnje, tako v organizacijah kot v širši družbi.