The European Directive on Corporate Sustainability Due Diligence (Directive 2024/1760) introduces significant advancements in promoting sustainable and responsible corporate actions within companies' global operations. This directive marks a pivotal shift non-financial reporting the application of Environmental, Social, Governance (ESG) instruments, creating new expectations for businesses to align with sustainability goals. As becomes an integral part economic landscape, particularly due...

The economic analysis was conducted using an incremental approach, comparing the costs and benefits of project over a 30-year period, which is same as used in financial analysis. carried out at constant prices social discount rate 3%. were basis for estimating its costs, by correcting component unskilled labor investment operational with shadow that take into account level current distortions between domestic import-export market through conversion factors. evaluation included calculation...

This article investigates the impact of institutional variables on economic activity (GDP) in 19 Central and Eastern Europe (CEE) countries, covering period 1999–2016. We utilise Principal Component Analysis (PCA) to construct a hybrid measure freedom, Random Effect model estimate causalities. The analysis shows that many CEE countries have improved their setting, especially control corruption. regression results indicate corruption democracy positive significant GDP. Also, political...

Starting from the fact that perceptions of employees might be related to national culture and our previous finding CSR perception by depends on company ownership, in present research, we aim at investigation relations between employees’ dependence ownership specific context Serbia as a developing post-socialist country. Questionnaire-based research was conducted among public private companies with domestic foreign ownership. The results pointed out both are highly dependent but not...

Succesful business practice needs constant sources of financial means. One the biggest problems is how to provide these Among many other methods, using factoring as a method financing. Factoring, special financing, realised in by contracts.Factoring contract legal transaction based on institute assignment, under which creditor assigns its receivables factor (generally specialized companies).Factoring has some common functions, first and most important functions function financing (of...

Exchange of the drought and precipitations due to climate changes is preventing higher agrarian output. Although modern technology methods farm production may be answer this question, these raise public concerns about employment environment quality. Because demographic technological lagging, some countries face other problems achieving agronomic sustainability. In paper, importance sustainable agriculture development, legal bases aspects agricultural social responsibility are explored....

Achieving a sustainable development should be one of the top priorities for whole society. However, achieving is complex function different economic, social, institutional, political and historical factors. By implementing corporate social responsibility, companies contribute to entire system. According fact that it not entirely clear at micro level what responsibility involves, most company-level activities are voluntarily initiated, necessary institutional bodies encourage socially...

The purpose of this paper is to consider role branding agricultural products in better market valorization. benefit especially significant for rural and insufficiently developed environment. problems environments are multidimensional, but revitalization improvement development leads strengthening competitiveness these areas. higher price enables the increase income workers, as well diversification economy creation conditions socioeconomic aspects environments. Creation a more desirable image...

The dynamic development of the global economy and trade is additionally connected with exponential digital technologies. progressive information technologies, as a segment society, has influenced changes in traditional ways performing economic activities. Global trends economy, which equal importance domestic foreign markets, require that countries adapt their legislation to needs new way functioning relations general. When it comes viewed on par society. necessity existence cohesively state...

The disappearance of natural resources, development environmental awareness and need to rationalize their spending, in order reduce the cost energy production, caused an increasing for use renewable sources (RES).Larger RES would provide security lower imports. Of all forms R. Serbia, biomass potential comes first. There has been considered legal framework relevant at European level within boundaries Serbia. authors point further harmonization domestic legislation with global trends field...

In the paper, authors analyze legal position of limited liability company, primarily from aspect establishment and operation company in comparative law. Regardless how it is legally regulated, a has same basic characteristics different national legislations. This which an independent entity, capital responsible for obligations with all its assets. contrast, members do not assume responsibility company's obligations. Due to characteristics, most common form small medium-sized enterprises EU....

The authors analyze two very important topics, which are intertwined, and relate to the legal regulation application of solar energy in agriculture our country. Solar reduces costs agricultural production long term increases sustainability competitiveness. Therefore, when it comes agriculture, an factor that directly affects market positioning is greater competitiveness food produced using clean energy. In addition, frameworks significant for use at European level within borders Republic...

The authors combine the legal and economic aspects in this manuscript, with aim of determining impact amendments on process transformation Tax Administration Republic Serbia. Qualitative quantitative analysis revealed recommendations for improving existing legislative framework as well expressed need continuous monitoring effects solutions during process, which is aimed at stability public finances alignment policies best international practice finance management. empirical data obtained...

The paper examines the application of AHP method in risk assessment for Piraeus-Belgrade-Budapest railway corridor, which is part ,,Belt and Road Initiative”. employed to identify, analyze, evaluate risks five key areas: security, operational, economic, environmental, political risks. analysis includes potential threats infrastructure operational efficiency, economic sustainability, environmental protection. results are presented a tabular format, providing insight into prioritization their...

Amendment to the Act on Bankruptcy from August 2014 has significantly worsened procedural position of persons connected with debtor through limitation or exclusion their rights. The introduction restrictive regime for related was explained by need eliminate causes which enabled abuses and corruption. It is provided that are paid off in newly established last - fourth order payment cannot be elected committee creditors prevent outvoting other bankruptcy persons. An important novelty (except...

The subject of the research, conducted by authors this paper within project 'Solving problem unemployment on territory Autonomous Province Vojvodina - answer to social stratification caused new global recession' 43 [1] was legal aspect in study correlation termination business entities and reduction scope activities, one hand, regulations, policies activities carried out state liquidate, restructure or reorganize companies with difficulties doing Vojvodina, other investment capacities a...

Industrialization, agricultural production and use of hormones, additives, pesticides, like have influenced the increase in customers' dissatisfaction, leading to loss their confidence institutions responsible for food safety control. It resulted changes adoption more stringent legal regulations that followed concept 'from farm fork' at level European Union Republic Serbia. puts emphasis on consumers right important facts proper selection products (food) disposal. Consequently, international...

It is widely known that ecological and socioeconomic functions of the land are basis for social economic well-being. Despite this fact, still a relatively neglected natural resource, which can be concluded by analyzing pressures on lack systematic monitoring, involves considering situation defining program its protection. In addition, insufficient allocations solving these complex problems evident, which, in addition to inefficiency start-up, an-institutional legal framework protection...

Cooperatives represent relevant and significant economic subjects of associations that promote the interests their members work affirmatively to improve position. Since digital economy is developing expansively, new forms technology are changing other interactions every day, cooperatives must keep up with such processes. The authors paper analyze legislative framework for issuing tokens in Republic Serbia, especially from aspect legal subjectivity issuer this form property. purpose research...

The paper examines the application of AHP method in risk assessment for Piraeus-Belgrade-Budapest railway corridor, which is part "Belt and Road Initiative". employed to identify, analyze, evaluate risks five key areas: security, operational, economic, environmental, political risks. analysis includes potential threats infrastructure operational efficiency, economic sustainability, environmental protection. results are presented a tabular format, providing insight into prioritization their...

The authors analyze the protection of industrial design in Serbia, with a comparative overview rights European Union (EU) and Croatia property law. In addition to registered design, unregistered within framework is characteristic EU. acquired without formal registration procedure, an appropriate disclosure public EU area. Based on analogy, initial premise can be established, whereby, after Serbia’s entering into EU, as well joining physical legal persons from Serbia will have at their...

The term "digital transformation" has become common in every type of business. When talking aboutdigital transformation, it is not just about technology, but a tool that changes the way through which ispossible to do better Successful digital transformation strategies must go beyond simple application oftechnology. Digital should influence cultural move employees' ways thinking, as waythat they continuously contribute and enhance this transformation. financial servicesbegan with digitization...