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Završni rad definira pojmove etika, poslovna i menadžerska etika, navodi razloge važnosti njihove primjene u poslovanju poduzeća, definira pristupe, načela i vrste neetičkog ponašanja te moguća rješenja za sprječavanje istih. Posebno poglavlje odnosi se na primjenu poslovne i menadžerske etike u poduzeću Zagrebačka pivovara d.o.o. Cilj rada je prikazati utjecaj i važnost poslovne i menadžerske etike na poslovanje kako bi organizacije mogle dugoročno poslovati u zdravom okruženju za sve dionike. The final work defines the concepts ethics, business and managerial ethics, explaining the reasons for the importance of their application in business enterprises, defines approaches, principles and types of unethical behavior and possible solutions to prevent them. A special chapter refers to the application of business and managerial ethics in the company Zagrebačka pivovara d.o.o. The aim is to show the influence and importance of business and managerial ethics in business to enable it to operate in the long term a healthy environment for all stakeholders.

Poslovna etika predstavlja skup moralnih načela i normi kojima se usmjerava ponašanje aktivnih sudionika u gospodarskom sustavu, u skladu s vrijednosnim sustavima koji se temelje na općenitim ljudskim vrijednostima koje su usmjerene za dobrobit čovjeka. Svrha poslovne etike je unapređenje poslovanja i odnosa unutar poduzeća, etičkim i moralno prihvatljivim ponašanjem. Da bi organizacija bila etična potrebno je etično ponašanje svakog pojedinca u organizaciji, kao i organizacije u cjelini. Društveno odgovorno poslovanje je koncept prema kojem poduzeća na dobrovoljnoj osnovi integriraju brigu o društvu i okolišu unutar svojeg poslovnog okruženja. Ono predstavlja predanost poboljšanju dobrobiti zajednice kroz poslovne prakse. Razlikuju se četiri razine društvene odgovornosti: dobrotvorna, etička, pravna i ekonomska odgovornost. Također, razlikuju se ekonomski i socioekonomski model, te interna i eksterna dimenzija koncepta. Sve veći broj hrvatskih poduzeća prepoznaje ulogu društveno odgovornog poslovanja, čija popularnost raste na hrvatskom tržištu, dok se poduzeća koja najbolje primjenjuju ideje koncepta nagrađuje nagradom Indeks DOP. Kako bi se analizirala primjena koncepta društveno odgovornog poslovanja u obiteljskim hotelima na području Splitsko-dalmatinske županije izrađen je anonimni anketni upitnik, te su prikupljene 33 riješene ankete tj. sudjelovala su 33 hotela u anketnom istraživanju. Istraživanjem se ispituje utjecaj primjene poslovne etike i društveno odgovornog poslovanja na zadovoljstvo zaposlenika, te općenito primjenjivanje navedenih načela od strane hotela koji su sudjelovali u istraživanju. Business ethics is a set of moral principles and norms that guide the behavior of active participants in the economic system, in accordance with value systems based on general human values that are directed to the well-being of man. The purpose of business ethics is to improve business and relationships within the company, with ethically and morally acceptable behavior. In order for an organization to be ethical, the ethical behavior of each individual in the organization is needed, as well as the organization as a whole. Corporate social responsibility is a concept according to which companies integrate care for society and the environment within their business environment on a voluntary basis. It represents a commitment to improving the well-being of the community through business practices. There are four levels of social responsibility: charitable, ethical, legal and economic responsibility. Also, the economic and socio-economic model, as well as the internal and external dimension of the concept, differ. An increasing number of Croatian companies recognize the role of socially responsible business, whose popularity is growing in the Croatian market, while companies that best apply the ideas of the concept are awarded the CSR Index. In order to analyze the application of the concept of socially responsible business in family hotels in the Split-Dalmatia County, an anonymous survey questionnaire was prepared, and 33 solved surveys were collected, ie 33 hotels participated in the survey. The research examines the impact of the application of business ethics and socially responsible business on employee satisfaction, and the general application of these principles by the hotels that participated in the research.

Na današnjem visokokonkurentnom tržištu, posebno se nameće važnost etičnog poslovanja. Problem istraživanja proizlazi iz činjenice kako je na današnjem poslovnom tržištu izuzetno teško poslovati etično. Predmet istraživanja rada odnosi se na analizu etičkih pristupa u donošenju poslovnih odluka. Cilj je istraživanja definirati teorijske značajke etike, analizirati etičke pristupe u donošenju poslovnih odluka, te osvrnuti se na primjer dobre prakse. Odabrani poslovni subjekt je OTP banka. Predmetnim istraživanjem ustanovljeno je kako OTP banka primjenjuje pristup moralnih prava i pristup pravednosti, kao i utilitarni pristup. Banka koristi kombinaciju etičkih pristupa kako bi poslovanje u cijelosti bilo transparentno, zaposlenici zaštićeni i donošenje etičkih odluka olakšano. In today's highly competitive market, the importance of ethical business is especially important. The research problem stems from the fact that in today’s business market it is difficult to do business ethically. The subject of the paper research is the analysis of ethical approaches in making business decisions. The aim of the research is to define the theoretical features of ethics, analyze ethical approaches in business decision making, and explore an example of good practice. The selected business entity is OTP bank. The subject research established that OTP banka applies the approach to moral rights and the approach to justice, as well as the utilitarian approach. The Bank uses a combination of ethical approaches to ensure that operations are fully transparent, employees are protected and ethical decision-making is facilitated.

Pojava poslovne etike rezultirala je pojavom novog načina poslovanja koji minimizira i otklanja dotadašnja neetična ponašanja u poslovnome svijetu. Analizom literature dolazi se do saznanja kako je u svijetu prisutna sve veća svijest poduzeća o primjenjivanju načela i pravila poslovne etike u svakodnevnom životu. Etičko poslovanje, u ovom slučaju u području bankarstva, na primjeru HBOR-a, sve je više usmjereno ka usklađivanju bankarskih usluga etičnim pitanjima. Etično bankarstvo bavi se zadovoljavanjem potreba. Iz analiziranog Kodeksa ponašanja HBOR-a evidentno je da je HBOR-u stalo do radne atmosfere i okoline, odnosa sa dionicima i trećim stranama te primjeni najviših etičkih standarda, a na čijem poboljšanju konstantno i radi. The emergence of business ethics has resulted in the emergence of new ways of doing business that minimizes and eliminates unethical behaviors in the business world. The analysis of the literatures has reveald that there is an increasing awarness of companies in the world about applying the principles and rules of business ethics in everyday life. Ethical business, in this case in the field of banking, on the example of HBOR is mostly focused towards harmonizing banking services with ethical issues. Ethical banking deals with meeting their customer's needs. From the analyzed HBOR Code of Conduct, it is evident that HBOR cares abotu the workin atmosphere and environment, relations with stakeholders and third parties, as well as the application of the highest ethical standards, and on the improvement on which is constantly working.

Ovaj rad govori o sukobu interesa, posebno u kontekstu odnosa s javnošću. Temeljni problem koji se razmatra u radu je, kako prepoznati, pa onda i spriječiti sukob interesa u sektorima koji su posebno skloni sukobu interesa. Cilj ovog rada je ukazati na važnost etičkog promišljanja u poslovnom svijetu, a posebno osnažiti svijest morala kod javnog i društvenog djelovanja. Uvodno se pokušava definirati etika, poslovna etika i moral, korupcija. Sljedeća cjelina definira sukob interesa prema Zakonu o sprječavanju sukoba interesa i važnim propisima Povjerenstva za sprječavanje sukoba interesa. Analizira se sukob interesa na konkretnom slučaju u kojem je Sud časti HUOJ pokrenuo postupak. I na kraju se donosi zaključak koje metode primijeniti i kako spriječiti sukob interesa u javnim djelovanjima. This paper discusses conflicts of interest in the context of public relations. The fundamental problem discussed in the paper is how to identify and prevent conflicts of interest in sectors that are particularly prone to conflicts of interest. The aim of this paper is to point out the importance of ethical thinking in the business world and to strengthen the awareness of morality in public and social action. The introduction tries to define ethics, business ethics and morals, corruption. The following section defines the conflict of interest according to the Law on the Prevention of Conflicts of Interest and important regulations of the Commission for the Prevention of Conflicts of Interest. The conflict of interest is analyzed in a specific case in which the Court of Croatian Public Relations Association initiated proceedings. Finally, a conclusion is made as to which methods to apply and how to prevent conflicts of interest in public actions.

Porezni sustavi razlikuju se u svakoj zemlji, a fiskalna politika neke zemlje važan je dio ekonomske politike države. Upravo najveći i najizdašniji prihodi države su porezi, koji čine neku vrstu prisilne naplate od strane države. Porezna politika u Republici Hrvatskoj pretrpljela je transformaciju koja se provela kroz dvije faze, pa je tako prva faza dovela do definiranja načina oporezivanja pravnih i fizičkih osoba i bolje organizacije porezne administracije, dok je druga faza bila orijentirana na implementaciju poreza na dodanu vrijednost, što je ustvari temelj hrvatske porezne politike. Osnovna namjera porezne politike u Republici Hrvatskoj bila je da prije punopravnog članstva u Europsku uniju prikupi što je moguće više prihoda po osnovi poreza kako bi financirala javne rashode. Sve navedeno je trebalo postići uz minimalne troškove i tako da porezni obveznici ne budu pretjerano opterećeni. Nakon što je Republika Hrvatska postala dijelom EU, imala je prijelazno razdoblje do 31. prosinca 2014. godine da ujednači neke porezne oblike. Može se reći da je današnji porezni sustav Republike Hrvatske usavršen i harmoniziran sukladno preporukama EU, tj. porezni sustav RH nalikuje poreznim sustavima ostalim državama EU. Svrha poreznih rerfomi je da pojednostavi porezni sustav i učini ga ugodnijim kako za poreznog obveznika tako i za porezne vlasti. Donošenjem jasnih zakona smanjuje se potreba za donošenjem mnogih drugih podzakonskih akata što ima pozitivan utjecaj i na porezne vlasti jer će se lakše provoditi kontrola nad naplatom poreza. Republika Hrvatska provela je četiri porezne reforme, a od 1.1.2021. u primjeni će biti i peta porezna reforma. Kada govorimo o poreznoj evaziji, možemo reći da je porezna evazija kroz povijest Hrvatske prisutna iz razloga što je uvriježeno mišljenje da Hrvati nemaju povjerenja u svoju Vladu. Evazijom odnosno izbjegavanjem plaćanja poreza, porezni obveznik, postupa prema određenim radnjama koje uvijek ne moraju biti u sukobu sa zakonom. Međutim, ako se u nastojanju za izbjegavanjem poreznog obveza krše zakonski propisi, radi se o poreznoj evaziji koja predstavlju kaznenu odgovornost. U radu institucionalnih, pravnih i socio-ekonomskih instrumenata moguće je minimizirati poreznu evaziju. U radu je napravljeno primarno istraživanje koje analizira poslovnu etiku u poreznom sustavu Republike Hrvatske, ,a rezultati su pokazali da većina ispitanika svoje porezne obveze podmiruje pravovremeno i u cijelosti, da porezni obveznici namjerno ne podmiruju svoje porezne obveze te da ispitanici ne smatraju porezni sustav Republike Hrvatske pravednim i etičnim. The tax system is an institutional form of each state, so there are no two countries with the same tax system. Exactly the largest and most profitable revenues of the state are taxes, which represent a form of coercive taxation imposed by the state, which is not purposeful and has no direct counteraction. Tax policy reforms in the Republic of Croatia were implemented in two phases, thus the first phase led to the definition of taxation for legal and natural persons and better organization of tax administration, while the second phase focused on the introduction of value added tax, which is the basis of Croatian tax policy. The main purpose of the tax policy in the Republic of Croatia was to collect as much tax revenue as possible before full membership of the European Union in order to finance public expenditure. All of this was to be achieved with minimal cost and so that taxpayers were not overburdened. After the Republic of Croatia became part of the EU, it had a transitional period until 31 December 2014 to streamline some tax forms. It can be said that the present tax system of the Republic of Croatia has been perfected and harmonized in accordance with the EU recommendations, ie the tax system of the Republic of Croatia is similar to the tax systems of other EU countries. The purpose of tax reforms is to simplify the tax system and make it more comfortable for the taxpayer and the tax authorities. When clear laws are passed, the need for many other bylaws is reduced, which has a positive impact on the tax authorities as well, as it is easier to control tax collection.The Republic of Croatia has implemented four tax reforms, and from 1.1.2021. the fifth tax reform will also be implemented.When we talk about tax evasion, we can say that tax evasion has been present throughout the history of Croatia because it is a common opinion that Croats do not trust their government.When it comes to tax evasion, it is the same indicator of tax deduction that causes a taxpayer, in an effort to avoid the tax burden, to act on certain actions that do not always conflict with the law. However, if tax evasion is a violation of the law, it is a tax evasion. In the work of institutional, legal and socio-economic instruments, it is possible to minimize tax evasion. The paper presents a primary study that analyzes business ethics in the tax system of the Republic of Croatia, and the results show that most respondents settle their tax obligations in a timely and complete manner, that taxpayers do not intentionally settle their tax obligations, and that respondents do not consider the Croatian tax system fair and ethical.

U radu se prikazuje istraživanje o društvenoj odgovornosti u trgovačkim društvima u vlasništvu Grada Varaždina. Društvena odgovornost promatra se u kontekstu poslovne etike, a poseban se naglasak stavlja na društvenu odgovornost u državnim poduzećima jer su poduzeća u vlasništvu tijela lokalne samouprave, po kriteriju vlasništva, vrlo slična svim državnim poduzećima. Gradska poduzeća, po državnom ustroju Republike Hrvatske, pripadaju u nadležnost lokalne samouprave, a ne u nadležnost države, ali to nisu privatna poduzeća, a nisu niti javna jer ne kotiraju na burzi. Budući da su gradovi i županije, kao tijela lokalne i regionalne samouprave, vođeni na isti način kao i država, temeljem ostvarenih rezultata političkih stranaka i samostalnih kandidata na izborima, može se utvrditi velika sličnost između državnih poduzeća i poduzeća u vlasništvu tijela regionalne i lokalne samouprave. Bez obzira je li vlasnik država, županija ili grad, osnivanje i djelovanje poduzeća odvija se po istim pravilima. Zbog toga je istraživanje društvene odgovornosti u gradskim poduzećima relevantan pilot projekt za veće istraživanje o društvenoj odgovornosti u svim državnim poduzećima na području Republike Hrvatske., The paper presents the research of social responsibility in corporations owned by Varazdin Municipality. Social responsibility is observed in the context of business ethics with an emphasis on social responsibility in state-owned corporations, because the corporations owned by municipalities (COM), according to the ownership criteria, are remarkably like state-owned corporations (SOC). Corporations owned by local municipalities in Croatia are not state-owned corporations, but these entities are neither private companies nor public companies if they are not listed on the stock exchange. As the cities and counties are both municipalities very similar to the state and governed by the same political structures, the corporations owned by local municipalities are managed in the same way as state-owned companies. Thus, the research of social responsibilities in locally owned corporations can be pilot research of social responsibility in state-owned corporations on the national level of the Republic of Croatia.

Društveno odgovorno poslovanje (DOP) može se definirati kao poslovanje organizacije koje nadilazi njegove osnovne ekonomske ciljeve, koje nije pod prisilom zakona, a doprinosi blagostanju zajednice. Turizam kao jedna od najvažnijih industrija (skup djelatnosti) u Hrvatskoj i svijetu prvenstveno po zapošljavanju i prihodima ima veliku potrebu za uvrštavanje društveno odgovornog poslovanja u sustav poslovanja. Iako snažno pogođen gospodarskom krizom, danas je jedan od sektora s najbržim rastom i oporavkom. Zbog toga kažemo da je turizam iznimno dinamičan i promjenjiv te pod snažnim utjecajem vanjskih čimbenika kao što su vremenske neprilike, politički nemiri, ratovi itd.. Održivi turizam je onaj koji brine o gostu odnosno turistu, zaposleniku koji daje uslugu ili proizvod te o lokalnoj zajednici, tako da su interesi svih dionika zadovoljeni. Održivi razvoj je okvir za oblikovanje politika i strategija kontinuiranog gospodarskog i socijalnog napretka s ciljem očuvanja okoliša i prirodnih izvora bitnih za ljudske djelatnosti u budućnosti. Troškovi ovakve vrste turizma u početku su veći, gdje se hoteli dizajniraju i grade po načelima održivosti. Sva ta tehnologija za bolju energetsku učinkovitost i za iskorištavanje prirodne odnosno obnovljive izvore energije je relativno skupa, no dugoročnim planiranjem investicija se višestruko isplati i financijski i društveno, a i priroda je na kraju krajeva zahvalna. Korisnici održivih hotela su uglavnom osviješteni i odgovorni turisti koji žive odgovoran život pa samim time traže i takvu turističku ponudu koju su spremni platiti više od konvencionalnih ponuda koji su još uvijek na glasu kao veliki onečišćivači i potrošači, a upitan je i odnos prema zaposlenicima. Navedene teorijske postavke društveno odgovornog poslovanja dokazane su kroz nekoliko primjera iz prakse u inozemstvu i u Republici Hrvatskoj. Corporate Social Responsibility (CSR) can be defined as the business of an organization that goes beyond its own basic economic goals, which is not underpressure of the law and contributes to the prosperity of the community. Tourism, as one of the most important industries (set of activities) in Croatia and the world, primarily in terms of employment and income, has a great need for social responsibility in the business system. Although severely affected by the economic crisis, today it is one of the sectors with the fastest growth and recovery. That is why we say that tourism is extremely dynamic and changeable and strongly influenced by external factors such as weather conditions, political unrest, wars, etc. Sustainable tourism is one that takes care of the guest or tourist, the employee who provides the service or product and the local community, so that the interests of all stakeholders are met. Sustainable development is a framework for formulating policies and strategies for continuous economic and social progress with the aim of preserving the environment and natural resources essential for human activities in the future. The costs of this type of tourism are initially higher, where hotels are designed and built according to the principles of sustainability. All this technology for better energy efficiency and for the use of natural or renewable energy sources is relatively expensive, but long-term investment planning pays off many times over financially and socially, and nature is ultimately grateful. Users of sustainable hotels are mostly aware and responsible tourists who live a responsible life and therefore search for a tourist offer that they are willing to pay more than conventional offers that are still known as major polluters and consumers, with questionable relationship to employees. These theoretical assumptions of corporate social responsibility have been proven through several examples from practice abroad and in the Republic of Croatia.

Iako je po pitanju etičnosti u poslovanju i društveno odgovornog ponašanja Hrvatska zabilježila značajan napredak, potrebno je i dalje raditi i doći do višeg stadija u kojemu će se ostvariti kvalitetnija i sveobuhvatnija primjena načela poslovne etike i koncepta DOP-a, ne iz razloga što postoji pritisak iz vanjskih izvora i shvaćanja koristi od primjene u svrhu poslovne reklame i popravljanja imidža, već da etika i društveno odgovorno ponašanje istinski postanu dio ponašanja i poslovanja poduzeća. Provođenje istraživanja putem online anketnog upitnika, na uzorku prodajnih i ugostiteljskih poduzeća i njihovih zaposlenika, omogućilo je uvid u stavove zaposlenika o primjeni načela poslovne etike i koncepta DOP-a s aspekta zadovoljstva samih zaposlenika njihovom primjenom. Postavljene hipoteze su testirane putem statističkog instrumentarija, a zaključci istraživanja su ukazali na postojanje zadovoljavajuće razine primjene načela poslovne etike i koncepta dop-a, i pozitivnu veze između primjene načela i koncepta, i zadovoljstva zaposlenika. Ključne riječi: poslovna etika, načela, društveno odgovorno ponašanje, zadovoljstvo zaposlenika Even though Croatia has made significant progress in terms of business ethics and socially responsible behavior, it is necessary to continue working and reach a higher stage in which a better and more comprehensive application of the principles of business ethics and the concept of socially responsible behavior will be achieved, not because there is pressure from external sources and understanding the benefits of applying for the purpose of business advertising and image improvement, but that ethics and socially responsible behavior truly become part of the behavior and business of the company. Conducting research through an online survey questionnaire, on a sample of sales and catering companies and their employees, provided insight into the attitudes of employees on the application of business ethics and the concept of socially responsible behavior in terms of employee satisfaction with their application. The set hypotheses were tested through statistical tools, and the research conclusions indicated the existence of a satisfactory level of application of the principles of business ethics and the concept of responsible behavior, and a positive relationship between the application of the principles and concept, and employee satisfaction.

Pojavom poslovne etike krajem 60-ih godina 20. stoljeća uvodi se novi način poslovanja koji smanjuje i sprječava dotadašnje neetično ponašanje u poslovnom svijetu. Detaljnom analizom se dolazi do saznanja da je porasla svijest poduzeća i pojedinaca o primjeni načela i pravila poslovne etike u svakodnevnom poslovnom životu. Nadalje, poslovna etika u bankarskom poslovanju se iz tog razloga usmjerava sve više ka usklađivanju bankarskih usluga s ekološkim i društvenim pitanjima. Etičko bankarstvo se tako bavi ostvarivanjem ciljeva u pogledu zaštite okoliša, zadovoljavanjem potreba zajednice, primicanjem društvene jednakosti i ostalih širih društvenih ciljeva. Kao konkretan primjer uzeta je Privredna banka Zagreb koja se, od samog početka osnivanja, nalazi na samom vrhu hrvatskog bankarstva. Primjenom vlastitog Etičkog kodeksa, Kodeksa ponašanja i Načela o ljudskim pravima, Privredna banka Zagreb, posluje na najetičniji mogući način. S obzirom na to, Banka uključuje brigu za svoje zaposlenike i članove, okoliš i raspoložive resurse. Iz navedenih kodeksa da se zaključiti da je banci prvenstveno stalo do radne atmosfere i okoline, odnosa sa svojim dionicima i trećim osobama (uključujući zaposlenike, klijente, dobavljače i sl.) te da konstantno radi na poboljšanju istih. By introducing business ethics for the first time in the late 1960s, a new way of doing business was discovered, which reduces and prevents previously unethical behavior in the business world. Detailed analysis reveals that the awareness of individuals and companies about using ethical rules and principles in business life has increased. Furthermore, business ethics in banking is therefore increasingly focused on aligning banking services with environmental and social issues. Ethical banking is concerned with achieving environmental goals, meeting needs of the community, advancing social equality and other wider social goals. Privredna Banka Zagreb was taken as a concrete example, which has been from the very beginning at the top of Croatian banking. By applying its own Code of Ethics, Code of Conduct and Principles of Human Rights, Privredna banka Zagreb, operates in the most ethical way possible. Regarding this, the Bank includes care for its employees and members, the environment and available resources. Concluding from the codes above, the bank primarily cares about the working atmosphere and environment, relationships with its stakeholders and third parties (including employees, customers, suppliers, etc.) and it is constantly working on improving them.

U razvijenim zemljama, ali i onim zemljama koje su u tranziciji, jedno od glavnih obilježja već neko vrijeme jest feminizacija radne snage. Iako su ovo značajni pozitivni pomaci, na tržištu rada položaj žena je i dalje lošiji od položaja muškaraca, kako u manje razvijenim tako i u visokorazvijenim zemljama. Za teorijski dio rada istražena je literatura koja se, osim orijentiranosti na tradicionalne pristupe poslovne etike, bavi poslovnom etikom orijentiranom prema ženama, činjenicama o njihovoj radnoj snazi te mjerama koje daju na važnosti ženama u poduzeću. Svrha rada je prikazati pozitivne promjene koje se događaju na tržištu rada već neko vrijeme, ali i ukazati na to kako se primjena etičkih načela u malim i srednjim poduzećima odražava na žene te ravnopravnost između žena i muškaraca. Iz ovoga proizlaze tri temeljna problema s kojima se žene susreću; diskriminacija prema ženama prilikom zapošljavanja, prilikom nagrađivanja i prilikom napredovanja. Ciljevi ovog istraživanja su bili teoretski objasniti koncept etike i primjenu etičkih načela, te istražiti prihvaćenost koncepta u odnosu prema ženama na području Šibensko-kninske županije. Cilj je bio istaknuti u kojoj se mjeri i na koji način se provode etička načela, te kolika je važnost primjene istih u poduzeću. Sukladno postavljenom problemu i predmetu istraživanja postavljeni su sljedeći ciljevi: - istražiti postoji li diskriminacija prema ženama u postupku zapošljavanja, - istražiti postoji li diskriminacija prema žena u sustavu napredovanja, - istražiti postoji li diskriminacija prema ženama u sustavu nagrađivanja. Dakle, svrha ovog rada, tj. empirijskog istraživanja je utvrditi postoji li diskriminacija prema ženama na tržištu rada, ali i diskriminacija prema ženama u poduzećima. Naglasak istraživanja je na zapošljavanju, napredovanju i nagrađivanju. In developed countries, but also in those countries in transition, one of the main features has been the feminization of the workforce for some time. Although these are significant positive developments, the position of women in the labor market is still worse than that of men, both in less developed and highly developed countries. For the theoretical part of the paper, the literature was researched which, in addition to focusing on traditional approaches to business ethics, deals with business ethics oriented towards women, facts about their workforce and measures that give importance to women in the company. The purpose of this paper is to show the positive changes that have been happening in the labor market for some time, but also to point out how the application of ethical principles in small and medium enterprises affects women and equality between women and men. From this arise three fundamental problems that women face; discrimination against women in employment, reward and promotion. The objectives of this research were to theoretically explain the concept of ethics and the application of ethical principles, and to investigate the acceptance of the concept in relation to women in the Šibenik-Knin County. The aim was to highlight the extent to which and how ethical principles are implemented, and the importance of their application in the company. In accordance with the set problem and the subject of the research, the following goals were set: - investigate whether there is discrimination against women in the employment process, - investigate whether there is discrimination against women in the promotion system, - investigate whether there is discrimination against women in the reward system. Thus, the purpose of this paper, ie empirical research, is to determine whether there is discrimination against women in the labor market, but also discrimination against women in companies. The emphasis of the research is on recruitment, advancement and rewarding.

U radu se definira poslovna etika i konkurentska prednost koju organizacija postiže implementacijom etike u sustav poslovanja. Također, globalizacija je bitan element koji značajno utječe na implementaciju poslovne etike u području zakonodavstva, kulture, te u području društveno odgovornog poslovanja. Organizacije trebaju težiti uspješnom usklađivanju etičnosti i profitabilnosti u svom poslovanju . Organizacije koje se koriste neetičnim strategijama narušavaju si ugled i reputaciju, te na taj način dolazi do negativnih posljedica. U radu se također navode determinante poslovne etike, od kojih vodstvo ima najvažniju ulogu kod uvrštavanja etike u poslovanje. Ako vodstvo promiče etičke vrijednosti, tada vlastitim primjerom pozitivno utječe na ostale sudionike poslovanja te stvara pozitivno ozračje unutar organizacije. Nastavno tomu, pozitivno ozračje unutar organizacije doprinosi postizanu boljih poslovnih rezultata. Etički kodeks je također jedan od programa i mjera koje se koriste u praksi suvremenih organizacija. Rad se osvrće na činjenicu da organizacije s razvijenim etičkim identitetom postižu bolje rezultate na području postizanja zadovoljstva kod potrošača, poslovnih partnera i zaposlenika što u konačnici utječe na financijsku uspješnost poslovanja, te ugled i reputaciju organizacije. Svrha i cilj ovog rada je analizirati i ukazati na važnost uvrštavanja etičnog i moralnog ponašanja u poslovanje tvrtke, te kako profit i etika u poslovanju idu zajedno. The paper defines business ethics and the competitive advantage that an organization achieves by implementing ethics into its business system. Also, globalization is an essential element that significantly influences the implementation of business ethics in the field of legislation, culture, and in the area of corporate social responsibility. Organizations should strive for successful alignment of ethics and profitability in their operations. Organizations using unethical strategies are damaging their reputation and reputation, and thus have negative consequences. The paper also outlines the determinants of business ethics, of which leadership plays the most important role in incorporating ethics into business. If leadership promotes ethical values, then by its own example it positively influences other business participants and creates a positive atmosphere within the organization. Furthermore, a positive atmosphere within the organization contributes to better business results. The Code of Ethics is also one of the programs and measures used in the practice of contemporary organizations. The paper focuses on the fact that organizations with a developed ethical identity achieve better results in achieving satisfaction with consumers, business partners and employees, which ultimately affects the financial performance of the business, and the reputation and reputation of the organization. The purpose and purpose of this paper is to analyze and point out the importance of incorporating ethical and moral behavior into a company’s business, and how profit and ethics in business go together.

Danas svaka organizacija gleda kako postići uspjeh i kako biti bolja od svojih konkurenata. Svako poduzeće želi ostvariti što veći profit, ali nažalost ne prepoznaju još uvijek sva poduzeća da su zadovoljni i motivirani zaposlenici način na koji će sve to ostvariti. Uvjeti globalnog poslovanja doveli su do nužnosti ostvarivanja konkurentske prednosti te postizanje ciljeva koji ne uključuju isključivo povećanje profitabilnosti. Ovaj rad razmatra pojam poslovne etike i etičkog kodeksa za koje je jasno da su vrlo važan segment poslovanja svakog poduzeća. Etički je kodeks skup pravila i standarda ponašanja koji se moraju pridržavati zaposlenici tvrtke, a od velikog značaja za poslovanje jer će svaka tvrtka koja posluje etično biti prepoznata kao poželjni partner potrošačima i poslovnim subjektima te biti shvaćena kao društveno odgovorna. Primjena etičkog kodeksa prikazana je na tri poduzeća: OTP banka, Hotel Imperial Rab te AKD-Zaštita. Today, every organization looks at how to achieve success and how to be better than its competitors. Every business wants to make the most profit, but unfortunately not all companies still recognize that satisfied and motivated employees are the way to make it all. The conditions of global business have led to the necessity of achieving a competitive advantage and to achieving goals that do not exclusively increase profitability. This paper examines the notion of business ethics and a code of ethics that are clearly a very important business segment of any business. A code of ethics is a set of rules and standards of conduct that a company employee must adhere to, and it is of great importance for business because any business operating ethically will be recognized as a desirable partner to consumers and businesses and be seen as socially responsible. The application of the code of ethics is presented at three companies: OTP banka, Hotel Imperial Rab and AKD-Protection.

Ovaj završni rad detaljno određuje pojmove poslovna i menadžerska etika koje čine suštinu rada. U radu se iznose svrhe i načela poslovne etike, pristupi i tipovi menadžerske etike, etično odlučivanje menadžmenta, upravljanje poslovnom etikom i mehanizmi upravljanja poslovnom etikom te neetičko ponašanje. Posebno poglavlje odnosi se na primjenu poslovne etike u poduzeću INA d.d. i na primjenu menadžerske etike u poduzeću Coca – Cola HBC Hrvatska. Cilj rada je prikazati utjecaj i važnost poslovne i menadžerske etike na poslovanje kako bi organizacije mogle dugoročno poslovati u zdravom okruženju za sve dionike. This final thesis details the concepts of business and managerial ethics that form essence of the work. The work presents the purposes and principles of business ethics, approaches and types of managerial ethics, ethical decision making by management, business ethics management and mechanisms of business ethics management and unethical behavior. A special chapter is related to the application of business ethics in INA d.d. company and the application of managerial ethics in Coca – Cola HBC Croatia company. The aim of this work is to demonstrate the impact and importance of business and managerial ethics on business so that organizations can operate in a healthy surrounding for all stakeholders in the long term.

V zadnjih nekaj letih je prišlo do bistveno večjih prizadevanj politikov za pripravo zakonov za preprečevanje korupcije znotraj podjetij. V sklopu dela uvodoma opredelimo področje poslovne etike, vprašanja, s katerimi se etika ukvarja v okviru poslovne dejavnosti, in potrebe po formalnih in etičnih standardih, saj brez njih noben etičen program ne more biti učinkovit. S pomočjo etike lahko stopnjo problema v podjetju ocenimo že pred ukrepanjem. V današnjem času obstaja potreba po večji odgovornosti nadrejenih, podjetja morajo delati v dobro strank, javnost mora zaupati ne samo izdelkom, temveč tudi podjetju, podjetje mora biti odgovorno za okolje itd. V osrednjem delu magistrskega dela opredelimo pomene in primere vpeljave integritete v podjetje: kaj integriteta v praksi pomeni za današnjo družbo in gospodarstvo, kako uspešno upravljati integriteto in kaj se zgodi, če pride do kršitev. Predstavimo okvir, ki ga je v svojih smernicah za kulturo integritete predstavil zavarovalni inštitut Chartered v Angliji in je namenjen spodbujanju integritete. Izpostavimo pomembnost »tona z vrha« in kulture integritete, ki mora temeljiti na vrednotah. S pomočjo študije, ki jo je pripravila Organizacija za gospodarsko sodelovanje in razvoj, pregledamo smernice za ustvarjanje funkcije integritete in tveganja, ki vplivajo na integriteto podjetij. Preučimo razloge za pomanjkanje integritete nadrejenih, razloge, zaradi katerih zaposleni ne želijo ali si ne upajo poročati o neetičnem ravnanju in vlogo žvižgačev, pri čemer izpostavimo primere žvižgaštva v Sloveniji. Preverimo tudi stanje korporativne integritete v Sloveniji, proces vpeljevanja korporativne integritete in Slovenske smernice korporativne integritete. Izpostavimo kodekse in procese izvajanja korporativne integritete v Sloveniji. V empiričnem delu s pomočjo poslovnih poročil podjetij Petrol, PwC in Luka Koper, ki so podpisniki smernic slovenske korporativne integritete na podlagi študije primerov analiziramo vpliv integritete na zaposlene, podjetje in družbo. Izpostavimo skupino Petrol, ki na podlagi pridobljenih informacij resnično živi integriteto. During recent years, there has been a significant increase in the efforts of politicians to draft laws to prevent corporate corruption. As part of the introduction to this work, we initially define the area of business ethics, the issues that the field of ethics faces in the context of business activities and the need for formal and ethical standards as no ethical program can be useful without them. With the help of ethics, we can assess the level of the problem in the organization even before acting. In today's time, there is a need for greater responsibility of superiors companies must work for the benefit of its customers the public must trust not only their products but also the organization itself the organization must be responsible for the environment etc. In the central part of the master's thesis, we define the meanings and examples of introducing integrity into the organization: in practice what integrity means for today's society and economy, how to successfully manage integrity and what happens when violations occur. We present the framework prepared by the Chartered Insurance Institute in England within their guidelines for integrity culture, which aims to promote integrity. We emphasize the importance of »tone from the top« and a culture of integrity, which is based on values. Using a study prepared by the Organization for Economic Co-operation and Development, we review the guidelines for creating the function of integrity and the risks that affect the integrity of organizations. We examine the reasons for the lack of integrity of the superiors, the reasons why employees do not want or do not dare to report on unethical behavior and the role of whistleblowers while highlighting cases of whistleblowing in Slovenia. We also check the state of corporate integrity in Slovenia, the process of introducing corporate integrity and the Slovenian Corporate Integrity Guidelines. We outline the codes and methods of implementing corporate integrity in Slovenia. Based on a case study in the empirical part we analyze the impact of integrity on employees, organization and society with the help of business reports from Petrol, PwC and Luka Koper which are signatories of the guidelines of the Slovenian Corporate Integrity. We highlight the Petrol Group, which, based on the information gathered, truly lives integrity.

Poslovno etiko lahko najpreprosteje definiramo kot področje etike, ki definira določena poslovna dejanja kot dobra ali slaba ter na podlagi teh definicij, usmerja management, da odloča in ravna po »dobrih« načelih. Vedno več potrošnikov od podjetij zahteva, da se odločajo za bolj etičen način poslovanja, pri čemer, pa so posledično vedno bolj pozorni na zlorabe podjetij in na zlorabe znotraj posameznih podjetij. Veliko govora in pisanja je v zadnjem času, predvsem zaradi znanih afer v poslovnem svetu, posvečenega diskriminaciji v poslovnem svetu. Diskriminacija v poslovnem kontekstu je definirana kot prednostna ali manj prednostna obravnava vsakega posameznika, na podlagi razlogov, ki niso neposredno povezani z njihovimi kvalifikacijami in dejanji na delovnem mestu – rasa, spol, starost, vera in drugo. Zaradi razširjenosti dileme in želje, da se diskriminacija v poslovnem svetu (ter drugih področjih) v največji možni meri omeji, ustanove, ki so zadolžene za boj proti tej vrsti obravnavanja, oblikujejo vse več zakonov, ki drugačno obravnavanje definirajo kot kaznivo dejanje, ki se kaznuje z denarno ali zaporno kaznijo. V skladu z omenjenimi smernicami smo v diplomskem delu opredelili teoretične vidike poslovne etike ter diskriminacije na delovnem mestu. Osredotočili smo se tudi na pravne vidike prepovedi diskriminacije na trgu dela v Republiki Sloveniji. V povezavi s tem, smo obravnavali najpogostejše vrste diskriminacije v Sloveniji in identificirali predloge za prakso, s pomočjo katerih, bi se stanje lahko izboljšalo. The simplest way to define business ethics can be as an area of ethics that defines certain business acts as good or bad and based on these definitions, directs management to decide and follow "good" principles. More and more consumers require companies to make decisions for a more ethical way of doing business, but consequently they are increasingly paying attention to corporate abuse and abuse within individual businesses. Lately, there is a lot of writing, mainly because of the famous affairs in the business world, dedicated to discrimination in the business world. Discrimination in the business context is defined as a priority or less priority treatment for each individual, on grounds not directly related to their qualifications and actions in the workplace – race, sex, age, religion and other. Due to the prevalence of the dilemma and the desire for discrimination in the business world (and other areas) to be limited to the greatest extent possible, the institutions responsible for combating this type of treatment, form a growing number of laws which define a different treatment as a criminal offence punishable by a penal or imprisonment. In thesis, according to these guidelines, we identified theoretical aspects of business ethics and discrimination at work. We also focused on the legal aspects of banning discrimination in the labour market in the Republic of Slovenia. In this connection, we addressed the most common types of discrimination in Slovenia and identified proposals for practice through which the situation could be improved.

Poduzeće McDonald's je jedno od vodećih globalnih poduzeća zbog svojeg vještog poslovanja i jednim dijelom zbog toga što u poslovanju primjenjuje poslovnu etiku i društveno odgovorno poslovanje. U ovom diplomskom radu koristeći metode kvantitativne analize testirane su veze između poznavanja koncepta društveno odgovornog poslovanja i razine obrazovanja, te između diskriminacije spola i zapošljavanja i napredovanja zaposlenika. Dokazano je da ne postoji veza između poznavanja koncepta društveno odgovornog poslovanja i razine obrazovanja, te između diskriminacije spola i zapošljavanja i napredovanja zaposlenika. Nadalje, dokazano je da McDonald's primjenjuje visok stupanj društveno odgovornog ponašanja. The company McDonald's is one of the leading global companies because of its skilled business, and partly because the business applied business ethics and corporate social responsibility. In this thesis using the methods of quantitative analysis tested the connection between knowledge of the concept of corporate social responsibility and the level of education, and gender discrimination and the recruitment and promotion of employees. It has been proven that there is no link between the knowledge of the concept of corporate social responsibility and the level of education, and gender discrimination and the recruitment and promotion of employees. Furthermore, it has been proven that McDonald's applies a high degree of socially responsible behavior.

Rad se bazira na teoriji i istraživanju, odnosno praktičnom dijelu etike kao temelj komunikacije prodajnog procesa usmjerenog potrošačima. Vrlo je važno poznavati etičnost u komunikaciji jer je ona jedan od najvažnijih čimbenika profesionalnog razvoja. Kratkim općenitim pregledom marketinga i etike uvodi se u srž rada, a to je marketing osobne prodaje te etičnost komunikacije kao njen temelj. Osobna prodaja odnosi se na izravno komuniciranje s potrošačima radi ostvarivanja prodaje i održavanja postkupovnog zadovoljstva. Da bi osobna prodaja bila uspješna, prodavač mora biti svjestan da je etika temelj komunikacije u prodajnom procesu te da ona mora biti dio svake faze komunikacije. Nadalje, uloga prodavača u osobnoj prodaji jest pronalaženje kupca, zadržavanje istih i izgradnja dugoročnih odnosa s njima. Svoju ulogu prodavač ostvaruje kroz pripremu, sastavljanje pregleda kupca, zbližavanje s potencijalnim kupcima, prezentaciju te postprodajnom aktivnosti što je dio procesa osobne prodaje. Etičnost kao temelj komunikacije najviše se izražava u četvrtoj etapi procesa osobne prodaje, a to je prezentacija proizvoda. Naime, ona je ključna za kupčevu odluku te je važno da uz predstavljanje prednosti i koristi za kupca sadrži i etiku kao temelj komunikacije. U radu su pobliže objašnjeni etični problemi u osobnoj prodaji, no prikazana su i rješenja etike osobne prodaje te primjer etičnog poslovanja na primjeru poduzeća Avon. Etičnost u komunikaciji na radnome mjestu vrijedi podjednako za svakog radnika bez obzira na njegovu funkciju u radnoj organizaciji. Poznavanje etike kao temelj komunikacije pomaže ljudima u svakodnevnom koračanju u poslovnom životu uz zdrav razum, poštenje i poštivanje ostalih sudionika u poslovanju. Dobro ponašanje i etična komunikacija veliko je umijeće i pola uspjeha u životu. Njome čovjek privlači ljude oko sebe kao što ih i lošom odbija. Također, ona otvara mnoga vrata, a posebice u kontekstu poslovanja. Kroz provedeno istraživanje, vidi se razina poznavanja etike kao temelj komunikacije prodajnog procesa usmjerenog potrošačima. Također, uočava se i razina provedbe etičnosti u komunikaciji te se doznaje i koliko ispitanici smatraju da je etičnost u komunikaciji važna u poslovanju. Nakon kratkog teorijskog pregleda literature, istraživanja, anketnog upitnika i obrade podataka, provedeni su konkretni zaključci vezani uz etičnost kao temelj komunikacije. Isprepletenost lijepih oblika ponašanja, običaja, tradicionalnih navika, bontona i etične komunikacije u poslovanju ima veliko značenje kako na uspjeh poduzeća tako i na međuljudske odnose. Na pojedincu je da odluči u kojoj je mjeri obvezan da ih se pridržava, bilo zbog sebe ili radi drugih. The thesis is based on theory and research, i.e. the practical part of ethics as the foundation of selling process communication, aimed at consumers. It is very important to know the ethicality in communication, because it is one of the most important factors of the professional development. A brief general review of marketing and ethics introduces the essence of the thesis, which is personal sales marketing, and the ethicality of communication as its foundation. Personal sale is a direct communication with one or more consumers in order to achieving sales and maintaining the after-buying satisfaction. In order for the personal sale to be successful, the sales person must be aware that the ethics is the foundation of communication in the selling process, and that it must be a part of every communication stage. Furthermore, the sales person’s role in personal sale is finding customers, keeping them, and building long-lasting relationships with them. The sales persons achieve their role through preparation, compiling a customers’ review, getting closer to potential customers, the presentation and post-purchase activity, which is a part of the personal sales process. The ethicality as the communication foundation is mainly expressed in the fourth phase of the personal sales process, which is the product presentation. As a matter of fact, it is essential for the buyer’s decision, and it is important that, along with presenting the advantages and benefits for the customer, it also includes ethics as the foundation of communication. The thesis closely explains the ethical problems in personal sales, but the solutions for personal sales ethics are also shown, as well as the example of ethical management of the Avon Company. The ethicality in work place communication applies equally for each worker, regardless of their function in the organization. Knowing the ethics as the foundation of communication helps people in everyday behavior in the business world, along with common sense, being honest and respecting others in business. Good behavior and ethical communication are great skills and half of the success in life, because people attract other people with them, as well as they repulse others if those skills are poor. Also, they open many doors, especially in the business context. Through the conducted research, the level of knowing the ethics as the foundation of selling process communication, aimed at consumers is visible. Other than that, the level of implementing ethics in communication is also visible, and the research shows to which extent the participants believe that the ethicality in communication is important for business. After a brief theoretical review of the literature, the research and data analysis, the specific conclusions which deal with ethicality as the communication foundation were brought forward. The interconnection between good behavior, customs, traditional habits, etiquette and ethical communication in business, carries great impact on the company success, as well as the interpersonal relationships. It is up to the individual to decide to which extent they will abide by that, whether it was for them or the others.

Diplomski rad pod nazivom Poslovna etika i održivi razvoj podijeljen je na šest većih cjelina, počevši od uvodnog dijela gdje se iznosi problematika rada te se ukratko navodi sve što će se obrađivati u narednim poglavljima. Sljedeća cjelina daje opći pregled tematike kojom se bave etika i poslovna etika. Zatim se u poglavlju koje slijedi pojašnjava pojam održivosti i održivog razvoja, nastavivši se sa zasebnim dijelom koji ukazuje na poveznice između poslovne etike i održivog razvoja. Vezano uz to, provodi se primarno istraživanje u obliku ankete koja se sastoji od 18 pitanja i provodi se na uzorku od 116 ispitanika. Osnovni su ciljevi analizirati postojeće stanje o brizi za održivi razvoj i etičnosti u poslovanju među ispitanicima te na temelju prikupljenih podataka dati uvid u pravo stanje informiranosti pojedinaca o pojmovima održivog razvoja i poslovne etike. Postavljaju se hipoteze da su se zaposlenici upoznali s pojmovima poslovne etike i održivog razvoja tijekom radnog iskustva te da se u hrvatskim poduzećima ne pridaje dovoljna pozornost održivosti, održivom razvoju i etici u poslovanju. Naposljetku se daju zaključci i pregled čitavog rada. This master’s thesis called Business Ethics and Sustainable Development is divided into six major units, starting with the introductory part which contains the discussion of the main issues and a brief summary of everything that will be discussed in the following chapters. The next section provides a general overview of ethics and business ethics. In the following chapter, the notion of sustainability and sustainable development is clarified, continuing with a separate part that points out the links between business ethics and sustainable development. Related to that, a primary survey is conducted in the form of a poll consisting of 18 questions conducted on a sample of 116 respondents. The main goals are to analyze the existing care for sustainable development and ethics in business among the respondents, and on the basis of the collected data to provide an insight into the state of knowledge of individuals about the concepts of sustainable development and business ethics. The subsequent hypotheses are that the employees are familiar with concepts of business ethics and sustainable development during their work experience, and that Croatian companies do not pay sufficient attention to sustainability, sustainable development and business ethics. In the end, conclusions and overview of the whole thesis are given.

Društvene mreže se ubrzano razvijaju te se sve više koriste za oglašavanje i promociju. Prilikom ogla²avanja je potrebno imati na umu i etiku na društvenim mrežama, o kojoj se sve više raspravlja. Etika je znanost o moralu koja istražuje ciljeve ljudskog djelovanja u skladu sa etičkim pravilima, dok se etika u oglašavanju posebice odnosi na ponašanja poduzeća u njihovom nastupu na tržištu. Etička pravila se primjenjuju i na Internetu. Međutim, i dalje je mnogo primjera kojima se krše etička prava na društvenim mrežama, posebice se to odnosi na preuveličavanje tvrdnji i prekrivanju činjenica. Na temelju prikupljene literature provedeno je istraživanje kojim se želi pokazati jesu li korisnici društvenih mreža upoznati sa svojim pravima na privatnost te jesu li spremni žrtvovati svoju privatnost zbog određenih pogodnosti koje im nude oglašivači na društvenim mrežama. Social networks are rapidly evolving and are increasingly used for advertising and promotion, whilst there should be emphasis on ethics in social networks that is increasingly popular topic. Ethics is a science of morality that explores the goals of human activity in accordance with ethical rules, while advertising ethics particularly relates to the behavior of the company in the market. Ethical rules are also applied on the Internet. However, there are still many examples of violations of ethical rights in social networks, in particular, exaggerating and twisting the facts. Based on the collected literature, a survey was conducted and research is intended to show whether social network users are aware of their privacy rights and whether they are willing to sacrifice privacy for certain benefits offered by advertisers on social networks.

Pri pisanju diplomskega projekta smo se osredotočali na pomen in problematičnost etičnosti v bankah. Opredelili smo pojma etika in poslovna etika, opisali način povečevanja etičnosti in s tem tudi etični kodeks. Pojasnili smo vpliv etike v bančništvu danes, zakaj je pomembna in kakšno vlogo imajo etični kodeksi v bankah. Opisali smo etičnost banke, katera poslovna načela je danes možno najti v bančništvu ter zakaj so le- ta pomembna. Dandanes so etični kodeksi vse pogosteje sredstvo za zagotavljanje etičnega delovanja in vedenja. Da bi etični kodeks deloval, morajo biti vsi zaposleni seznanjeni s tem kodeksom in ga razumeti. Etični kodeks uporabljajo banke za pomoč uporabnikom pri razumevanju med tem, kaj je prav in kaj narobe, kar v veliki meri vpliva na njihovo nadaljnje ravnanje in njihove odločitve. V sklopu diplomskega projekta si zastavljamo dve hipotezi, in sicer, da banke v Sloveniji pod tujim lastništvom, ki imajo vpeljane etične kodekse, imajo te za uporabnika napisane zelo razumljivo in podrobno ter da sta si etična kodeksa dveh različnih bank v Sloveniji pod tujim lastništvom med seboj vsebinsko zelo podobna. Banke pod tujim lastništvom smo si izbrali zato, saj menimo, da banke marsikje v zahodni Evropi in ZDA bolj stremijo k etičnim načelom kot pri nas. Na osnovi tega sklepamo, da imajo bolje razdelano vsebino etičnih kodeksov. Predpostavljamo, da imajo svoje etične kodekse vsebinsko napisane vsebinsko obširno, imajo opisan ustrezen sklop smernic za vse dejavnosti in oddelke natančno in razumljivo. Zastavljene hipoteze smo preverili s pomočjo javno dostopnih dokumentov, ki so nam dali točne informacije. Za boljšo predstavo smo uporabili tabelarični prikaz. V nadaljevanju diplomskega projekta smo analizirali etična kodeksa za izbrani banki ter ju med seboj primerjali. Izbrali smo dve banki v Sloveniji pod tujim lastništvom, povzeli njuna etična kodeksa, ju analizirali in ugotovili, da imata obe banki temeljne sestave kodeksa zelo podobne in med seboj si sorodne. Banki, ki smo obravnavali, sta imeli večino smernic etičnega kodeksa napisanih zelo razumljivo in podrobno. Ko smo analizirali kodekse obeh bank, smo ugotovili, da je možno pri obeh bankah najti največ pet smernic kodeksa, ki sploh niso opredeljene ali pa niso dovolj podrobno pojasnjene in posledično s tem uporabniku niso dovolj razumljive. Izbrana banka v svojem etičnem kodeksu ni opredelila medsebojnih odnosov zaposlenih, vprašanj v povezavi s kodeksom in ugovor vesti. Pomanjkljivo je definirala varnost na delovnem mestu ter podkupovanje in korupcijo. V etičnem kodeksu druge izbrane banke ne najdemo omenjenega odnosa z delničarji (lastniki), prav tako ne odnos z dobavitelji ter lokalno skupnostjo. Uporabniku nerazumljivo je opisala njihov odnos z okoljem ter podkupovanje in korupcijo. The diploma thesis is focused on the meaning and problematics of bank ethics. We have defined the term ethics, what business ethics is, described the way of ethics growth, and in that way also the ethics code. We have explained what influence ethics has in banking, why it is important, and the role ethics codes have in banks. We have described ethics of banks, what business codes can be found in banking nowadays, and why they are important. Ethics codes are more and more the means to ensure ethical behaviour and working of the employees. To ensure the implementation, all employees have to be acquainted with the code and understand it. Ethics code is used by the banks to help the users with understanding of what is right and wrong, which influences their further behaviour and decisions. We stated two hypotheses in the diploma thesis that banks with foreign owners in Slovenia have ethics codes in their systems, written for users in the way they know what to do in certain situations and in details and that the ethics codes of two different banks in Slovenia under the foreign ownership are very similar in content. We have chosen the banks under the foreign ownership because we think that banks in Western Europe and USA tend to appreciate ethic values more than in our society. Based on that, we assume that the content of the ethics codes is more detailed. We also assume that their ethics codes are wider in content, they have appropriate guidelines for all activities and departments in details and understandable. The stated hypotheses have been checked with publicly accessible documents, which have given us the right information. We have also used the table presentation for better understanding. We have also analysed the ethics codes for the chosen banks and compare them. We have chosen two banks in Slovenia, which have foreign ownerships, analysed their ethics codes and concluded that both banks have their basic contents and values in their ethics codes very similar and related. The banks we have analysed have had most of the guidelines of the ethics code written in a very understandable way and in details. When we have analysed the codes of both banks, we have found out that it is possible to find five guidelines of the code the most in both codes that are not defined or understandable or detailed enough in explanation and therefore, understandable for the users. The chosen bank has not defined interpersonal relationships between the employees in its ethics code in connection with the code and conscious appeal. Security at work, bribing, and corruption have been insufficiently described. In the ethics code of the other chosen bank cannot be found the mentioned relationship with shareholders (owners) as well as not the relationship with suppliers and local community. The user can also have problems with understanding of the relationship with the environment, bribing, and corruption.

Diplomska naloga obravnava povezavo poslovne etike in družbene odgovornosti, ki bosta osrednji področji delovanja sodobnih podjetij. V okviru tega bomo podrobneje preučili teoretična izhodišča za obravnavo etike, kako le te vpliva na družbeno odgovornost in na poslovanje podjetja na splošno. Osrednji namen naloge je preučiti kako lahko s poslovno etiko vplivamo na izboljšanje družbene odgovornosti delovanja podjetij. V ta namen bomo v praktičnem delu opravili analizo študije primerov izbranih podjetij za preučitev zastavljenih ciljev. Nalogo bomo zaključili z oblikovanjem možnih predlogov za izboljšanje družbene odgovornosti podjetij. Sodobna družba pričakujejo, da bodo podjetja sposobna z etičnimi odločitvami delovati ne samo za ustvarjanje dobička temveč, da bodo z svojimi dejanji delovala v dobro družbe in okolja. V nalogi smo ugotovili, da sta torej etičnost in družbena odgovornost ključni konkurenčni prednosti uspešnih podjetij. Še več, podjetja, ki tako delujejo imajo večji ugled v družbi ter so praviloma tudi finančno uspešnejša. The bachelor’s thesis deals with the connection of the business ethics and social responsibility which will be the central fields of the operations of the modern companies. Within the framework of this, we will study in more detail the theoretical starting points for the discussion about the ethics and how the ethics influences the social responsibility and the business conduct in general. The central purpose of the thesis is to study how we can influence the improvement of the social responsibility of the operations of the companies by the business ethics. Therefore, we will perform the analysis of the case studies of the selected companies in the practical part in order to study the set objectives. We will conclude the thesis by forming possible proposals for the improvement of the social responsibility of the companies. The modern society expects the companies to be competent to operate with ethical decisions not only in the direction of creating profits but also to perform such actions which are in the benefit of the society and the environment. In the thesis, we ascertained that the ethics and the social responsibility are the essential competitive advantages of the successful companies. Even more, the companies which operate in this manner are more respected in the society and are usually more successful also financially.