IZVEŠTAVANJE O PERFORMANSAMA RESURSA VODE U ZEMLJAMA EVROPSKE UNIJE

The growing interest in efficient management of water resources highlights the increasing importance and need for accessible information on this topic. European Union (EU) member states face challenges related to water availability and quality, including water shortages, pollution, and flooding (Araújo et al., 2015). To ensure a stable supply of high-quality water for current and future generations, it is essential to establish a regulatory reporting framework and allocate adequate economic resources. This paper aims to identify the change in reporting practices on water resources management in the EU countries during the period from 2020 to 2022. It first emphasizes the importance of the EU’s regulatory framework for non-financial and sustainability reporting, with particular reference to the GRI 303 standards relevant to water and wastewater. These standards serve as a basis for identification quantitative indicators of water in the Eurostat database. This also enables an analysis of changes in reporting on the management of water resources across EU member states over three-year period. Additionally, the findings offer insight into information that can support decision-making and the development of policies related to water resources.