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RECOMMENDATIONS FOR NON-FINANCIAL INDICATORS MODEL CONSTRUCTING

Высокие технологии и инновации в науке: сборник статей LIX международной научной конференции (Санкт-Петербург, Январь 2025)
Текущие методы управления цифровой трансформацией теряют свою эффективность, не успевая за изменениями современной бизнес-среды. В статье представлены рекомендации по построению модели нефинансовых показателей эффективности продукта и предприятия в целом, учитывающие современные особенности и изменчивость бизнес-среды.
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Agribank and non-financial business performance indicators

Journal of Finance & Accounting Research
Agribank, as a major state-owned bank in Vietnam, has consistently achieved strong business results. In addition to financial indicators, Agribank has placed significant emphasis on non-financial metrics, particularly in sustainability and social responsibility.
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Non-financial indicators and sustainability reporting. An ethnographic investigation of dilemmas

Journal of Applied Accounting Research
Purpose Attention to what the implementation of sustainability reporting (SR) can entail is ethnographically studied in this article. This practice-based study clarifies dilemmas in the “objective mirage” of non-financial indicators.
Boucaud, Lucas, Letiche, Hugo
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Measuring Enterprise Performance: Financial and Non-Financial Indicators

Ovidius University Annals, Economic Sciences Series, 2012
The economic environment and businesses, in particular, have evolved significantly over the past decade, becoming increasingly competitive and complex. Under these circumstances, companies have to meet a heavy burden: they need to continuously adapt their activity to dynamic market developments and develop sophisticated performance measurement ...
Ionescu Alexandra   +2 more
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Inbound open innovation in SMEs: indicators, non-financial outcomes and entry-timing

Technology Analysis & Strategic Management, 2016
This study contributes to the literature on inbound open innovation in three ways. Firstly, it verifies the suitability of three groups of innovation activities (external information sources, cooperation and acquisition of machinery, knowledge or R&D) as indicators of open innovation, by modelling their relationship with the openness of the development
Franciane Paz Hochleitner   +2 more
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Non-financial indicators in transitional economies: an impasse or a neglected tool?

Journal of Accounting & Organizational Change
Purpose Non-financial indicators (NFIs) redirect attention from financial metrics to a broader spectrum of indicators related to the effectiveness of internal processes. While their adoption in past has been driven by internal corporate decisions, the approval of the EU directive has established ESG reporting as
Jiří Dokulil   +2 more
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Macroeconomic and macro-financial factors as leading indicators of non-performing loans

Journal of Economic Studies, 2021
Karsten Staehr, Lenno Uusküla
exaly  

Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?

Journal of Applied Accounting Research, 2022
Ewelina Zarzycka, Joanna Krasodomska
exaly  

Impact of Non-financial Performance Indicators on Planning Process Efficiency

International Advances in Economic Research, 2021
Jiří Dokulil   +2 more
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