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Non-financial reporting of corporations
One of the important directions in the development of modern corporate reporting is the disclosure of the sustainable development of a corporation, which involves assessing the results of operations and managing changes on the way to a sustainable ...
N. G. Sapozhnikova
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Fraud on Non-financial reporting [PDF]
Sustainable development refers to that development that satisfies current needs, without jeopardizing the ability of future generations to meet their needs. In this study, we set out to track the types of non-financial reporting fraud and their impact on
Ruben Pop, Monica Violeta Achim
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Non-financial reporting of chemical companies in the Czech Republic
This paper focuses on the issue of non-financial corporate reporting by the Czech chemical companies. Based on the content analysis of the websites and disclosures, it analyses, compares and evaluates the level of web communication of the economic ...
Simona Munzarova +2 more
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Non-Financial Reporting and Compliance Control
The article is devoted to non-financial reporting (NFR) and problematic aspects of confirming its quality, truthfulness and, most importantly, the objectivity of the NFR.
T. Yu. Serebryakova
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The number of studies on non-financial reporting by public sector entities is steadily increasing. Public sector entities have begun to report non-financial data to meet the needs of various stakeholders.
Martina Dragija Kostić +2 more
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Non-financial value creation due to non-financial data reporting quality
Purpose:The main purpose of this article is to show non-financial value creation due to CSR 6reporting processes, a study on reports standards, types of reports submit by Polish enterprises 7and the statistics of the usage of these standards.8Design/methodology/approach:In this paper,GRI guideline requirements werepresented as 9a path to good-quality ...
Bartosz Orzeł
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From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure [PDF]
To pay attention to environmental issues and problems in today’s modern economy, especially in academia, is a valuable orientation. Cooperation between related organizations about environmental issues is now more important than before.
Yaser Abbasabadi +2 more
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Intangible and integrated responding [PDF]
Compilation of non-financial and integrated reporting has arisen due to declining credibility and confidence in financial reporting, which have arisen due to the global economic crisis, blaming the growing number of accounting and company fraud in the ...
Gogić Nemanja
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Analysis of the integrated reporting use in EU countries [PDF]
Integrated reporting (IR) is an important element in the development of corporate reporting in the European Union (EU). It turns out that stakeholders need not only financial but also non-financial information about the company.
Magdalena Bochenek
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Financial and non-financial information in the integrated report – the practice of companies listed on the Warsaw Stock Exchange [PDF]
The main aim of the article is to attempt to classify the integrated report as a financial or non-financial report by analyzing its information content.
Ewa Walińska +2 more
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