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Non-financial reporting of corporations [PDF]

open access: yesУчёт. Анализ. Аудит, 2023
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
doaj   +3 more sources

Fraud on Non-financial reporting [PDF]

open access: yesRevista de Studii Financiare
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
doaj   +2 more sources

Non-Financial Reporting and Compliance Control

open access: yesУчёт. Анализ. Аудит, 2023
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
doaj   +2 more sources

Non-financial reporting in the textile industry [PDF]

open access: yesTekstilna industrija, 2019
The paper deals with regulations in the EU and the Republic of Serbia in the field of non-financial reporting. The subject of research is non-financial reporting in the business "Eminent doo".
Vićentijević Kosana
doaj   +2 more sources

RESPONSABILITY AND TRANSPARENCY ON NON-FINANCIAL REPORTING [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016
Starting from the reality that in the current economy financially is not the only nor the most important to evaluate the performance, should be considered the extension of performance reporting from the financial (traditional) to the global including ...
GĂDĂU LIANA
doaj   +1 more source

From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure [PDF]

open access: yesJournal of Advances in Environmental Health Research, 2022
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
doaj   +1 more source

Intangible and integrated responding [PDF]

open access: yesEkonomija: teorija i praksa, 2022
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
doaj   +1 more source

Analysis of the integrated reporting use in EU countries [PDF]

open access: yesProblems and Perspectives in Management, 2020
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
doaj   +1 more source

Financial and non-financial information in the integrated report – the practice of companies listed on the Warsaw Stock Exchange [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2018
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
doaj   +1 more source

Business model in non-financial information reporting. Research results of selected Polish listed companies [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2020
The purpose of the article is to determine the scope and form of information currently disclosed by enti-ties under the concept of a "business model" based on the disclosure of non-financial information in the annual reports of fourteen WIG20 index ...
Marek Kawacki
doaj   +1 more source

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