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Non-financial reporting of corporations
Учёт. 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
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Fraud on Non-financial reporting [PDF]
Revista de Studii FinanciareSustainable 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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Cogent Business & Management, 2022 European companies that are larger than a specific size have had to comply with reporting requirements on non-financial topics since 2017 under the European Union’s Non-Financial Reporting Directive (2014/95/EU), thereby making non-financial reporting ...
Philipp Schröder
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RESPONSABILITY AND TRANSPARENCY ON NON-FINANCIAL REPORTING [PDF]
Analele 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
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From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure [PDF]
Journal 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
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Intangible and integrated responding [PDF]
Ekonomija: 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
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Analysis of the integrated reporting use in EU countries [PDF]
Problems 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
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Financial and non-financial information in the integrated report – the practice of companies listed on the Warsaw Stock Exchange [PDF]
Zeszyty 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
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Non-Financial Reporting and Compliance Control
Учёт. 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
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Presenting a Model for Financial and Non-Financial Environmental Reporting with a Fuzzy Approach [PDF]
حسابداری سلامت, 2019 Introduction: As population grows increasingly and accessible natural resources are limited, sustainable development as well as conservation and improvement of environment are the main issues affecting the way of economic growth and social welfare in the
M. Ahmadi +2 more
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