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Cogent Business and 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
exaly +3 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Business model in non-financial information reporting. Research results of selected Polish listed companies [PDF]
Zeszyty 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
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
doaj +1 more source
Energies, 2023 The International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) of the IFRS Foundation support the integrated reporting of companies’ financial and sustainability performance to stakeholders.
Daniela Nicoleta Sahlian +3 more
doaj +1 more source