Results 11 to 20 of about 1,737,051 (334)

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, H. Valipoor (Ph. D.), Y. Zeraatkish (Ph. D.)   +2 more
doaj   +1 more source

Social responsibility as the dominant driver of the evolution of reporting from financial to non-financial: theory and methodology [PDF]

Foods and Raw Materials, 2021
Introduction. For over half a century, corporate social responsibility has been in the center of scientific discourse. Its basic concept has become part of strategic management, changing the content of financial reporting and leading to new forms of ...
Svetlana M. Bychkova, Svetlana N. Karelskaia, Elena B. Abdalova, Elena A. Zhidkova   +3 more
doaj   +1 more source

Examining the Causality between Integrated Reporting and Stock Market Capitalization. The Case of the European Renewable Energy Equipment and Services Industry

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, Adriana Florina Popa, Ștefania Amalia Nicoară, Corina Graziella Bâtcă-Dumitru   +3 more
doaj   +1 more source

Enhancing Sustainability Through Non-Financial Reporting

, 2023
The issue of sustainability has become increasingly important at a global level, prompting governments, international organizations, and private and public organizations to seek ways to contribute to sustainable development. However, the lack of accountability and transparency in organizations has made it difficult to identify, measure, and disclose ...
Monteiro, Albertina, Borges, Ana Pinto, Vieira, Elvira   +2 more
openaire   +3 more sources

Non-Financial Information Reporting: Literature Review in a Bibliometric Examination [PDF]

Revista de Studii Financiare, 2023
This paper provides a detailed perspective on trends and developments in non-financial reporting research. Several significant aspects are highlighted that reflect the increasing importance given to this topic in the academic community and business ...
Adelina Fometescu, Camelia-Daniela Hațegan   +1 more
doaj   +1 more source

EU Non-Financial Reporting Research

International Journal of Financial, Accounting, and Management, 2022
Abstract: Purpose: This paper presents a longitudinal evaluation of the research about Directive 2014/95/EU regarding Non-Financial Reporting (NFR), identifying the t theoretical approaches, methodological adopteds, and research topics. Research methodology: Data was collected from the Web of Science (WoS) database, between 2016 and 2021.
Albertina Monteiro, Catarina Cepêda, Amélia Silva   +2 more
openaire   +1 more source

The (mis)alignment of financial reporting and non-financial reporting integrity [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: By linking verified non-compliance of financial outcomes disclosures with non-verified disclosures of information related to social and environmental outcomes, we can assess their relationship and gain insight into the potential incentives ...
Ivana Perica, Tina Vuko, Slavko Šodan
doaj   +1 more source

Fiscal issues of entities’ non-financial reporting [PDF]

Economics of Development, 2021
The article identifies areas for strengthening the information value of non-financial reporting data, in particular in terms of its fiscal issues. The author substantiates the issues of disclosure of data on the impact of uncertainty on the entities’ activities based on the results of the analysis of scientific publications and generally accepted ...
openaire   +1 more source

Environmental, social and governance disclosures in Europe [PDF]

, 2015
Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’
Adams, Carol, Camilleri, Mark Anthony
core   +1 more source