Results 11 to 20 of about 531,636 (261)

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

Non-financial reporting of chemical companies in the Czech Republic

Business: Theory and Practice, 2022
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, Jana Kostalova, Eliska Fialova   +2 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

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

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

MODERN APPROACHES FOR INTEGRATED REPORTING PREPARING IN UKRAINE

Сучасний стан наукових досліджень та технологій в промисловості, 2020
In modern conditions, the possibilities of Accounting Reporting do not meet the tasks of contentment the information needs of users of accounting data, which are aimed at obtaining evidence of the stable and sustainable functioning of both the business ...
Tetiana Momot, Maria Karpushenko, Tang Linlin   +2 more
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

Development of a Non-financial Reporting for Oil Сompanies

Учёт. Анализ. Аудит, 2022
The article discusses the development of non-financial reporting of companies in the oil sector from the standpoint of increasing stakeholder interest in non-financial information itself and the need for its consistency and comparability. We analyzed the
R. G . Kaspina, Z. A. Chistopolova
doaj   +1 more source

The Challenges of Controlling and IT Support in Non-financial Reporting

International Journal of Industrial Engineering and Management, 2019
It is nowadays becoming increasingly clear that financial reporting can no longer be sufficient when it comes to business reporting. In that sense, the non-financial reporting is a ‘must’ in the modern economy for different groups of the general public as it reflects the responsibility of a company to conduct business activities in a sustainable way ...
Barišić, Petra, Prebežac, Darko, Strugar, Ivan, Osmanagić-Bedenik, Nidžara   +3 more
openaire   +4 more sources

Audit of non-financial reporting

Economics. Finances. Law, 2023
The paper analyzes scientific sources and highlights the meaning of the concept of "non-financial reporting" and gives the features of non-financial reporting. The influence of non-financial risks on increasing financial value is also substantiated. Introduction.
openaire   +1 more source