Non-financial reporting of corporations
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]
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
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From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure [PDF]
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]
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]
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]
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
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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Non-financial reporting of chemical companies in the Czech Republic
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 +2 more
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Business model in non-financial information reporting. Research results of selected Polish listed companies [PDF]
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
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Presenting a Model for Financial and Non-Financial Environmental Reporting with a Fuzzy Approach [PDF]
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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