Results 11 to 20 of about 1,767,889 (164)
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 +2 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 +1 more
doaj +1 more source
Charities’ new non-financial reporting requirements: preparers’ insights [PDF]
, 2019 The purpose of this paper is to obtain insights from preparers on the new Performance Report requirements for New Zealand charities, in particular the non-financial information included in the ‘Entity Information’ section and the ‘Statement of Service ...
Hooks, J, Stent, W
core +1 more source
The (mis)alignment of financial reporting and non-financial reporting integrity [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: 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
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
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
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 +2 more
doaj +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
Management : Journal of Contemporary Management Issues, 2023 The number of studies on non-financial reporting by public sector entities is steadily increasing. Public sector entities have begun to report non-financial data to meet the needs of various stakeholders.
Martina Dragija Kostić +2 more
doaj +1 more source
THE NON-FINANCIAL REPORTING-THE STORY BEHIND THE NUMBERS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2017 Reporting is a part of the life of companies, an essential business management tool. In a free market system, in order to make rational rational and informed decisions, the organisations must provide information as per stakeholders need. The disclosure
BOBITAN ROXANA-IOANA, STEFEA PETRU
doaj