Results 21 to 30 of about 1,737,051 (334)

Charities’ new non-financial reporting requirements: preparers’ insights [PDF]

open access: yes, 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

MODERN APPROACHES FOR INTEGRATED REPORTING PREPARING IN UKRAINE

open access: yesСучасний 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

open access: yesУчёт. 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

A methodological approach to developing the model of correlation between economic development and environmental efficiency on the basis of company's non-financial reports [PDF]

open access: yes, 2016
Having reviewed the most widely used international non-financial reporting standards, GRI was identified as the optimal standard for the Russian context.
Baldesku, E. V.   +3 more
core   +1 more source

THE NON-FINANCIAL REPORTING-THE STORY BEHIND THE NUMBERS [PDF]

open access: yesAnalele 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  

Audit of non-financial reporting

open access: yesEconomics. 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

Alternative reporting and non-financial accounting formats

open access: yes, 2023
Alternative and non-financial reporting has gained attention in public sector organizations in the last decades, as a result of the increasing need to provide stakeholders with understandable information on how public resources have been managed and public value has been created for the benefit of the whole community.
Manes Rossi Francesca   +3 more
openaire   +2 more sources

Non-financial reporting: content, development, international standards and information base for their application by business entities in Belarus

open access: yesVestnik of Vitebsk State Technological University
The relevance of the study is due to the need for Belarusian business entities to integrate into global supply chains in order to enhance their export potential, increase competitiveness, and capacity for technological transformation of the business. For
Katsiaryna S. Gruznevich
doaj   +1 more source

RESPONSABILITY AND TRANSPARENCY ON NON-FINANCIAL REPORTING [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016
Starting from the reality that in the current economy financially is not the only nor the most important to evaluate the performance, should be considered the extension of performance reporting from the financial (traditional) to the global including ...
GĂDĂU LIANA
doaj  

Sustainability and Financial Performance: Exploring the Interconnections Through the Accounting Perspective in Romania [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
Amid the EU’s transition to mandatory sustainability reporting (CSRD), this study explores the relationship between ESG performance and financial results among five major Romanian energy companies.
Florentina Moisescu
doaj   +1 more source

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