Results 21 to 30 of about 536,304 (164)

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

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  

What are the reasons behind publishing non-financial reports by Croatian public sector entities? – A survey of public managers

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, Sanja Broz Tominac, Matko Ljubić   +2 more
doaj   +1 more source