Results 21 to 30 of about 531,636 (261)

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

Non-financial reporting in the public sector: alternatives, trends and opportunities

Revista de Contabilidad: Spanish Accounting Review, 2019
In recent years, different non-financial information models have arisen, both in the private  and  public sectors, trying to complete the traditional financial reports prepared by companies and public administrations.
Vicente Montesinos, Isabel Brusca
doaj   +1 more source

Non-Financial Reporting and Reputational Risk in the Romanian Financial Sector [PDF]

Amfiteatru Economic, 2020
Good reputation is an important intangible asset for any company, but it can be vital for financial institutions. Today, given that the demands on the business environment in terms of social responsibility have greatly increased, the reputation can be ...
Laurențiu Tăchiciu, Melinda Timea Fülöp, Andreea Marin-Pantelescu, Ionica Oncioiu , Dan Ioan Topor   +4 more
doaj   +1 more source

Alternative reporting and non-financial accounting formats

, 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, Brusca Isabel, Cohen Sandra, Lorson Peter C.   +3 more
openaire   +2 more sources

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

Annals 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

EU Non-Financial Reporting Research

International Journal of Financial, Accounting, and Management, 2022
Abstract: Purpose: This paper presents a longitudinal evaluation of the research about Directive 2014/95/EU regarding Non-Financial Reporting (NFR), identifying the t theoretical approaches, methodological adopteds, and research topics. Research methodology: Data was collected from the Web of Science (WoS) database, between 2016 and 2021.
Albertina Monteiro, Catarina Cepêda, Amélia Silva   +2 more
openaire   +1 more source

The Challenges of Assurance on Non-financial Reporting [PDF]

Accounting, Economics, and Law: A Convivium, 2020
Abstract The purpose of this paper is to enhance our understanding of the notions and conceptual foundations of assurance in the standard setting arena. This will facilitate an informed discussion of the challenges and the role of assurance within an increasingly complex and fragmented corporate reporting regulatory landscape.
Amanda Ling Li Sonnerfeldt, Caroline Aggestam Pontoppidan   +1 more
openaire   +2 more sources

Hospitalization Through Families’ Eyes: Comparing Inpatient Care Quality for Children With Sickle Cell Disease and Cystic Fibrosis in Canada

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Sickle cell disease (SCD) is a chronic, inherited hemoglobinopathy that requires frequent hospitalization for disease‐related complications. Canadian data on inpatient care is limited. This study compared caregiver‐reported hospital experiences of children with SCD to those with cystic fibrosis (CF), a chronic, autosomal recessive ...
Hailey M. Zwicker, Kyle Kemp, Perri Tutelman, Sharon H. J. Hou, Paul Fairie, Maria Santana, Gregory M. T. Guilcher, Taryn Fay‐McClymont, Glenda Bendiak, Wendy Pelletier, Nicola Wright, Fiona Schulte   +11 more
wiley   +1 more source

A Historical Overview of Non-Financial Reporting [PDF]

Business & IT
This article provides a comprehensive overview of the evolution of non-financial reporting from its origins to current legislative requirements. The primary focus of the article is an analysis of the historical evolution of non-financial reporting, which
Stanislav Voráček
doaj   +1 more source