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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

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
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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

Board diversity reporting [PDF]

, 2018
The majority of the UK’s largest companies have adopted policies on boardroom diversity but their reporting to stakeholders needs to improve. Research conducted for the Financial Reporting Council (FRC) by the University of Exeter Business School shows ...
Opara, V, Sealy, R, Tilbury, L, Page, A
core   +3 more sources

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
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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