MODERN APPROACHES FOR INTEGRATED REPORTING PREPARING IN UKRAINE
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
Charities’ new non-financial reporting requirements: preparers’ insights [PDF]
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
Development of a Non-financial Reporting for Oil Сompanies
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 NON-FINANCIAL REPORTING-THE STORY BEHIND THE NUMBERS [PDF]
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
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
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
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]
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
RESPONSABILITY AND TRANSPARENCY ON NON-FINANCIAL REPORTING [PDF]
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
Non-financial reporting in the public sector: alternatives, trends and opportunities
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]
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 +4 more
doaj +1 more source

