Results 31 to 40 of about 536,304 (164)

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

open access: yesRevista 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]

open access: yesAmfiteatru 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   +4 more
doaj   +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

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

Raportowanie informacji niefinansowych w zakładach ubezpieczeń w Polsce [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2017
Raportowanie informacji niefinansowych w zakładach ubezpieczeń w Polsce This paper aims to show causes of non-financial reporting and to present conclusions from an evaluation of the extent and principles of this area of reporting with regard to the ...
Marzanna Lament
doaj   +1 more source

A Historical Overview of Non-Financial Reporting [PDF]

open access: yesBusiness & 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

Non-Financial Reporting of Information Within Companies. Case Study OMV Petrom [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2022
The purpose of this paper is to analyze the main aspects of non-financial reporting in companies. The main objectives considered were the presentation from a theoretical point of view of the concept of non-financial reporting, the need for integrated ...
Ionela Cornelia Cioca   +2 more
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Non-Financial Reporting Research in Developed and Developing Countries

open access: yesInternational Research Journal of Business Studies, 2022
Non-financial reporting is a disclosure of a company's social, environmental, and human rights information. It is also known as environmental, social, and governance information.
Muzammal Ahmad Khan   +1 more
doaj   +1 more source

Non-financial Reporting: International Context, Russian Practice

open access: yesКорпоративные финансы, 2018
Целью исследования является оценка существующей практики реализации системы учета и отчетности в об-ласти устойчивого развития компаний, разработка предложений по совершенствованию нормативной базы в сфере нефинансовой отчетности (в рамках работы автора ...
Elena Senatorova
doaj   +1 more source

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