Results 41 to 50 of about 536,304 (164)
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 +2 more
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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 +1 more
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NEW TRENDS IN MANAGEMENT INTEGRATED REPORTING NEW STAGE OF NON-FINANCIAL DISCLOSURES – CASE STUDY
Nowoczesne Systemy Zarządzania, 2016 This paper has three principal aims. The first one is to indicate the direction of changes in non-financial integrated reporting practices. The second one is to raise issues related to obligatory ESG reporting of EU companies.
Marzanna CHYBOWSKA
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Корпоративные финансы, 2017 The article is devoted to the increasing importance of non-financial reporting for sustainable development of the enter-prise. The authors study the accounting harmonization process from the perspective of increasing the transparency and comparability of
Kulshariya Shayakhmetova +1 more
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Non-financial reporting - component of corporate reporting
, 2022 Non-financial reporting is becoming an increasingly important component of corporate reporting. The obligation to publish non-financial information, which primarily includes information about the company's impact on the environment and society, i.e.
Martinčević, Ivana +2 more
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Cogent Business & Management, 2022 European companies that are larger than a specific size have had to comply with reporting requirements on non-financial topics since 2017 under the European Union’s Non-Financial Reporting Directive (2014/95/EU), thereby making non-financial reporting ...
Philipp Schröder
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Учёт. Анализ. Аудит, 2018 The global trend of widespread of public non-financial reporting makes the researchers face the task of finding its scientific basis. A unified theoretical and methodological basis of the concept of public non-financial reporting can be able to form the ...
S. A. Samusenko
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Reporting sustainable development in Polish commercial banks
Engineering Management in Production and Services, 2023 The article aims to present sustainable development reporting based on data obtained from Polish commercial banks, considering different approaches and scopes of presenting non-financial data, even though specific guidelines have been issued.
Matuszak-Flejszman Alina +2 more
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THE IMPORTANCE OF NON-FINANCIAL REPORTING IN ENTITIES AND ITS INFLUENCE IN THE PREPARATION OF ANNUAL FINANCIAL STATEMENTS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieThe purpose of this paper is to analyze the main aspects regarding the importance of non-financial reporting within entities and its influence in the preparation of annual financial statements.
CIOCA IONELA CORNELIA
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(Non)Financial Reporting (A)Symmetries in the Case of Amusement Parks in Europe
Amfiteatru Economic, 2016 Financial and non-financial reporting concerns in various industries are current challenges. With respect to tourism – the case of amusement parks – the existing research is scarce.
Daniela Artemisa Calu +3 more
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