Results 51 to 60 of about 536,304 (164)
Non-Financial Reporting from the Systematic Literature Review Perspective
The need for non-financial reporting was strengthened by the challenges of a globalized environment based on the knowledge of business activities and on the promotion of the use of information.
Margareta BOCANCIA +1 more
doaj
Non-financial reporting in the textile industry [PDF]
The paper deals with regulations in the EU and the Republic of Serbia in the field of non-financial reporting. The subject of research is non-financial reporting in the business "Eminent doo".
Vićentijević Kosana
doaj
Harmonizing non-financial information of business enterprises in the European Union and Ukraine
Apart from financial statements, business enterprises make and submit non-financial reporting regulated by several Directives of the European Union (EU), national law of EU member states and Ukraine. Recently these normative documents required amendments,
О. Е. Lubenchenko
doaj
Non-Financial Reporting and Reporting for Management in the Circumstances of the Coronavirus Crisis
The modern world and all the economies worldwide are closely interlocked. The effects of any event occurring in any part of the world can impact the entire world.
Daniela Artemisa CALU, Mirela NICHITA
doaj +1 more source
Purpose: The new global approach to sustainability within the context of the SDGs is driving a digital transition. However, new technologies bring challenges related to the energy efficiency of their infrastructures.
Manuela Sánchez-Vázquez +3 more
doaj +1 more source
The Effect of Cooperative's Characteristic on Financial Reporting Timeliness
The purpose of this study is to do more in-depth analysis about factors that affect the financial reporting timeliness. The sample used in this study consists of 90 existing cooperatives in Denpasar city.
Anak Agung Putu Gede Bagus Arie Susandya +2 more
doaj +1 more source
Non-financial value creation due to non-financial data reporting quality
Purpose:The main purpose of this article is to show non-financial value creation due to CSR 6reporting processes, a study on reports standards, types of reports submit by Polish enterprises 7and the statistics of the usage of these standards.8Design/methodology/approach:In this paper,GRI guideline requirements werepresented as 9a path to good-quality ...
openaire +1 more source
Communicating performance and the impact of sustainability by a company only makes sense if it leads to a positive evolution of it by increasing its value in the global capital market, the interest and trust of stakeholders and the transparency of ...
Marian Simion Cernea +3 more
doaj
Management report: is it a component of financial, nonfinancial or integrated reporting?
The new requirements of the Law «On Accounting and Financial Reporting» demand enterprises to publish the «Management Report» in order to supplement the annual financial statements with information that should help users obtain reliable data on the ...
I.V. Zhyhlei, D.M. Zakharov
doaj +1 more source
Application Possibilities of Non-financial Reporting Guidelines [PDF]
Publishing information’s regarding the company triple bottom line(economic, environmental, and social results) is more and more important in evaluating total business success. The existing frameworks of such reporting, like the guidelines of the Global Reporting Initiative, the AccountAbility1000 standard and the Sunshine standard, enables systematic ...
Dejan Miljenović +2 more
openaire +2 more sources

