Results 61 to 70 of about 536,304 (164)

Assessment of the Mandatory Non-Financial Reporting of Romanian Companies in the Circular Economy Context. [PDF]

Int J Environ Res Public Health, 2021
Hategan CD, Pitorac RI, Milu ND.
europepmc   +1 more source

Non-Financial Reporting Frameworks in Emerging Economies [PDF]

Ovidius University Annals: Economic Sciences Series
Non-financial reporting frameworks in emerging economies have gained prominence in recent years as organizations recognize the need to address environmental, social and governance (ESG) issues alongside financial performance.
Aurel-Constantin Lupu, Oana Raluca Ivan
doaj  

Audit of non-financial reports

, 2023
Internal and external audit are essential mechanisms for ensuring the credibility and reliability of financial statements prepared by companies. Due to an increased demand for non-financial information1, the questions are: what is the current situation with regard to involving both types of auditing in the preparation and presentation of non-financial ...
openaire   +1 more source

SUSTAINABILITY REPORTING OF AGRICULTURAL ENTERPRISES: EMPIRICAL EXPERIENCE OF UKRAINE

Фінансово-кредитна діяльність: проблеми теорії та практики
The aim of this study is to enhance the information support for management decision-making in the context of sustainable development by developing a methodological approach to the preparation of sustainability reports for agricultural enterprises ...
Костянтин Безверхий, Володимир Хочай, Ірина Парасій-Вергуненко, Марія Гуменна-Дерій, Наталія Шульга, Вікторія Негоденко   +5 more
doaj   +1 more source

Public non‐financial reporting: Reflection of environmental aspects of development and activities of economic entities

Юг России: экология, развитие
The article considers economically significant information reflected in public non‐financial reporting, enabling reflection on the environmental aspects of an organization's development.
N. G. Gadzhiev, N. V. Lazareva, S. A. Konovalenko, M. N. Trofimov, N. A. Yusufov   +4 more
doaj   +1 more source

The Relationship between Non-Financial Reporting Parameters and Financial Performance, a Literature Review [PDF]

Ovidius University Annals: Economic Sciences Series
This literature review explores the intricate relationship between non-financial reporting parameters and financial performance. As stakeholders increasingly demand transparency and accountability, non-financial metrics such as environmental, social ...
Bianca Ioana Patrinjan, Aurel-Constantin Lupu, Oana Raluca Ivan   +2 more
doaj  

Sustainability Reporting and Corporate Performance: The Moderating Role of Corporate Internationalization

Journal of ASEAN Studies
This study aims to investigate the relationship between sustainability reporting and corporate performance moderated by the internationalization level of the firms. The sample for this empirical study is collected from the Financial Times Stock Exchange
Josephine Tan-Hwang Yau, Magdalene Sze-Ee Yu, Prihatnolo Gandhi Amidjaya, Audrey Liwan , Jerome Swee-Hui Kueh , Rosita Hamdan   +5 more
doaj   +1 more source

Environmental disclosures according to ESRS in ESG reporting of selected banks in Poland

Economics and Environment
The aim of this article is to analyze the environmental disclosures of non-financial information presented in the selected Polish banks in terms of meeting the European Sustainability Reporting Standards (ESRS) guidelines.
Elżbieta Broniewicz, Ewa Jastrzębska, Agata Lulewicz-Sas   +2 more
doaj   +1 more source

Non-financial reporting in the industrial sector

Scientia fructuosa
Non-financial reporting has become an important aspect of corporate reporting, especially in the industrial sector, providing enhanced information on the social, environmental and ethical aspects of a companyʼs activities. By promo­ting transparency and accountability, non-finan­cial reporting (NFR) can help companies mitigate negative environmental ...
Yevheniia POLOVYK, Svitlana KOROL
openaire   +1 more source

CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business

Revist@ E-Mercatoria, 2011
Admitting the theory of a company being a set of multiple interests, the first part of this article intends to give an overview of the Shareholder and Stockholders models in the Corporate Social Responsibility debate.
Fabio Andrés Bonilla Sanabria
doaj   +2 more sources