Results 11 to 20 of about 7,537,327 (159)

The non-financial reporting practices of co-operative managed enterprises in South Africa

open access: yesActa Commercii, 2023
Orientation: This paper reports on how co-operative managed enterprises in South Africa address non-financial reporting requirements. Research purpose: The purpose of the study is to obtain a deeper understanding of the non-financial reporting practices
Karel B. Fouché, Meon Uys
doaj   +1 more source

INTEGRATED REPORTING TO REGIONAL WATER AND SEWERAGE OPERATORS IN ROMANIA [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023
Non-financial reporting of large public interest entities is a very important component of annual corporate reporting. This reporting emphasizes the social responsibility of these entities and highlights environmental, social and personnel issues ...
FÜLÖP KINGA-ERZSÉBET
doaj  

Sustainability Reporting in Energy Companies—Is There a Link between Social Disclosures, the Experience and Market Value?

open access: yesEnergies, 2023
As a result of the dissemination of the sustainability concept, social disclosures have become an important area of non-financial reporting, and the energy sector is no exception. The purpose of our article is a multi-faceted evaluation of sustainability
Hanna E. Czaja-Cieszyńska   +1 more
doaj   +1 more source

Who is reporting non‐native species and how? A cross‐expert assessment of practices and drivers of non‐native biodiversity reporting in species regional listing

open access: yesEcology and Evolution, 2023
Each year, hundreds of scientific works with species' geographical data are published. However, these data can be challenging to identify, collect, and integrate into analytical workflows due to differences in reporting structures, storage formats, and ...
Andry Castro   +3 more
doaj   +1 more source

Non‐reporting of reportable deaths to the coroner: when in doubt, report [PDF]

open access: yesMedical Journal of Australia, 2013
To better understand the non-reporting of reportable deaths by determining the frequency and nature of reportable deaths referred to the Coroners Court of Victoria (CCOV) by the Registry of Births, Deaths and Marriages (BDM).Review of referrals from BDM to the CCOV between 2003 and 2011 where an external cause of death was recorded on the death ...
Sandra L, Neate   +5 more
openaire   +2 more sources

Citation Practices: A Corpus-Based Analysis of Literature Reviews Sections of Ph.D.Theses in Biological Sciences

open access: yesCorporum, 2022
The writers construct a coherent discourse by presenting their stance based on previous research in academic contexts. Citation forms, being an essential part of discursive practices, have always been of interest to academics and ...
Ijaz Ali Khan, Ayaz Afsar
doaj  

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

Reporting sustainable development in Polish commercial banks

open access: yesEngineering 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
doaj   +1 more source

Non-Reporters werden zur Minderheit

open access: yesÖkologisches Wirtschaften - Fachzeitschrift, 2000
Die Zahl umweltberichterstattender Unternehmen steigt weiter, ebenso die Qualität der Berichte. Die Spitzenreiter Mohn Media, Axel Springer Verlag und Volkswagen erreichen inzwischen über 80 Prozent der möglichen Punktzahl. Doch gravierende Schwächen wie ein zu starker Bezug auf Produktionsprozes­se bleiben.
Klaus Fichter, Jens Clausen, Thomas Loew
openaire   +2 more sources

NEW TRENDS IN MANAGEMENT INTEGRATED REPORTING NEW STAGE OF NON-FINANCIAL DISCLOSURES – CASE STUDY

open access: yesNowoczesne 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
doaj   +1 more source

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