engleski

Non-financial reporting: The practice of companies in Croatia

The aim of this paper is to set out the nature of non-financial reporting generally, and to determine which non-financial information is published by companies in Croatia. The further objective is to answer the question whether the non-financial information of companies in Croatia is in accordance with the provisions of the Directive 2014/95/EU. At the same time, the paper seeks to stimulate further research and discussion on the possibilities of improving the quality of non-financial information of companies. The paper explores non-financial reports of companies in Croatia with special focus on the reports complied in accordance with Global Reporting Initiative (GRI) Standards. To provide review of previous researches the descriptive method was used. For the analysis of non-financial information data presented in the database of the Croatian Business Council for Sustainable Development (CBCSD) were used. The research has shown that analysed companies publish non-financial information, and they mostly do so in accordance with the GRI Standards and the Social Development Goals (SDGs) of the United Nations Global Compact (UNGC). The research provides insights into the problem of non-financial reporting, and investigates the content of the non-financial reports in accordance with the provisions of the Directive 2014/95/EU. It provides space for further research of factors relevant for improving the practice of non- financial reporting by all, not just large companies.

non-financial reporting ; non-financial reporting in croatia

nije evidentirano