engleski

Non-financial reporting - component of corporate reporting

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. information about corporate social responsibility, which is regulated by Directive 2014/95/EU, was implemented by the latest amendment to the Accounting Law (Official Gazette, No. 120/16.) into the national legislative framework of Republic of Croatia. In recent years, the awareness of stakeholders (investors, regulators, employees, customers, suppliers) has increased and the information provided in the financial statements is not sufficient to understand and present the complete business of a particular company. The paper aims to investigate and show the importance of non-financial reporting, the obligees of compiling a non- financial report, and the regulation governing non-financial reporting

non-financial reporting ; financial reporting ; regulation ; corporate reporting ; business management

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