engleski

Assessing the Quality of Non-financial Reporting in Croatia

Research question follow in this paper was “Is the quality of presented non-financial information in sustainability reports of Croatian companies in accordance with the provisions of Directive 2014/95/EU?” Es EC requires that Directive will be incorporate into the CAA as a legal framework for non- financial reporting for 2017 business year, on the sample of Croatian companies with 400 and more employees was assessed, what are the real possibilities for this. Whereby only 15% of investigated companies disclose non-financial information, and only some environmental information (4, 82 out of 9 possible) satisfy in accordance of GRI standards provisions and used quality attribute (relevance, comparability, verifiability and clarity), as the reported social issues are in low quality (3.74 and less) and because of the overall low quality of presented non-financial reports (17.97 out of 45 possible) is needed to be made significant improvements, to be able achieve the provision of the Directive 2014/95/EU.

Directive 2014/95/EU; GRI; Non-financial information; Quality of sustainability reporting;

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