Measuring qualitative characteristics of disclosed non-financial reports in Croatia (CROSBI ID 655619)
Prilog sa skupa u zborniku | izvorni znanstveni rad | domaća recenzija
Podaci o odgovornosti
Peršić, Milena ; Halmi, Lahorka ; Severović, Kornelija
engleski
Measuring qualitative characteristics of disclosed non-financial reports in Croatia
Given that sustainability reporting has not been standardized and the existing frameworks emerge from and reflect a worldview or an ethical system, resulting with sustainability reports differing greatly within the same industry and even within the same (profit) organization (structure, number of pages, information provided, etc.), the quality of the non-financial information disclosed is becoming of a greater concern. The GRI framework sets forth sustainability reporting quality principles and provides tests to assess whether the reporting principle has been applied. Th e focus of the research were non-fi nancial reports disclosed by companies registered in Croatia as an EU member state, thus being subject to the Directive 2014/95/EU regarding disclosure of non- financial and diversity information by certain large undertakings and groups.The purpose of the research was to assess the quality of sustainability reports measured by the framework set forth by the GRI Standards.
non-financial reports ; qualitative characteristics ; GRI standards
JEL Classification: D6, D63
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o prilogu
418-432.
2017.
objavljeno
Podaci o matičnoj publikaciji
Interdisciplinary management research XIII
Barković, Dražen ; Runzheimer, Bodo
Opatija: Josip Juraj Strossmayer, University of Osijek, Faculty of Economics in Osijek, Croatia ; Postgraduate Doctoral Study Program in Management ; Hochschule Pforzheim University
1847-0408
Podaci o skupu
Interdisciplinary management research XIII
predavanje
19.05.2017-21.05.2017
Opatija, Hrvatska