Non-Financial Reporting in Croatia: Current Trends Analysis and Future Perspectives (CROSBI ID 246165)
Prilog u časopisu | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Galant, Adriana ; Černe, Ksenija
engleski
Non-Financial Reporting in Croatia: Current Trends Analysis and Future Perspectives
Non-financial reporting forms part of corporate reporting. Among other, it includes disclosure of information regarding corporate social responsibility (csr)/sustainability issues and as such represent the supplement to the information provided by financial statements. Compared to the financial reporting, non- financial reporting is voluntary in majority of countries, including Croatia. Thus, companies decide on their own whether to disclose on this issue or not. Considering its voluntariness, the aim of this paper is to determine the current state of non- financial reporting in Croatia by identifying the financial characteristics of companies disclosing non-financial reports. In data analysis, the logistic regression was used. The research was conducted on a sample of Croatian publicly listed companies. Obtained results indicate that larger, more profitable and efficient companies are more probable to disclose non-financial reports, while indebtedness is not significant for it. In addition, further development of corporate social accounting is required, as well as promotion of non-financial reporting benefits.
non-financial reporting ; csr ; sustainability ; Croatia
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o izdanju
Povezanost rada
Ekonomija