Naslov
Non - financial reporting – challenge for Croatian public sector

Autori
Čičak, Josip ; Vašiček, Davor ; Ljubić, Matko

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
RED 2021 10th international scientific symposium region, entrepreneurship, development : conference proceedings / Leko Šimić, Mirna ; Crnković, Boris - Osijek : Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2021, 653-663

Skup
10th International Scientific Symposium Region, Entrepreneurship, Development (RED 2021)

Mjesto i datum
Online, 17.06.2021

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
non-financial reporting ; integrated reporting ; public sector ; accounting

Sažetak
Today's accounting involves reporting to all interested stakeholders in a much broader sense than it has in the past. The EU has introduced non- financial reporting into its legislation through Directive 2014/95/EU provisions on non- financial reporting of public interest companies with over five hundred employees on reporting date, and the same has been incorporated into the legislation of member states. However, when it comes to the public sector, except in the case of public companies that are required by law to apply non-financial reporting, voluntary reporting is minor. This paper provides an overview of the literature in the field of non-financial reporting of the public sector. Public sector non-financial reporting is a new area that has developed in the last five to ten years. Most of the research was done in the EU. Based on examples of good practice in the world, and especially the EU, the benefits of introducing such reporting in the public sector of the Republic of Croatia are presented. Research shows that non-financial reporting is not only a challenge but also an opportunity to raise the transparency of Croatian public sector activities.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA