Naslov
Non-Financial Reporting as Part of Sustainability Accounting With the Examples of Good Practices

Autori
Vuković, Renata ; Markota Vukić, Nikolina ; Sesar, Darija

Izvornik
Journal of accounting and management (1848-137X) Vol. X (2020), No. 1, 2020.; 41-57

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
non-financial reporting ; sustainability accounting ; non-financial reporting legislation ; sustainable development ; corporate social responsibility

Sažetak
Doing business today for a conscious entrepreneur is not only focused on profit but also on the social, environmental, and economic aspects of doing business together with the sustainable development. Therefore, non-financial reporting for involved stakeholders is a new source of information based on which key decisions will be made related to the further development of the company itself. It contains information on relevant measures that affect the development of business and its results, the effects of business from the environmental and social aspect, the necessary tools to understand the development, business results and position of the company and the effects of its activities. In the European Union, non-financial reporting became mandatory from 1 January 2017 for all large publicinterest companies with more than 500 employees. The legal framework and the market are putting strong pressure on the development of sustainability accounting that is becoming more and more accepted in modern business practice.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Interdisciplinarne društvene znanosti, Interdisciplinarne humanističke znanosti

POVEZANOST RADA