Naslov
Financial and non-financial reporting in the function of sustainable development

Autori
Martinčević, Ivana ; Sesar, Vesna ; Buntak, Krešimir

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
ABSRC LJUBLJANA 2022 - CONFERENCE PROCEEDINGS / Fošner, Ajda - Ljubljana : GEA COLLEGE – Faculty of Entrepreneurship, Dunajska 156, SI-1000 Ljubljana, Slovenia., 2022, 7-7

ISBN
978-961-6347-80-8

Skup
Advances in Business-Related Scientific Research Conference (ABSRC 2022)

Mjesto i datum
Ljubljana, Slovenija, 12.05.2022

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
sustainable development ; financial reporting ; non-financial reporting ; sustainable management ; reporting regulations

Sažetak
Globalization and internationalization of the market create great pressure on the business of the company, which is reflected in the economic development of the company and society as a whole. Sustainable development is, and thus sustainable management, a global goal, the fulfillment of which requires a long-term strategy of policy coordination for economic, social, and environmentally sustainable development. Orientation of sustainable and quality management ensures process optimization, minimizing resource consumption, and maximizing other benefits associated with the business processes of the organization. Today, the interconnectedness and importance of financial and non-financial reporting are one of the key factors that ensure and contribute to the sustainable growth and development of the organization. Reporting regulations increases transparency and sustainability for all stakeholders and organizations themselves. Although non-financial reporting is currently not a legal obligation of organizations, it is important to accept it and recognize the benefits it has for the organization itself. From the aspect of the importance of the concept of organizational reporting to stakeholders, it is necessary to achieve harmonization and comparability, reliability and relevance of non-financial and financial reporting in the function of sustainable development.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA