Naslov
Measuring qualitative characteristics of disclosed non-financial reports in Croatia

Autori
Peršić, Milena ; Halmi, Lahorka ; Severović, Kornelija

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

Izvornik
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, 2017, 418-432

Skup
Interdisciplinary Management Research XIII

Mjesto i datum
Opatija, Hrvatska, 19.05.2017. - 21.05.2017

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Domaća recenzija

Ključne riječi
non-financial reports ; qualitative characteristics ; GRI standards

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
JEL Classification: D6, D63

POVEZANOST RADA