Naslov
Implications of "Directive on Disclosure of Non - Financial and Diversity Information" on Croatian Companies' Reporting System

Autori
Černe, Ksenija ; Hasić, Tea ; Galant, Adriana

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

Izvornik
Managing the Global Economy, Proceedings of the Joint International Conference / Laporšek, Suzana ; Sedmak, Suzana ; Omerzel Gomezelj, Doris - Koper : Univerza na Primorskem, 2017, 285-303

ISBN
978-961-7023-71-8

Skup
Managing the Global Economy

Mjesto i datum
Monastier di Treviso, Italija, 24.05.2017. - 27.05.2017

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
non-financial reporting, corporate social responsibility, Directive, Croatia

Sažetak
Implementation of Directive on disclosure of non- financial and diversity information in EU member states represents the first step in making this segment of reporting mandatory. Although, only some companies (mostly the largest undertakings and public interest entities) will be obligated to issue non- financial reports, the number of disclosed reports on corporate social responsibility and sustainability issues is expected to increase significantly. The Croatian Accounting Act has been adjusted to the requirements of this Directive, thus the non- financial reporting has become mandatory in Croatia, at least for some companies. However, compared to some other EU member states the number of companies obligated to prepare the non- financial report is higher due to wider definition of public interest companies. Currently, only a small proportion of Croatian companies disclose non-financial reports on voluntary basis. These are mostly large companies operating in manufacturing sector. However, the number of issued non- financial reports will increase in year 2017 as a result of mentioned Directive implementation.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Pravo

POVEZANOST RADA