Naslov
Exploring the quality of social information disclosed in non-financial reports of Croatian companies

Autori
Peršić, Milena ; Halmi, Lahorka

Izvornik
Ekonomska istraživanja (1331-677X) 31 (2018), 1; 2024-2043

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

Ključne riječi
non-financial reporting ; sustainability – social information ; Directive 2014/95/EU ; Croatian accounting act

Sažetak
By enacting the provisions of Directive 2014/95/ EU and the Croatian Accounting Act on disclosing non-financial and diversity information, companies of public interest registering 500 and more employees are required to disclose non- financial information. The purpose of this research is to assess the quality of disclosed social information in nonfinancial/sustainability reports of Croatian companies. The assessment of the social information was grounded on the framework defined by globally accepted sustainability reporting standards by assessing the quality of social sub-categories of human rights, labour practice, community/society and product, measured by attributes of relevance, clarity, verifiability, comparability and clarity. With the overall quality score of 13.16 (out of possible 36), the results prove that Croatian companies do disclose certain social information, but the reliability of this information for benchmarking and competitiveness assessment is questionable, as a consensus on the minimum of information to be disclosed as a fundamental requirement for benchmarking has not yet been reached.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA