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Advanced Search Results For "non-financial reporting"

1 - 10 of 197 results for
 "non-financial reporting"
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Non-financial information reporting of Polish family and non-family companies. A comparative analysis

Publication Type: Academic Journal

Source(s): Zeszyty Teoretyczne Rachunkowości, Vol 46, Iss 4, Pp 69-91 (2022)

Abstract: Purpose: According to the principles of the Socioemotional Wealth concept, family firms are particularly attentive to the non-financial aspects of their businesses, as this dimension is closely identified with the owners’ families and their reputation....

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Non-Financial Reporting – Key-Element for the Current and Future Business

Publication Type: Academic Journal

Source(s): CECCAR Business Review, Vol 3, Iss 10, Pp 3-8 (2022)

Abstract: By this paper we aim to emphasize the regulatory framework and the content of non-financial reporting, as well as the importance of presenting this information, which facilitate the development and/or the consolidation of a responsible business model. ...

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Reporting to God. The religious background of corporate social responsibility in Islamic enterprises – airlines

Publication Type: Academic Journal

Source(s): Zeszyty Teoretyczne Rachunkowości, Vol 46, Iss 4, Pp 27-50 (2022)

Abstract: Purpose: The aim of the article is to present the role played by ethics and religion in shaping the concept of corporate social responsibility (CSR) on the example of Islam. Therefore, this paper focuses on CSR in Islamic companies and attempts to disc...

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Russian retail ESG transformations development

Publication Type: Academic Journal

Source(s): Вестник университета, Vol 0, Iss 9, Pp 72-80 (2022)

Abstract: The article analyse the formation of the sustainable development paradigm and the ESG agenda in Russia. The activities of the largest Russian retailers: leaders in sustainable development and companies with a weaker position in this area is revealed. T...

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FORMATION OF A CONCEPTUAL MODEL OF SUSTAINABLE DEVELOPMENT OF THE ORGANIZATION: STRATEGY AND DEVELOPMENT PROSPECTS

Publication Type: Academic Journal

Source(s): Стратегические решения и риск-менеджмент, Vol 13, Iss 3, Pp 226-233 (2022)

Authors:

Abstract: The purpose of this article is to identify possible approaches to the development of an Organizational sustainability conceptual model and to present this model for discussion by the expert community. To achieve this goal, the author suggests defining ...

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Research Regarding the Integration of the Sustainable Development’s Requirements Within the Accounting Model at a Microeconomic Level

Publication Type: Academic Journal

Source(s): Ovidius University Annals: Economic Sciences Series, Vol XXII, Iss 1, Pp 777-787 (2022)

Abstract: As a follow up to the increased interest regarding the concept of sustainable development, the Romanian economic entities are exposed to a series of challenges regarding the accounting model. This paper presents an empirical research based on question...

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Non-Financial Reporting of Information Within Companies. Case Study OMV Petrom

Publication Type: Academic Journal

Source(s): Ovidius University Annals: Economic Sciences Series, Vol XXII, Iss 1, Pp 815-824 (2022)

Abstract: The purpose of this paper is to analyze the main aspects of non-financial reporting in companies. The main objectives considered were the presentation from a theoretical point of view of the concept of non-financial reporting, the need for integrated ...

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Mandatory non-financial reporting in the banking industry: assessing reporting quality and determinants

Publication Type: Academic Journal

Source(s): Cogent Business & Management, Vol 9, Iss 1 (2022)

Abstract: European companies that are larger than a specific size have had to comply with reporting requirements on non-financial topics since 2017 under the European Union’s Non-Financial Reporting Directive (2014/95/EU), thereby making non-financial reporting ...

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Determinants of sustainability reporting: Empirical evidence from East African Countries

Publication Type: Academic Journal

Source(s): Problems and Perspectives in Management, Vol 20, Iss 2, Pp 564-574 (2022)

Abstract: Sustainability reporting is gaining attention among industry professionals and academics. However, it has been criticized since it fails to represent the proper reporting practices of firms, with this being described as symbolic in form. Regardless of ...

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Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard

Publication Type: Academic Journal

Source(s): Future Business Journal, Vol 8, Iss 1, Pp 1-12 (2022)

Abstract: Abstract The relevance of climate or environment-related reporting has been increasing over the years. Since 2017, the Non-Financial Statement (NFS) has been part of the German reporting of listed companies. In this context, this academic paper examine...

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