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Transition to sustainability reporting: evidence from EU and Ukraine
Makarenko, Inna; Sirkovska, Natalie - In: Business ethics and leadership : BEL 1 (2017) 1, pp. 16-24
Persistent link: https://www.econbiz.de/10011891691
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Corporate reporting practices in Poland and Romania : an ex-ante study to the new non-financial reporting European Directive
Dumitru, Mădălina; Dyduch, Justyna; Gușe, Raluca-Gina; … - In: Accounting in Europe 14 (2017) 3, pp. 279-304
Persistent link: https://www.econbiz.de/10011997803
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Harmonization of non-financial reporting regulation in Europe : a study of the transposition of the directive 2014/95/eu
Testarmata, Silvia; Ciaburri, Mirella; Fortuna, Fabio; … - In: Accountability, ethics and sustainability of …, (pp. 67-88). 2020
Persistent link: https://www.econbiz.de/10012134726
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Empirical analysis of non-financial reporting by Spanish companies
Sierra-Garcia, Laura; García-Benau, María Antonia; … - In: Administrative Sciences : open access journal 8 (2018) 3/29, pp. 1-17
Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required Public Interest Entities (PIEs) to provide information in...
Persistent link: https://www.econbiz.de/10012125634
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Framework for improving quality and comparability of non-financial reporting system
Peršić, Milena; Bakija, Katarina; Vlašić, Dubravka - In: Copernican Journal of Finance & Accounting : CJF&A 4 (2015) 2, pp. 109-127
Persistent link: https://www.econbiz.de/10012221325
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Mandatory non-financial reporting in the banking industry : assessing reporting quality and determinants
Schröder, Philipp - In: Cogent business & management 9 (2022) 1, pp. 1-24
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 (NFR) mandatory. To the best of the author's...
Persistent link: https://www.econbiz.de/10014429625
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Exploring the quality of social information disclosed in non-financial reports of Croatian companies
Peršić, Milena; Lahorka, Halmi - In: Economic research 31 (2018) 1,2, pp. 2024-2043
Persistent link: https://www.econbiz.de/10012391941
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The non-financial reporting : goal and perspective in the Romanian society of the third millennium
Jianu, Ionel; Jianu, Iulia; Gusatu, Ionela - In: Acta Universitatis Danubius / Oeconomica 9 (2013) 2, pp. 65-78
Persistent link: https://www.econbiz.de/10010202666
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The effect of the EU's directive on non-financial disclosures of the oil and gas industry
Al-Dosari, Mona; Marques, Ana; Fairbrass, Jenny - In: Accounting forum 47 (2023) 2, pp. 166-197
Persistent link: https://www.econbiz.de/10014290575
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The effect of corporate social disclosure practice on reporting quality : evidence from the insurance sector in Croatia
Dropulić, Ivana; Cular, Marko - In: Management : journal of contemporary management issues 24 (2019) 2, pp. 23-38
Persistent link: https://www.econbiz.de/10012147079