Relevant bibliographies by topics / Advantages and disadvantages of non-financial reporting

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  1. Journal articles
  2. Dissertations / Theses
  3. Book chapters
  4. Conference papers

Academic literature on the topic 'Advantages and disadvantages of non-financial reporting'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Advantages and disadvantages of non-financial reporting"

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Matuszyk, Iwona, and Bartosz Rymkiewicz. "Integrated Reporting as a Tool for Communicating with Stakeholders – Advantages and Disadvantages." E3S Web of Conferences 35 (2018): 06004. http://dx.doi.org/10.1051/e3sconf/20183506004.

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Financial and non-financial reporting from the beginning of its existence is the primary source of communication between the company and a wide range of stakeholders. Over the decades it has adapted to the needs of rapidly changing business and social environment. Currently, the final link in the evolution of organizational reporting, such as integrated reporting, assumes integration and mutual connectivity to both financial and non-financial data. The main interest in the concept of integrated reporting comes from the value it contributes to the organization. Undoubtedly, the concept of integ
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KORNIEIEVA, Iuliia. "Single electronic format of non-financial reporting." Naukovi pratsi NDFI 2022, no. 1 (2022): 104–13. http://dx.doi.org/10.33763/npndfi2022.01.104.

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The article highlights the EU experience on gradual introduction of a non-financial reporting system in a single electronic format. The article analyzes the processes of transformation of disclosure requirements in the field of environmental and social impact of economic entities, as well as corporate governance (Environmental Social Governance, ESG), enshrined in the Non-Financial Reporting Directive 2014/95/EU (NFRD) and presented in the draft of the new Corporate Sustainability Reporting Directive (CSRD). The author describes advantages and disadvantages, strengths and weaknesses of the pro
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Dzhikiya, M. K., and S. S. Kirillova. "The importance of reporting on the sustainable development of an enterprise in Russia based on domestic and foreign experience." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 5 (May 21, 2023): 311–24. http://dx.doi.org/10.33920/sel-11-2405-02.

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The article identifies the most important functions of non-financial reporting, as well as the disadvantages and advantages of its Russian format; provides an analysis of the experience of compiling non-financial reports of foreign and domestic large companies; analyzes the structure of the non-financial report of Russian business, compiled in accordance with national and foreign standards using such methods of information analysis as systematization and comparison. New indicators of non-financial reporting «anti-corruption measures», «performance indicators (KPIs) in the field of sustainable
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Плиев, Х. М. "Modern approach to information support of sustainable development: financial and non-financial reporting of the organization." Экономика и предпринимательство, no. 7(120) (July 9, 2020): 1095–99. http://dx.doi.org/10.34925/eip.2020.120.7.226.

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В статье рассматриваются подходы к информационному обеспечению устойчивого развития в аспекте финансовой и нефинансовой отчетности. Исследованы ключевые существующие международные стандарты представления нефинансовой отчетности, степень их внедрения в практику, а также рассмотрены их российские аналоги. Выявлены преимущества и недостатки существующего подхода к представлению в отчетности нефинансовой информации. The article discusses approaches to information support of sustainable development in the aspect of financial and non-financial reporting. The author investigated the key existing inte
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Рабаданова, Ж. Б. "Advantages and disadvantages of automated systems when generating reports." Экономика и предпринимательство, no. 4(129) (May 31, 2021): 1415–18. http://dx.doi.org/10.34925/eip.2021.129.4.285.

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Составление отчетности в соответствии с международными стандартами уже стало привычным для многих российских организаций. Однако далеко не все они используют автоматизированные системы учетного процесса и подготовки финансовой отчетности. Внедрение автоматизации учета данных существенно облегчает труд работников, занятых ее составлением, а также упрощает управление бизнесом компании. Однако не стоит забывать и о том, что автоматизация является сложным и трудоемким процессом. Для ее успешной реализации стоит заранее продумать решение характерных для этого процесса проблем. Данная научная работа
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Sabirova, Zaynab Qadambayevna. "COMPARATIVE ANALYSIS OF METHODS OF TRANSFORMATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH INTERNATIONAL FINANCIAL STANDARDS." Eurasian Journal of Academic Research 1, no. 3 (2021): 341–44. https://doi.org/10.5281/zenodo.4968763.

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Transformation of financial statements prepared in accordance with national accounting standards into international financial reporting standards is one of the most pressing issues today. Therefore, in this article, I will explain the advantages and disadvantages of comparing IFRS financial reporting methods, the steps of preparing IFRS financial statements, and the differences between IFRS and IFRS.
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POLOVYK, Yevheniia. "Non-financial reporting as a guarantee of corporate social responsibility." SCIENTIA FRUCTUOSA 149, no. 3 (2023): 72–82. http://dx.doi.org/10.31617/1.2023(149)06.

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The relevance of non-financial reporting has been increasing in recent years as com­panies are increasingly aware of the importance of their responsibility to society, nature, and the eco­nomy in general. A non-financial report is an essential tool for dialogue between stakeholders. Companies that are actively engaged in solving social and environmental issues may attract new customers, investors and contribute to sustai­nable development. Non-financial reporting is one of the main tools that ensure CSR of a busi­ness. The need to compile various NFR forms requires time and money. The purpose
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Raxmatullayeva, O'g'iloy Qadamovna, and Akram Abbasovich Karimov. "TRANSFORMATION OF FINANCIAL STATEMENTS ACCORDING TO IFRS." EURASIAN JOURNAL OF ACADEMIC RESEARCH 1, no. 1 (2021): 563–68. https://doi.org/10.5281/zenodo.4726397.

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<em>The article considers the steps of transformation financial statements from National Accounting Standards of Uzbekistan to IFRS through transformation, ways of preparing financial statements in accordance with IFRS, advantages and disadvantages of preparing reporting method in each methods.</em>
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Shabanova, M. R., and R. I. Shumyatsky. "INVESTMENT TAX DEDUCTION AS A SOURCE OF FIXED ASSETS MODERNIZATION FINANCING OR DEPRECIATION REPLACEMENT." Territory Development, no. 3(17) (2019): 20–25. http://dx.doi.org/10.32324/2412-8945-2019-3-20-25.

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The study conducted a comparative analysis of depreciation and investment tax deduction, calculated the economic effect of applying investment deduction, utilizing the appropriate depreciation methods (linear, non-linear) and using the bonus depreciation, identified the main advantages and disadvantages of using the investment deduction, examined depreciation standards in accordance with international financial reporting standards, conducted analysis of the application level of benefits for corporate income tax in the framework of depreciation corporate policy.
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PETRENKO, EKATERINA ANDREEVNA, and VILENA ANATOLYEVNA YAKIMOVA. "ASSESSMENT OF SIGNS OF ACCOUNTING FALSIFICATION REPORTING OF CONSTRUCTION ORGANIZATIONS USING FINANCIAL SIMULATION." Messenger AmSU, no. 93 (2021): 168–73. http://dx.doi.org/10.22250/jasu.93.34.

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In this article, a modern methodological toolkit for identifying the facts of falsification of an organization's financial statements was reviewed and tested. A comparative assessment of the results of factor modeling on the example of construction organizations is presented, the main advantages and disadvantages of the factor modeling method are revealed.
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Dissertations / Theses on the topic "Advantages and disadvantages of non-financial reporting"

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Afanasieva, Inna Ivanovna, and Anastasia Nikolaevna Kovalenko. "Non-financial reporting: essence and purpose." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53720.

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1. I.I. Afanasyeva. Implementation of the provisions of EU directives in Ukraine. Bulletin of the Volodymyr Dahl East Ukrainian National University, № 3 (233), 2017. P. 9-12. URL: http://www.irbis-nbuv.gov.ua/cgi- bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR =20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=VSUNU_2017_3_3 2. H. F. Agaverdiyeva. Non-financial reporting as a tool for regulating social responsibility. Economics, management, law: realities and prospects. 2016. №2. Pp. 54-57. 3. A.A. Annaev. The essence, standards and process of p
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Combrink, Antoinette. "Comparative odds of variables contributing to non-subsidised homeownership in South Africa." Diss., 2017. http://hdl.handle.net/10500/23177.

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Homeownership is widely advocated and believed to contribute towards economic activity, employment, wealth creation, economic, political, and neighbourhood stability and financial independence. Despite government’s interventions to advance homeownership there is currently a declining trend in homeownership and an increase in renting experienced in South Africa. As the government does not have the resources to provide adequate housing to all South Africans, identifying the factors which attribute to non-subsidised homeownership will assist in implementing interventions and strategies to increas
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Book chapters on the topic "Advantages and disadvantages of non-financial reporting"

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Breaz, Teodora, Teodora Cucerzan, Cristina Didea (Castrase), and Ileana-Sorina Rakos. "A Holistic Picture of Non-Financial Reporting." In Perspectives of Management Accounting for Sustainable Business Practices. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-4595-2.ch002.

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This chapter addresses the concept of non-financial reporting from a theoretical perspective. The main objective of this chapter was to present the literature on the key issue of non-financial reporting. The authors present various aspects of non-financial reporting, such as the creation of value through non-financial reporting, its advantages and disadvantages, the trend toward standardization and the adoption of an integrated report, and the interpretation of the information provided to stakeholders through NFR. All aspects presented and analyzed are based on existing expert studies and univ
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"Finance." In Strategic International Restaurant Development. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4342-9.ch009.

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This chapter deals with the principles of finance as applied in the foodservice industry. It discusses the concept of revenue management, financial analysis and reporting, financial control, principles of budgeting, and forecasting. Specifically, it discusses finance in general and of the financial system and the meaning and application of financial management. It introduces the basics of the advantages and disadvantages of the different types of organizations. The important topics presented are the relationship of finance to other business disciplines, basic financial information in decision-
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Gates, Denise. "Exploring Superior-Subordinate Communication From the Perspectives of African American and Latino American Subordinates." In Handbook of Research on Multidisciplinary Perspectives on Managerial and Leadership Psychology. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-3811-1.ch008.

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Utilizing phenomenology, this research presented the salient themes which emerged from interviews with 37 professionals who were African American and Latino American men and women from various organizations. Several themes surfaced from the interviews, but the most notable was that employees regarded supervisors as friends or non-friends/professionals. Employees who reported being friends with their bosses seemed to also report having more rewarding superior-subordinate interactions. These relationships with bosses sometimes created other opportunities for employees in their respective organiz
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Kittner, Marcy, and Craig Van Slyke. "Reorganizing Information Technology Services in an Academic Environment." In Organizational Achievement and Failure in Information Technology Management. IGI Global, 2000. http://dx.doi.org/10.4018/978-1-878289-83-4.ch012.

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Primarily due to ongoing changes in available technology and financial constraints at a four-year, private university, the Information Technology Department has gone through several iterations of organizational restructuring over the last ten years. The need for IT support for both the academic side of the University and the administrative side has been met by two different structures during this time. At times, the technology needs for the entire University have been supported by one common department that reports directly to the President. At other times, the support has been provided by two
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Kittner, Marcy, and Craig Van Slyke. "Reorganizing Information Technology Services in an Academic Environment." In Cases on Information Technology Series. IGI Global, 2000. http://dx.doi.org/10.4018/978-1-61520-593-6.ch008.

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Primarily due to ongoing changes in available technology and financial constraints at a four-year, private university, the Information Technology Department has gone through several iterations of organizational restructuring over the last ten years. The need for IT support for both the academic side of the University and the administrative side has been met by two different structures during this time. At times, the technology needs for the entire University have been supported by one common department that reports directly to the President. At other times, the support has been provided by two
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Gordeeva, Tetyana. "TAXATION OF SMALL ENTERPRISES IN UKRAINE." In Traditions and new scientific strategies in the context of global transformation of society. Publishing House “Baltija Publishing”, 2024. http://dx.doi.org/10.30525/978-9934-26-406-1-29.

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The challenging economic situation in Ukraine, amidst force majeure conditions, requires the development of small enterprises to activate self-employment among the population. The implementation of tax support for small enterprises in Ukraine is aimed at simplifying the system of their taxation. The purpose of the paper is to deepen the theoretical and methodological foundations and practical recommendations regarding the taxation of small enterprises in Ukraine. According to the purpose of the study, the following tasks were set: to summarize the theoretical and methodological foundations of
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Montero-Romero, Teresa, and Magdalena Cordobés-Madueño. "Enterprise Resource Planning System (ERP) and Other Free Software for Accounting and Financial Management of Non-Profit Entities." In ICT Management in Non-Profit Organizations. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-5974-2.ch005.

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The non-profit sector is interested in elaborating reliable and clear financial accounting information to achieve several objectives: to know the real volume of activity in each organization, to use it to make financial and investment decision (financial management), and to contribute to improve the management system. This chapter shows the characteristics to identify the financial management and the management accounting in non-profit organizations. This information is used to define how to build an appropriate information system to provide the decision makers with reliable, transparent, and
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Montero-Romero, Teresa, and Magdalena Cordobés-Madueño. "Enterprise Resource Planning System (ERP) and Other Free Software for Accounting and Financial Management of Non-Profit Entities." In Open Source Technology. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-7230-7.ch085.

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The non-profit sector is interested in elaborating reliable and clear financial accounting information to achieve several objectives: to know the real volume of activity in each organization, to use it to make financial and investment decision (financial management), and to contribute to improve the management system. This chapter shows the characteristics to identify the financial management and the management accounting in non-profit organizations. This information is used to define how to build an appropriate information system to provide the decision makers with reliable, transparent, and
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Goon, Prasenjit, Dr Habib R. Laskar, and Prof Arup Barman. "EMBEDDED FINANCE: THE INTEGRATION OF FINANCIAL SERVICES INTO NON-FINANCIAL PLATFORMS." In Futuristic Trends in Management Volume 3 Book 4. Iterative International Publisher, Selfypage Developers Pvt Ltd, 2024. http://dx.doi.org/10.58532/v3bhma4p2ch4.

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The revolutionary concept of Embedded Finance is based on the idea of integrating banking and other financial services into non-banking platforms to improve the user experience and meet individual needs. This piece examines the history, core features, and prospective outcomes of Embedded Finance in the banking industry. The abstract introduces the concept of "Embedded Finance," which is defined as the incorporation of financial services such as payments, loans, insurance, and wealth management into current digital platforms including e-commerce sites, social media platforms, and mobile applica
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Riva, Patrizia, Maurizio Comoli, and Ambra Garelli. "ESG for SMEs: Can the Proposal 2021/0104 for a European Directive Help in the Early Detection of a Crisis?" In Corporate Governance - Recent Advances and Perspectives [Working Title]. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.101234.

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With the proposal for a European Directive 2021/0104, the number of entities who will be required to prepare a non-financial statement (NFS) has been broadened. The directive provides that small and medium-sized enterprises (SMEs) may also voluntarily opt for drawing up a non-financial statement. It is therefore important to identify reporting standards containing key performance indicators (KPIs), tailored to the characteristics and structure of SMEs. In addition to the potential advantages in terms of improvement in relationships with stakeholders, NFI could be relevant for an early diagnosi
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Conference papers on the topic "Advantages and disadvantages of non-financial reporting"

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Gulii, Delia, and Maia Bajan. "The role of artificial intelligence in accounting: benefits and challenges." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.63.

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Аrtificial Intelligеncе (АI) is transforming thе accounting profession through automation, advanced data analytics, and intеlligent software. Тhis study еxamines the advantages and disadvantages of integrating АI into accounting, focusing on automation, еrror reduction, financial reporting, and the risks associated with the tеchnology. Тhe research highlights how АI improves efficiency, supports decision-making, and crеatеs nеw profеssional opportunities, while emphasizing the importance of human ovеrsight and еthical standards.
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Sekerez, Vojislav. "PREVOĐENJE FINANSIJSKIH IZVEŠTAJA U STRANOJ VALUTI – IZAZOVI ZA KVALITET KONSOLIDOVANOG FINANSIJSKOG IZVEŠTAVANJA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.525s.

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The rapid increase in the number of groups of companies that operate internationally leads to an increase in the importance of consolidated financial statements, but at the same time it also imposes numerous challenges when compiling them. The process of translating financial statements of foreign subsidiaries into the reporting currency of the parent company has been the subject of frequent changes in accounting regulations in the last few decades, which was often accompanied by controversies and divergent views between members of the academic and professional public. The methodological frame
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Javia, Shailesh. "Pipeline Corrosion Integrity Management by Direct Assessment." In ASME 2015 India International Oil and Gas Pipeline Conference. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/iogpc2015-7933.

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Integrity management of pipelines is a systematic, comprehensive and integrated approach to proactively counter the threats to pipeline integrity. Pressure testing, in-line inspection and direct assessment methods are used to verify the integrity of a buried pipeline. The Paper Discuses Direct Assessment Methodologies for Hydrocarbon Non Piggable Pipelines. Advantages and Disadvantages of Direct Assessment methodology and DA Protocols. The DA process accomplishes this by utilizing and integrating condition monitoring, effective mitigation, meticulous documentation and timely structured reporti
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"NON-FINANCIAL REPORTING: FACTORS, ADVANTAGES AND STANDARDS." In Russian science: actual researches and developments. Samara State University of Economics, 2019. http://dx.doi.org/10.46554/russian.science-2019.10-2-18/22.

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Peltonen-Gassmann, Helena, Mikhail Piatov, and Tatiana Solovey. "Standardization on non-financial reporting and new competitive advantages." In Proceedings of the Third International Economic Symposium (IES 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/ies-18.2019.35.

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Gałkiewicz, Dominika P., and Veronika Gaßner. "A Short Guidance for SME Sustainability Reporting at the EU Level." In 7th International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/itema.2023.167.

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Environment, Social and Governance (ESG) related regulations such as the Non-Financial Reporting Directive (NFRD) or the upcoming Tax­onomy Regulation of the European Union (EU) combined with the Corporate Sustainability Reporting Directive (CSRD) had and will have a lasting impact on various market participants including small and medium-sized enterpris­es (SMEs). Among these market participants, SMEs face difficulties in comply­ing with sustainability reporting due to limited resources and the absence of SME-specific guidelines. To address this issue, a framework for SME sustain­ability repo
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Iljinaitė, Marija, and Nijolė Maknickienė. "The financial markets are undergoing rapid transformations that raise fundamental questions about the effectiveness of traditional investment models and strategies. Nowadays, investment options are incomparably wider than ever before, and one of the areas of this global financial transformation is alternative investments, so the question is what might be the trends of one of these alternative investments, non-fungible tokens (NFT). The object of the study is alternative investments, such as NFTs. The article intends to reveal how NFTs might impact the valuation and trade of digital assets, as well as to identify the key advantages and risks associated with NFTs for investors and creators. The research will carry out cluster analysis of NFTs, which will help to better understand the NFT market, learn about possible prospects and developments, possible advantages and disadvantages, as well as the level of risk." In 14th International Scientific Conference „Business and Management 2024“. Vilnius Gediminas Technical University, 2024. http://dx.doi.org/10.3846/bm.2024.1232.

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The financial markets are undergoing rapid transformations that raise fundamental questions about the effectiveness of traditional investment models and strategies. Nowadays, investment options are incomparably wider than ever before, and one of the areas of this global financial transformation is alternative investments, so the question is what might be the trends of one of these alternative investments, non-fungible tokens (NFT). The object of the study is alternative investments, such as NFTs. The article intends to reveal how NFTs might impact the valuation and trade of digital assets, as
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Butnaru, Alina, Galina Badicu, and Veronica Grosu. "Bibliometric analysis of trends in intellectual capital measurement." In International scientific conference "Development Through Research and Innovation" IDSC-2025. Academy of Economic Studies, 2025. https://doi.org/10.53486/dri2025.56.

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From an accounting perspective, information on intellectual capital must be presented in both financial and non-financial statements. In order to make the most balanced and realistic forecast for the future, it is necessary to assess trends in the measurement of intellectual capital up to 2025. Bibliometric analysis shows that the main trends since 1994 have been related to company performance, knowledge, innovation, corporate social responsibility, and human capital, while in recent years, studies have addressed intellectual capital together with the concepts of management, intangibles, big d
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Valaskova, Katarina, and Dominika Gajdosikova. "CORPORATE DEBT AND EARNINGS MANAGEMENT: EVIDENCE FROM SLOVAKIA." In 12th International Scientific Conference „Business and Management 2022“. Vilnius Gediminas Technical University, 2022. http://dx.doi.org/10.3846/bm.2022.802.

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Several different models have been developed worldwide to detect manipulative financial reporting in en-terprises. These earnings management practices help enterprises improve their financial performance or gain some advantages based on window dressing techniques. Moreover, there are several firm-specific factors and indicators that can influence the earnings management behavior of enterprises. The purpose of this paper is to test the relationship between corporate debt and earnings management in a sample of 15,716 Slovak firms over a 5-year period. The level of earnings management is measured
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Meneghetti, S., C. Giolli, A. Giorgetti, and A. Scrivani. "The Use of National and EC Public Funds for Financing R&D Activities: The Case of a Thermal Spray Shop." In ITSC2010, edited by B. R. Marple, A. Agarwal, M. M. Hyland, et al. DVS Media GmbH, 2010. http://dx.doi.org/10.31399/asm.cp.itsc2010p0232.

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Abstract The current critical situation of the world economy pushes the companies to make themselves adaptable and to change their usual rigid behaviour in order to survive globalization of the market and the current financial crisis. A large quantity of people entering into the market created a sudden economic earthquake: the needs of goods and their way of production have changed with a subsequent unbalancing of supply and demand. The so called low cost countries (LCC) can offer a significant amount of goods at extremely low prices, with a high capability to “copy” the non-protected technolo
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