Relevant bibliographies by topics / Non-financial reporting

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Non-financial reporting'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 January 2023

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Journal articles on the topic "Non-financial reporting"

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Vorobei, Svitlana. "Fiscal issues of entities’ non-financial reporting." Economics of Development 20, no. 2 (December 28, 2021): 1–9. http://dx.doi.org/10.21511/ed.20(2).2021.01.

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The article identifies areas for strengthening the information value of non-financial reporting data, in particular in terms of its fiscal issues. The author substantiates the issues of disclosure of data on the impact of uncertainty on the entities’ activities based on the results of the analysis of scientific publications and generally accepted international documents. It is proved that high-quality non-financial reporting can serve as one of the tools for attracting additional funding for eliminating the consequences of the COVID-19 pandemic. The article highlights the results of the analysis of non-financial reporting of state-owned enterprises to identify data on the impact of the COVID-19 pandemic on their activities and compliance with the list of sustainability reporting indicators defined in the document “Guidance on core indicators for entity reporting on contribution towards implementation of the Sustainable Development Goals”, developed by UNCTAD ISAR. The paper substantiates that non-financial reporting data can serves as one of the information sources for decision-making at the state level in terms of avoiding fiscal risks (management report, report on payments to government). The core research methods used in the article: bibliometric analysis; synthesis; observation.
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Błażyńska, Joanna. "REPORTING NON-FINANCIAL INFORMATION." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 503 (2018): 59–67. http://dx.doi.org/10.15611/pn.2018.503.05.

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Monteiro, Albertina, Catarina Cepêda, and Amélia Silva. "EU Non-Financial Reporting Research." International Journal of Financial, Accounting, and Management 4, no. 3 (December 1, 2022): 335–48. http://dx.doi.org/10.35912/ijfam.v4i3.1179.

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Abstract: Purpose: This paper presents a longitudinal evaluation of the research about Directive 2014/95/EU regarding Non-Financial Reporting (NFR), identifying the t theoretical approaches, methodological adopteds, and research topics. Research methodology: Data was collected from the Web of Science (WoS) database, between 2016 and 2021. The search criteria resulted in a total of 59 valid articles, after which we performed a quantitative bibliometric analysis using VOSviewer software. Results: Publications on this Directive 2014/95/EU has increased from 2015 to 2021. Findings show that most articles resorted to quantitative and qualitative methodologies, emphasizing content analysis, combined with other research methods. The frameworks based on stakeholders and institutional theories are very popular in the field. Research is focused on (1) Directive 2014/95/EU regulation, implementation, compliance, and investigation, (2) determinants and impacts of NFR, (3) NFR level/evolution and (4) reasons and skills for NFR. Papers published on EU non-financial information are very heterogeneous and lack consensus as to its impact on NFR. Limitations: This study only included the WoS database as a source of data collection, and it would be valuable in future studies to add other quality databases. Contribution: This research contributes to illuminating institutional pressures implication for NFR development. Therefore, this analysis is essential for institutions operating in accounting information standardization, as well as for information preparers given the necessity to acquire skills to ensure this new challenge related to the reporting of corporate social responsibility. Keywords: 1. Non-Financial Reporting 2. Directive 2014/95/EU 3. Institutional Pressures 4. Bibliometric literature review
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ORZEŁ, Bartosz. "Non-financial value creation due to non-financial data reporting quality." Scientific Papers of Silesian University of Technology – Organization and Management Series 2020, no. 148 (2020): 605–17. http://dx.doi.org/10.29119/1641-3466.2020.148.44.

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Purpose:The main purpose of this article is to show non-financial value creation due to CSR 6reporting processes, a study on reports standards, types of reports submit by Polish enterprises 7and the statistics of the usage of these standards.8Design/methodology/approach:In this paper,GRI guideline requirements werepresented as 9a path to good-quality report creation. Additionally, anexample of quality assurance in CSR 10reporting in accordance withGRI guideline requirements was presented. The paper is based on 11the case study method. 12Findings:The result of the literature analysis is to show an approach to reportingnon-financial 13data in a comprehensive manner and in accordance with GRI guidelines.The other aspect is to 14show theinfluence of CSR reporting quality onnon-financial value.15Social implications:Reporting ofcorporate social responsibility by business organisations and 16entities is an example of improving the quality of human life, in particular in economic, social 17and environmental issues. The constant improvement of non-financial data reporting has 18significant impact on safety and sustainability in business and social development.19Originality/value: The paper shows specific view on non-financial value in connectionwith20stakeholders and organisations’ interest groups. 21Keywords:Non-financial value, CSR report quality, CSR reports, CSR reporting statistics, 22GRI guidelines.23Category of the paper: Case study, literature review.
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Kozhukhova, V. V., T. A. Korneeva, and O. N. Potasheva. "FOREIGN PRACTICE OF NON-FINANCIAL REPORTING." Vestnik of Samara State University of Economics 11, no. 181 (2019): 49–61. http://dx.doi.org/10.46554/1993-0453-2019-11-181-49-61.

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Mirmohammadi, Zohreh, ,. Abdolreza Talaneh, and Seyedeh Atefeh Hosseini. "Non-financial measures reporting in Iran." quarterly financial accounting journal 13, no. 49 (October 1, 2021): 31–56. http://dx.doi.org/10.52547/qfaj.13.49.31.

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Makarenko, Inna. "Public companies non-financial reporting and audit in Ukraine: challenges and prospects." Accounting and Financial Control 1, no. 1 (April 20, 2017): 32–38. http://dx.doi.org/10.21511/afc.01(1).2017.04.

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Public interest entities and public companies as their representatives should be an example in implementing of sustainable development initiatives (sustainable development goals of the United Nations, development strategy «Europe-2020», «Sustainable Development Strategy»Ukraine-2020») in the light of Association agreement. Main challenges for Ukrainian public companies are non-financial information disclosure and assurance of both financial and non-financial reporting through statutory audit. Key prospects of public companies accounting system reform were outlined in this regard. This research may contribute to the existing literature in regard of identifying key areas of improving financial and non-financial information PIEs disclosure as well as its independent verification through statutory audit. This improvement should incorporate European experience and provision of Directive 2014/95 / EU, Directive 2013/34 / EU, Directive 2014/56 / EU and Regulation (EU) no. 537/2014. Among the promising areas of research, introduction of integrated reporting for Ukrainian PIEs is worth noting.
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Bychkova, Svetlana, Svetlana Karelskaia, Elena Abdalova, and Elena Zhidkova. "Social responsibility as the dominant driver of the evolution of reporting from financial to non-financial: theory and methodology." Foods and Raw Materials 9, no. 1 (April 20, 2021): 135–45. http://dx.doi.org/10.21603/2308-4057-2021-1-135-145.

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Introduction. For over half a century, corporate social responsibility has been in the center of scientific discourse. Its basic concept has become part of strategic management, changing the content of financial reporting and leading to new forms of corporate reporting. Study objects and methods. The article substantiated the importance of studying corporate social responsibility (CSR) concepts and national models. The study covered the CSR basic concept, targets and paradigms. The evolution of CSR was considered in terms of its impact on the formation of non-financial reporting. Results and discussion. The authors identified two stages of non-financial reporting development and two directions for the convergence of financial and non-financial reporting. They proposed an assessment matrix to measure facts, actions, and resources in the past, present, and future. This matrix can help companies to generate information for integrated reporting by showing the impact of each type of capital (financial, production, human, intellectual, social, and environmental) on their value creation. Within a promising direction for developing non-financial reporting in conjunction with financial reporting, the authors set requirements to reflect the impact of climate risks on the company’s activities in accordance with the recommendations of the Task Force on Climate-Related Financial Disclosures. The authors discussed both standardized and their own approaches to CSR indicators. Finally, they addressed the problem of reliability of non-financial reporting, discussed various forms of its verification (taking evidence from food industry enterprises), and set specific principles to control non-financial reporting indicators. Conclusion. The authors identified further promising areas of research in the theory and practice of CSR. Their findings can be used in scientific debates on CSR and in the practice of corporate reporting.
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Marín Andreu, Laura, and Esther Ortiz-Martínez. "Non-financial information of Spanish companies and financial evolution." Social Responsibility Journal 14, no. 4 (October 1, 2018): 782–801. http://dx.doi.org/10.1108/srj-08-2017-0145.

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Purpose The purpose of this paper is to study the evolution of the non-financial information reporting in Spain and evaluate if it is related to the financial evolution of the companies. Design/methodology/approach Sustainability reporting has been studied based on the Global Reporting Initiative (GRI) standards. The sample gathers Spanish large firms listed on the IBEX 35 in 2010. The period of the analysis covers six years, from 2010 to 2015. Findings The main results are that almost every company applies the GRI standards to the reports. The common is to apply limited or moderated assurances to the reports and ask for the insurance of the “big four.” The reporting is evolving from specific corporate social responsibility reports to the integrated reports which join financial and non-financial performances. The evolution of the earning per share and dividend per share (DPS) of the companies is moderately related with the sustainable reporting and highlights the positive relationship between the last GRI version, the combination level of assurance and the use of engineering firms with the financial evolution, mainly DPS. Originality/value The most important contribution of this paper is to add some extra information to the relationship between non-financial information and financial features of the companies, and in the case of Spain, where there are not so many previous studies and it is an important benchmark in Europe.
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KORNIEIEVA, Iuliia. "Single electronic format of non-financial reporting." Naukovi pratsi NDFI 2022, no. 1 (August 25, 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 process of forming the modern architecture of ESG reporting in the EU, which is based on the requirement to transmit information in electronic format XHTML (eXtensibleBusiness Reporting Language) in accordance with the regulations of the EuropeanSingle Electronic Format (ESEF). The main advantages of CSRD are defined as follows :1) mandatory reporting - as common reporting structure for non-financial data is established at the legislative level so the data manipulation and use of SDG-washing and Cherry-picking practices will be reduced; 2) sustainability-related data disclosure on regular basis – strict requirement for annual reporting; 3) accuracy and completeness of sustainability-related information disclosure - bridging gaps in non-financial reporting; 4) saving company time and resources needed to be spend on reporting - reduction of the number of indicators, deduplication and unification of reporting forms. It is substantiated that the transition to a single electronic format of non-financial reporting over time willexpand Ukraine's investment potential during the postwar recovery.
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Dissertations / Theses on the topic "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 preparation of non-financial statements. 4. A.V. Blakita, R.S. Polyak. Non-financial reporting as a tool for assessing corporate social responsibility. Scientific Bulletin of Kherson State University. Series: Economic Sciences. 2015. Vip. 15. Ch. 4. S. 126-129. 5. T.V. Botsyan. Using standards for compiling and publishing non-financial statements: the experience of Ukrainian enterprises, 2014. № 2. URL: http://nbuv.gov.ua/UJRN/ eui_2014_2_10. 6. O.I. Gritsenko. Trends and problems of formation of integrated reporting by business entities. A young scientist. 2014. № 2 (05). Pp. 31-34. 7. G.O. Moskalyuk. Non-financial reporting in the implementation of the concept of sustainable development in Ukraine. Accounting and control in the management of economic stability of enterprises in the context of globalization / Ed. VF Maksimova. Odessa: ONEU, 2014. S. 323-373.
The structure of financial statements in accordance with the requirements of EU Directives is considered. The definition and purpose of non-financial reporting are given, the characteristics of positive and negative sides of non-financial reporting are given. The application of a systematic approach to the evaluation of non-financial reporting indicators is substantiated.
Розглянуто структуру фінансових звітів згідно вимог Директив ЄС. Приведено визначення та призначення нефінансової звітності, надано характеристику позитивних та негативних сторін складання не фінансової звітності. Обґрунтовано застосування системного підходу до оцінки показників не фінансової звітності.
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Sofilkanitsch, Christian [Verfasser]. "Non-GAAP reporting around financial restatements / Christian Sofilkanitsch." Paderborn : Universitätsbibliothek, 2020. http://d-nb.info/1211392066/34.

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Tham, Yeut Hong. "Multiple Directorships and Financial and Non-Financial Reporting Measures: Evidence from Australia." Thesis, Curtin University, 2016. http://hdl.handle.net/20.500.11937/53002.

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This thesis comprises three separate but connected essays focussing on multiple board directorships and its impact on financial and non-financial reporting measures of Australian publicly listed firms. Results suggest that financial reporting quality is enhanced with firms having skilled, knowledgeable and experienced board of directors resulting from other multiple board directorships. Consequently, the applicability of resource dependency theory between multiple directorships and earnings management, audit fees and CSR disclosures is validated from the results.
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Osuji, Onyeka Kingsley. "Establishing the legal framework for non-financial reporting by multinational enterprises." Thesis, University of Manchester, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.511239.

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Nie, Dongfang. "Two Essays on Non-GAAP Reporting." Thesis, University of North Texas, 2019. https://digital.library.unt.edu/ark:/67531/metadc1505239/.

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This dissertation investigates the interrelationships between a client's non-GAAP earnings disclosures, financial health (profit and loss status), and the external auditor's assessment of the client's going concern status. This dissertation comprises two essays. Essay 1 examines the informativeness and the quality of non-GAAP earnings disclosures in profit and loss firms separately. Using a large sample of non-GAAP earnings voluntarily disclosed by managers, I find that the informativeness and the quality of non-GAAP earnings vary in firms cross-classified by GAAP loss status and non-GAAP loss status. I also find that loss firms have higher quality non-GAAP exclusions relative to profit firms, although the expenses excluded by both profit and loss firms are associated with firms' future performance. Further, I posit and find that profit firms which voluntarily disclose non-GAAP losses have high-quality exclusions, while other non-GAAP reporting profit firms have low-quality exclusions. Having found that non-GAAP earnings in loss firms is opportunistic to some extent, I next study, in Essay 2, whether auditors understand the implications of low-quality non-GAAP reporting in these firms. Specifically, I examine 1) whether non-GAAP earnings disclosures are associated with the propensity of the auditor's going concern issuance to loss firms, and 2) whether non-GAAP earnings disclosures affect the accuracy of the auditor's going concern assessment. This is important because auditors often conduct audits of loss firms that disclose non-GAAP earnings, and the consequences of issuing wrong audit opinions can be severe. I find that the propensity of the auditor's going concern issuance is negatively associated with the magnitude of expense exclusions in loss firms, after controlling for determinants of going concern opinions that are derived from GAAP earnings. This finding suggests that auditors take into account information embedded in non-GAAP earnings when assessing clients' going concern status. Using bankruptcy outcome as a benchmark, I find that non-GAAP earnings disclosures could increase type II errors in auditors' going concern reporting. I further find that small size auditors and non-specialist auditors are more likely to be misled by non-GAAP reporting when making going concern decisions. In sum, my dissertation furthers our understanding of non-GAAP reporting and its implication for auditors' decision making for issuing going concern opinions.
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Chester, Ronan, and Jennifer Woofter. "Non-Financial Disclosure and Strategic Planning : Sustainability Reporting for Good Corporate Governance." Thesis, Blekinge Tekniska Högskola, Avdelningen för maskinteknik, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2252.

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A sustainability report is a tool to help organizations monitor and communicate economic, environmental, and social performance. A corporate strategic planning model is a tool that guides businesses through decision-making processes for sustainable competitive advantage and long-term economic success. While both tools can be used to move a company towards sustainability, the processes are usually not closely integrated. This project explores a closer integration of sustainability reporting and strategic planning for improved corporate governance and strategic sustainable development. We scrutinize the 2002 Global Reporting Initiative Sustainability Reporting Guidelines against a scientific principle definition of sustainability, pointing out current shortcomings and suggesting opportunities for improvement. An enhanced sustainability reporting model is proposed followed by an exploration of how this reporting model can bring value to the corporate strategic planning process.
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Ohlson, de Fine Tammy-Lee. "Private sector communication of non-financial information : critical insight into investor expectation." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/25624.

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Sustainability has become one of the key issues facing today’s organisations. Poor risk management, excessive compensation and greed have opened the behaviour of organisations to the eyes of the world and have called in corporate disclosures to date. While an increase of disclosure in non-financial reports has been noted, there is little evidence to suggest that the investment community is using this information to make informed investment decisions. The goal of this research was to draw attention to the importance of alignment of non-financial information between organisations and the investment community, in order to ultimately encourage responsible investment. This was done by way of a three-phase endeavor that delivered: • A best-practice framework for the communication of non-financial performance by organisations • An assessment of six South African organisations and their communication of non-financial information, specifically with their investment community • An assessment of six investment firms’ perceptions and expectations of non-financial performance communication in South Africa The study highlighted the importance of engaging the investor community in order to understand their expectation of non-financial performance information, thus rendering non-financial reports useful to the investment community and progressing the responsible investment movement in South Africa. Copyright
Dissertation (MBA)--University of Pretoria, 2011.
Gordon Institute of Business Science (GIBS)
unrestricted
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Maniora, Janine [Verfasser], Jürgen [Gutachter] Ernstberger, and Bernhard [Gutachter] Pellens. "Non-financial reporting and disclosure regulation / Janine Maniora. Gutachter: Jürgen Ernstberger ; Bernhard Pellens." Bochum : Ruhr-Universität Bochum, 2016. http://d-nb.info/1102524743/34.

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Ievdokymova, Maria. "Corporate social responsibility development in Russian business environment based on non-financial reporting." Thesis, Strasbourg, 2019. http://www.theses.fr/2019STRAB019.

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Contexte de la recherche : L'analyse rétrospective de la formation de la responsabilité sociétale des entreprises (RSE) nous a permis de définir les caractéristiques principales et les particularités des trois types de RSE: altruistic, philanthropic, corporate citizenship. En utilisant l'approche Triple Bottom Line et les normes internationale GRI pour les rapports non financiers, nous construisons notre modèle afin de mener une analyse de recherche qualitative et d'évaluer et de définir la forme actuelle de développement de la RSE parmi les grandes entreprises russes. Nous avons identifié la tendance positive de la présence de la RSE dans l'industrie pétrolière et gazière. Dans les conditions russes, les entreprises pétrolières et gazières dominent parmi les autres industries dans le domaine de la RSE pour plusieurs raisons. Premièrement, il s’agit de la branche la plus riche de l’économie russe. Deuxièmement, les autorités locales et les mouvements sociaux surveillent de près ces entreprises en raison de leur impact important sur les questions environnementales. Cette industrie représente un engagement fort des normes et pratiques internationales en matière de RSE par ce que elles mettre en oeuvre une conduite commerciale durable dans leurs pratiques de gestion. Cela est dû à un impact international élevé et à une expansion active des entreprises à l’étranger en donc elles font des investissements socialement importants pour créer une image positive de leurs entreprises auprès des parties prenantes. Limites de la recherche : Il existe un manque d'informations sur les activités de RSE parmi les grandes entreprises russes, ce qui indique une faible implication des entreprises dans les rapports non financiers. Ce fait reflète en plus de la faible participation de la RSE dans un grande partie des industries de l’économie russe et aussi un écart important de développement de la RSE entre les industries
Context: The retrospective analysis of CSR formation helped us to define the core special characteristics of CSR and divide them on three classifications (forms): Altruistic, Philanthropic Corporate Citizenship. Using the Triple Bottom Line approach and GRI standards for non-financial reporting, we build our model to conduct a qualitative research analysis to evaluate and define the current form of CSR development among large Russian enterprises. We have identified the positive trend of CSR presence by oil and gas industry. Under Russian conditions, oil and gas enterprises are leading among other industries in the sphere of CSR for several reasons. First, it is the richest branch of the economy of Russia.Secondly, local authorities and social movements closely monitor these companies because of their high impact on environmental issues. This industry represent a strong commitment of international standards and practices of CSR by implementing sustainable business conduct in their managerial practice. This is due to a high international impact and an active expansion abroad of the enterprises by making socially significant investments to create a positive image of their companies in front of stakeholders.Limits: There is a lack of information on CSR activities among large Russian enterprises, which indicates a low involvement of the companies in nonfinancial reporting. This fact reflects the closeness of activities of certain industries of Russian business environment and a significant gap of CSR development among industries
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Hogan, Brian. "Does the Market Know? Evidence from Managerial (Non-) Reporting of Financial Stealth Restatements." Case Western Reserve University School of Graduate Studies / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=case1220044485.

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Books on the topic "Non-financial reporting"

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Cinquini, Lino, and Francesco De Luca, eds. Non-financial Disclosure and Integrated Reporting. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-90355-8.

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Company financial reporting: An introduction for non-accountants. Malden, Mass: Blackwell Business, 1997.

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Morozova, Tat'yana, and Viktoriya Malickaya. International Financial Reporting Standards: tangible and intangible assets. Application practice. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1836225.

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The textbook contains a structured presentation of the Conceptual Framework for the presentation of financial statements, IFRS (IAS) 16 "Fixed Assets", IFRS (IAS) 2 "Inventories", IFRS (IAS) 40 "Investment Property", IFRS (IAS) 38 "Intangible Assets", IFRS (IFRS) 5 "Non-current Assets held for Sale and Discontinued operations". Fragments of information disclosure in financial statements in accordance with IFRS of more than 50 Russian and foreign companies are given. The choice of financial statements of companies is solely a subjective judgment of the textbook authors, is aimed at explaining certain provisions of IFRS and is not an advertisement or popularization of individual business entities. In the text of the textbook, examples are divided into examples - practice of application; examples - professional judgment; examples-explanations; examples - disclosure of information. At the end of each paragraph, self-examination questions and tests are presented, which help to structure theoretical knowledge and pay attention to the most significant information blocks of IFRS. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students in bachelor's and master's degree courses 38.03.01 "Economics" and 38.04.08 "Finance and Credit".
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C, Levis Wilson, ed. Unified financial reporting system for not-for-profit organizations: A comprehensive guide to unifying GAAP, IRS Form 990, and other financial reports using a unified chart of accounts. San Francisco: Jossey-Bass, 2000.

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REPORTING PRACTICES Financial and Non Financial. India: CSMFL Publications, 2016.

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Girella, Laura. Boundaries in Financial and Non-Financial Reporting. Taylor & Francis Group, 2021.

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Russell, Brian, Peter Lucas, and Philip Nash. Financial Accounting for Non-Reporting Entities. McGraw-Hill Australia, 2013.

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Girella, Laura. The Boundaries in Financial and Non-Financial Reporting. Routledge, 2018. http://dx.doi.org/10.4324/9780429504341.

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Stittle, John. Company Financial Reporting: An Introduction for Non-Accountants. Blackwell Publishers, 1998.

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Kunc, Martin, Lucrezia Songini, Anna Pistoni, and Pierre Baret. Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues. Emerald Publishing Limited, 2020.

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Book chapters on the topic "Non-financial reporting"

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Lykkesfeldt, Poul, and Laurits Louis Kjaergaard. "Implementing Non-financial Reporting Standards." In Investor Relations and ESG Reporting in a Regulatory Perspective, 275–79. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-05800-4_35.

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Hussey, Roger, and Audra Ong. "Statement of Financial Position – Tangible Non-current Assets." In Corporate Financial Reporting, 51–71. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_4.

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Hussey, Roger, and Audra Ong. "Statement of Financial Position – Equity and Non-current Liabilities." In Corporate Financial Reporting, 88–111. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_6.

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Tiron-Tudor, Adriana, Diana-Lavinia Martin, and Teodora Viorica Farcas. "Corporate Reporting Practices Concerning Non-financial Aspects: A Possible Prolix?" In Integrated Reporting, 241–63. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-01719-4_13.

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Tenuta, Paolo, and Domenico Rocco Cambrea. "ESG Measures and Non-financial Performance Reporting." In Corporate Sustainability, 27–57. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-11491-5_3.

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Tomic, Katica. "Financial Reporting in Insurance and International Financial Reporting Standards." In AIDA Europe Research Series on Insurance Law and Regulation, 245–62. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-85817-9_11.

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AbstractFinancial reporting obligations for financial institutions, including insurance companies, have increased in recent years and insurers needs to stay up-to-date on the latest revisions of International Financial Reporting Standards and data reporting requirements and to comply with it. Many of these reporting obligations on listed and large non-listed insurers will benefit the insurance industry in the long term but it is challenging and costly task for insurance companies. The complexity of organizing high-quality data, transparent and structured reporting processes for different purposes (e.g., financial and regulatory reporting, CSR reporting, and many other types of reporting at local level) with internal and external stakeholders within a specified time frame, have become a strategic initiative, value-based investment, and opportunity for growth of insurance companies. To meet the various reporting requirements while overcoming reporting challenges, insurance companies need to ensure effective data governance and oversight in their reporting processes, which require considerable staff resources, and expertise in a wide variety of area, including appropriate IT architecture setup. In this chapter, we will analyze financial reporting obligations for insurance companies and evolution of the international accounting standards for the insurance industry. Moreover, we will discuss some practical issues facing insurers to comply with different regulatory, financial, and business reporting requirements to fulfill their reporting obligations.
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Aluchna, Maria, and Maria Roszkowska-Menkes. "Non-financial Reporting. Conceptual Framework, Regulation and Practice." In Corporate Social Responsibility in Poland, 213–36. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-00440-8_14.

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Efimova, Olga, Olga Rozhnova, and Olga Gorodetskaya. "XBRL as a Tool for Integrating Financial and Non-financial Reporting." In Digital Science 2019, 135–47. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-37737-3_13.

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Lykkesfeldt, Poul, and Laurits Louis Kjaergaard. "Considering the Role of Non-financial Markets Stakeholders." In Investor Relations and ESG Reporting in a Regulatory Perspective, 93–96. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-05800-4_12.

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Simoni, Lorenzo. "The disclosure of non-financial information and the role of business models." In Business Models and Corporate Reporting, 6–49. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003016793-2.

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Conference papers on the topic "Non-financial reporting"

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Solovey, Tatiana, Natalia Spiridonova, and Tatiana Sudova. "Non-financial reporting: quantitative and qualitative aspects." In Proceedings of the Third International Economic Symposium (IES 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/ies-18.2019.36.

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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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Stanescu, Sorina Geanina, Constantin Aurelian Ionescu, and Mihaela Denisa Coman. "Green Accounting - Pivot of Non-Financial Reporting." In International Conference Globalization, Innovation and Development. Trends and Prospects (G.I.D.T.P.). LUMEN Publishing House, 2020. http://dx.doi.org/10.18662/lumproc/gidtp2018/22.

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Filipova-Slancheva, A. "Non-financial Reporting in Bulgaria – Status and Challenges." In The 3rd Human and Social Sciences at the Common Conference. Publishing Society, 2015. http://dx.doi.org/10.18638/hassacc.2015.3.1.163.

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Rajin, Danica, Marijana Petrović, and Tijana Radojević. "Non-Financial Reporting in the Postal Services Industry." In FINIZ 2018. Belgrade, Serbia: Singidunum University, 2018. http://dx.doi.org/10.15308/finiz-2018-24-36.

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Stanišić, Milovan, Nikica Radović, and Jelena Nikolić. "Possibilities of Non-Financial Reporting in the Hospitality." In FINIZ 2018. Belgrade, Serbia: Singidunum University, 2018. http://dx.doi.org/10.15308/finiz-2018-3-9.

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Kibiya, Muhammad Umar. "Audit Committee Characteristics and Financial Reporting Quality: Nigerian Non-Financial Listed Firms." In ISSC 2016 International Conference on Soft Science. Cognitive-crcs, 2016. http://dx.doi.org/10.15405/epsbs.2016.08.106.

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Wahyuningtyas, Endah Tri, Dina Anggraeni Susesti, and Muis Murtadho. "Does sustainability reporting improve financial and non financial performance in Indonesia Companies?" In International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.211225.034.

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Korneeva, T. "The Forming Of Non-Financial Reporting: Challenges And Opportunities." In Proceedings of the II International Scientific Conference GCPMED 2019 - "Global Challenges and Prospects of the Modern Economic Development". European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.03.61.

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Efimova, O. V., E. V. Nikiforova, M. M. Basova, O. V. Shnaider, and I. G. Ushanov. "Practice of non-financial reporting disclosure by Russian companies." In ICEMIS'19: The 5th International Conference on Engineering & MIS 2019. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3330431.3330442.

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Reports on the topic "Non-financial reporting"

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Granetto, Paul J., Richard B. Bird, James L. Kornides, and John K. Issel Walter J. Cainey. Financial Management: Naval Air Systems Command Financial Reporting of Non-Ammunition Operating Material and Supplies for FY 2002. Fort Belvoir, VA: Defense Technical Information Center, November 2002. http://dx.doi.org/10.21236/ada408231.

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Robson, Jennifer. The Canada Learning Bond, financial capability and tax-filing: Results from an online survey of low and modest income parents. SEED Winnipeg/Carleton University Arthur Kroeger College of Public Affairs, March 2022. http://dx.doi.org/10.22215/clb20220301.

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Previous research has identified several likely causes of eligible non-participation in the Canada Learning Bond (CLB), including awareness, financial exclusion, and administrative barriers. This study expands on that research, with a particular focus on the role of tax-filing as an administrative obstacle to accessing the CLB. I present results from an online survey of low and modest income parents (n=466) conducted in 2021. We find that, even among parents reporting they have received the CLB (46%), a majority (51%) report low confidence in their familiarity with the program, and more than one in six (17%) are unaware of the need to file tax returns to maintain eligibility for annual CLB payments. Self-reported regular tax-filing is associated with a 59% increase in the probability of accessing the CLB, even when controlling for a range of parental characteristics. This study confirms previous work by Harding and colleagues (2019) that non-filing may explain some share of eligible non-participation in education savings incentives. Tax-filing services may be an important pathway to improve CLB access. Low and modest income parents show substantial diversity in their preferred filing methods and outreach efforts cannot be concentrated in only one avenue if they are to be successful. The study also tests a small ‘nudge’ to address gaps in awareness and finds that information-only approaches to outreach are likely to have limited success, even with motivated populations.
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Khan, Mahreen. Public Financial Management and Transitioning out of Aid. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/k4d.2022.145.

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This rapid review found an absence of literature focused specifically on measuring the impact of PFM and governance systems in countries that have transitioned from aid, by moving up the income ladder. However, there are a few academic publications and a limited number of studies by multilateral, such as the World Bank, that examine the role of PFM and governance systems in countries that are transitioning or have moved away from aid. However, the importance of public financial management (PFM) and governance systems in development is well established and seen as a pre-requisite for economic growth. To effectively transition from aid, most low-income countries (LICs) need to upgrade their PFM and governance systems to meet the different scale, resources, accountability mechanisms, and capacity-building requirements of a middle-income country (MIC). The absence of the above empirical evidence may be due to the complexity of measuring the impact of PFM reforms as the results are non-linear, difficult to isolate from other policies to establish causality, and manifest in a longer time frame. However, through comparative country studies, the consequences of deficient PFM and governance have been well documented. So impaired budgetary planning, implementation, and reporting, limited fiscal transparency, weak accountability mechanisms, resource leakage, and inefficient service delivery are well recognised as detrimental to economic growth and development. The literature on transitioning countries focuses predominantly on the impact of aid withdrawal on the social sector, where comparative qualitative data is easier to obtain and the effects are usually more immediate, visible, and may even extend to global health outcomes, such as in AIDS prevention programmes. Thus, tracking the progress of donor-assisted social sector programmes is relatively easier than for PFM and governance reforms. The literature is more abundant on the overall lessons of transitions from aid both for country governments and donors. The key lessons underscore the importance of PFM and governance systems and mechanisms to a successful transition up the income ladder: Planning for transition should be strategic, detailed and specifically geared to mitigate against risks, explicitly assessing the best mix of finance options to mitigate the impact of aid reduction/withdrawal on national budgets. The plan must be led by a working group or ministry and have timelines and milestones; Where PFM and governance is weak transition preparation should include strengthening PFM especially economic and fiscal legislation, administration, and implementation; Stakeholders such as donor partners (DPs) and NGOs should participate in the planning process with clear, open, and ongoing communication channels; Political and economic assessments in the planning and mid-term phases as well as long-term monitoring and evaluation should be instituted; Build financial, technical, and management capacity throughout the plan implementation This helpdesk report draws on academic, policy, and grey sources from the previous seven years rather than the usual K4D five-year window, to account for the two-year disruption of COVID-19. As cross-country studies on PFM and governance are scarce, a few older studies are also referenced to ensure a comprehensive response to the query. The report focuses on low-income countries transitioning from aid due to a change in status to lower-middle-income countries.
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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), December 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. It is also argued that tax amnesties might incentivise non-compliance – taxpayers may engage in non-compliance in the hope of benefiting from an amnesty. This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and from this analysis develops a model tax amnesty, whose features maximise the benefits of a tax amnesty while minimising the potential costs. The model tax amnesty: (1) is permanent, (2) is available only to taxpayers who make a voluntary disclosure, (3) relieves taxpayers of penalties, interest and the risk of prosecution, but treats intentional and unintentional non-compliance differently, (4) has clear reporting requirements for taxpayers, and (5) is communicated clearly to attract non-compliant taxpayers without appearing unfair to the compliant ones. The paper then focuses on the Ugandan tax amnesty introduced in July 2019 – a Voluntary Disclosure Programme (VDP). As at 7 November 2020, this initiative had raised USh16.8 billion (US$6.2 million) against a projection of USh45 billion (US$16.6 million). The paper examines the legal regime and administration of this VDP, scoring it against the model tax amnesty. It notes that, while the Ugandan VDP partially matches up to the model tax amnesty, because it is permanent, restricted to taxpayers who make voluntary disclosure and relieves penalties and interest only, it still falls short due to a number of limitations. These include: (1) communication of the administration of the VDP through a public notice, instead of a practice note that is binding on the tax authority; (2) uncertainty regarding situations where a VDP application is made while the tax authority has been doing a secret investigation into the taxpayer’s affairs; (3) the absence of differentiated treatment between taxpayers involved in intentional non-compliance, and those whose non-compliance may be unintentional; (4) lack of clarity on how the VDP protects the taxpayer when non-compliance involves the breach of other non-tax statutes, such as those governing financial regulation; (5)absence of clear timelines in the administration of the VDP, which creates uncertainty;(6)failure to cater for voluntary disclosures with minor errors; (7) lack of clarity on VDP applications that result in a refund position for the applicant; and (8) lack of clarity on how often a VDP application can be made. The paper offers recommendations on how the Ugandan VDP can be aligned to match the model tax amnesty, in order to gain the most from this compliance tool.
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