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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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Kumari, Tanya, and Theresa Nithila Vincent. "Capturing non-financial information in integrated reporting." International Journal of Business Information Systems 40, no. 1 (2022): 98. http://dx.doi.org/10.1504/ijbis.2022.122879.
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Vićentijević, Kosana. "Non-financial reporting in the textile industry." Tekstilna industrija 67, no. 2 (2019): 50–53. http://dx.doi.org/10.5937/tekstind1902050v.
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Perrini, Francesco. "The Practitioner's Perspective on Non-Financial Reporting." California Management Review 48, no. 2 (January 2006): 73–103. http://dx.doi.org/10.2307/41166339.
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La Torre, Matteo, Svetlana Sabelfeld, Marita Blomkvist, Lara Tarquinio, and John Dumay. "Harmonising non-financial reporting regulation in Europe." Meditari Accountancy Research 26, no. 4 (October 2018): 598–621. http://dx.doi.org/10.1108/medar-02-2018-0290.
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Hilliard, Ivan, and Tiziana Priede. "Benchmarking responsible management and non-financial reporting." Benchmarking: An International Journal 25, no. 8 (November 29, 2018): 2931–49. http://dx.doi.org/10.1108/bij-09-2017-0255.
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PurposeThe purpose of this paper is to present a model, which assesses the wide range of data offered in non-financial reports, and enables benchmarking of these data between different organizations.Design/methodology/approachThis work uses aspects of fuzzy logic and qualitative comparative analysis to build fuzzy sets, which form the basis of the benchmarking tool.FindingsThe model presented permits the identification of both negative and positive aspects of an organization’s CSR actions, and shows where improvements can be made by highlighting the standards reached by others.Originality/valueThe model offers a benchmarking tool that allows analysis of non-financial reporting, something missing from the field of CSR until now. Additionally, it offers a new approach where data sets are constructed to measure environmental/social impact in function of each unit of economic value generated. This approach aligns social/environmental and economic performance, thereby emphasizing the interconnectivity of a company’s financial, social and environmental bottom lines.
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Kumar, Tanya, and Theresa Nithila Vincent. "CAPTURING NON-FINANCIAL INFORMATION IN INTEGRATED REPORTING." International Journal of Business Information Systems 1, no. 1 (2020): 1. http://dx.doi.org/10.1504/ijbis.2020.10028956.
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Попадюк, Ирина Федоровна, Маргарита Викторовна Табакова, and Александра Валерьевна Виноградова. "Materiality Concept Application in Non-Financial Reporting." ЖУРНАЛ ПРАВОВЫХ И ЭКОНОМИЧЕСКИХ ИССЛЕДОВАНИЙ, no. 1 (March 15, 2021): 144–47. http://dx.doi.org/10.26163/gief.2021.82.78.026.
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В статье детально рассматривается эволюция концепции существенности в контексте финансовой и нефинансовой отчетности. Обозначаются основные проблемы, связанные с определением порога существенности в контексте интегрированной отчетности. Отмечается значимость существенности как одного из ключевых принципов подготовки отчетности, определяется влияние на краткость отчетности и ее полезность для заинтересованных сторон. The article discusses the evolution of materiality concept in the context of financial and non-financial reporting. The main problems associated with determining the materiality threshold related to integrated reporting are outlined. The importance of materiality as one of the key reporting preparation principles is emphasized. The impact of materiality on the conciseness of reporting and its usefulness for key stakeholders is indicated.
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Al-dmour, Ahmed, Maysem F. Abbod, and Hani H. Al-dmour. "Qualitative Characteristics of Financial Reporting and Non-Financial Business Performance." International Journal of Corporate Finance and Accounting 4, no. 2 (July 2017): 1–22. http://dx.doi.org/10.4018/ijcfa.2017070101.
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The purpose of this article is to examine empirically, validate, and predict the reliability of the proposed relationship between the qualitative characteristics of financial reporting and non-financial business performance via the moderating role of the organizational demographic characteristics (type, size and experience). The article is based on primary data collected through a structured questionnaire from 239 out 328 of shareholdings companies in Jordan, and the single key respondents approach was employed. The quality of financial reporting was conceptualized by the IASB's framework fundamental qualitative characteristics (2008). The data were analyzed using structural equation modelling. The results showed that the magnitude and significance of the loading estimate indicate that the qualitative characteristics of financial reporting (i.e., relevance, understandability, faithful representation, comparability and timeliness) are significantly influence the non-financial business performance and the variation of relationship could be due to the demographic characteristics of the organizations (type, size, and experience). The article has important implications for accounting managers, auditors and financial practitioners and top managers in the surveyed companies and in similar organizations. The authors believe that the decision-makers of business organizations could benefit from this study's findings with a better understanding of the importance of the qualitative characteristics of financial reporting as well as their relationship with non-financial business performance.
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Moneva, José M., and Beatriz Cuellar. "The Value Relevance of Financial and Non-Financial Environmental Reporting." Environmental and Resource Economics 44, no. 3 (May 27, 2009): 441–56. http://dx.doi.org/10.1007/s10640-009-9294-4.
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Petryk, Olena, Оleksii Kurylo, Oleksandra Karmaza, Vitalii Makhinchuk, and Olga Martyniuk. "Non-financial reporting of companies and the necessity of its confirmation by auditors in Ukraine." Problems and Perspectives in Management 16, no. 2 (June 20, 2018): 385–95. http://dx.doi.org/10.21511/ppm.16(2).2018.35.
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The relevance of the study is caused by the fact that the non-financial reporting of business entities and the intensification of process of globalization are becoming nowadays an important source of information for making managerial decisions by different groups of stakeholders. The process of its implementation, definition of types, forms and content remains legally unregulated for Ukraine. A process of its audit requires a systemic solution and an appropriate independent audit opinion.The purpose of the article is to summarize the European and international experience in the field of regulation of drawing up and publication of non-financial reporting, to work out problems of its content definition and to provide proposals for the regulation of these issues in Ukraine, to define the recommended groups of indicators, and to ground the main directions and tasks of their audit.It is proposed to create a general concept for the implementation and development of non-financial reporting in Ukraine, which may require the adoption of the future Law of Ukraine “On Public Non-Financial Reporting”, national standards for its preparation, and relevant methodological recommendations for their implementation. The directions of development of theoretical, organizational and methodical issues of audit of non-financial reporting are provided.A number of valid normative acts of the Audit Chamber of Ukraine in terms of the regulation of audit of non-financial reporting and improvement of professional qualifications of specialists require clarification and accompaniments.
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Maas, Karen, and Peter Sampers. "The expected impacts of regulating non-financial reporting." Maandblad Voor Accountancy en Bedrijfseconomie 94, no. 7/8 (July 28, 2020): 265–74. http://dx.doi.org/10.5117/mab.94.55973.
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Traditional financial reporting is not sufficient anymore for the renewed need for information of stakeholders. In result, governments have created different policies to stimulate or to have seen a strong rise in this kind of reporting during the last decades. Stakeholders, including governments, have high expectations about the potential of the reporting process to lead to improved transparency and accountability as well as to internal change and performance improvement. In this article we have developed a theory of change, describing the logic of the path from reporting to performance improvement. Based on a literature study we have collected data that support or argue against this logic line. We conclude that there is limited evidence that we can expect that reporting automatically leads to improved performance. There is a clear need for more research into the impact of non-financial reporting on performance.
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Dagilienė, Lina, and Rūta Nedzinskienė. "An institutional theory perspective on non-financial reporting." Journal of Financial Reporting and Accounting 16, no. 4 (December 3, 2018): 490–521. http://dx.doi.org/10.1108/jfra-06-2016-0054.
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Purpose The paper aims to explore the impact of institutional factors on non-financial reporting in the Baltic countries. The vast majority of research in the scientific literature references practices of sustainable disclosures in developed countries with a focus on legal factors and their effect on corporate reporting. Meanwhile, there is a lack of in-depth empirical data for identifying correlations between institutional (mandatory, normative and company-specific) factors and non-financial reporting in developing countries. Design/methodology/approach The theoretical framework of neo-institutional theory was applied to explore how the external environment affects practices of non-financial reporting in developing countries. The approach used in the paper is quantitative. Findings The research results reveal that if companies are likely to disclose voluntarily one of non-economic aspects in their reports, they are also likely to disclose more about the other non-economic issues. However, no significant correlations were detected between the disclosure of voluntary (non-economic) and mandatory (economic) aspects. Mandatory factors promote both – economic and non-economic reporting – while normative and company-specific factors promote non-economic reporting more. Practical implications The authors contribute to the foreign investors and practitioners by helping to better understand corporate non-financial reporting practices in post-communistic countries. Originality/value The research adds to the growing body of research on non-financial reporting practices with particular reference to the developing Baltic context. This study also contributes to scientific literature by exploring the impact of different institutional factors to non-financial reporting in developing countries.
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Tachiciu, Laurentiu, Melinda Timea Fulop, Andreea Marin-Pantelescu, Ionica Oncioiu, and Dan Ioan Topor. "Non-Financial Reporting and Reputational Risk in the Romanian Financial Sector." www.amfiteatrueconomic.ro 22, no. 55 (August 2020): 668. http://dx.doi.org/10.24818/ea/2020/55/668.
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Anggraini, Anita, and Mulyaning Wulan. "Faktor Financial -Non Financial Dan Tingkat Pengungkapan Islamic Social Reporting (ISR)." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 3, no. 2 (March 6, 2019): 161–84. http://dx.doi.org/10.35836/jakis.v3i2.35.
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This study examines financial factors namely Size, Profitability and Leverage as wellas non-financial factors, namely Industrial Type and Size of Board of Commissionerthat affect the level of disclosure of ISR. ISR (Islamic Social Reporting) is an index ofsocial responsibility disclosure in accordance with Islamic principles. For users ofcorporate reports that Muslims, disclosure of social responsibility is a form ofaccountability to Allah and is also used as one of the sources of information taken intoconsideration. Therefore, the object of observation in this study is Jakarta IslamicIndex (JII), which is an index that describes Islamic stocks in Indonesia. The results ofthis study demonstrate that the Company Size, Profitability, Leverage, Industry Type,and Size of Board of Commissioners has a significant positive effect on the level ofdisclosure of ISR
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Inneh, Eghosa, Isaiah Omotayo FAKUNLE, Romoke Rafiat BUSARI, and Ibrahim Gbenga OLATUNJI. "Audit Characteristics and Financial Reporting Timeliness of Nigerian Listed Non-Financial Institution." Journal of Economics and Behavioral Studies 14, no. 2(J) (August 4, 2022): 13–25. http://dx.doi.org/10.22610/jebs.v14i2(j).3277.
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The management is accused of opportunistic behavior and financial report delays following the global financial scandal. Consequently, studies examine the effect of client-specific characteristics on financial report timeliness, and Nigeria is not an exemption. Recent studies focus on the effect of auditor's attributes in mitigating or explaining the rationale for the financial reporting delay. However, limited studies exist in Nigeria on the effect of audit characteristics on financial reporting timeliness in non-financial institutions. Our study contributes to knowledge by examining the effect of audit characteristics on the financial reporting timeliness in the Nigerian listed non-financial institution. We select 450 firm-year observations from 2011 to 2020 using a purposive sampling technique and estimate the model using the Ordinary Least Square Method (OLS). The result reveals that audit price and audit firm size positively affect financial reporting timeliness, while audit tenure is negative but insignificantly related to financial reporting timeliness. Our study concludes that delivering the financial report to the users takes longer when the auditors charge higher fees, reflecting an increase in auditors' workload resulting from additional audit risk and procedure. Also, large audit firms take a long time to communicate financial reports taking due care in forming audit opinions to ensure audit independence and reduce the litigation risk arising from the audit assignment
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KUKOBA, Andriy, and Olena SHUMEYKO. "Conceptual problems of non-financial reporting in science." Naukovi pratsi NDFI 2022, no. 1 (August 25, 2022): 114–21. http://dx.doi.org/10.33763/npndfi2022.01.114.
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In any research, the most important is the formation of a logical and grounded theoretical basis, which uses a clear understanding apparatus. This also applies to the research of the processes of non-financial reporting of different participants of public relations, which is a subject not only for the current, but also for many other studies. It has been found that among a large number of scientific publications concerning the preparation of non-financial reports a significant share of the author’s interpretation of the concept of “non-financial reporting” is given. At the same time, they have all the essence mainly related to such synonyms as: corporate social reporting, socially responsible reporting, social reporting, social environmental reporting, etc. In this context, the analysis of a large number of information sources concluded that the concept of “non-financial reporting”, which actualizes research and development on this problem, is essentially fragmented in the definitions. A significant conceptual apparatus gap causes many misunderstandings and problems that are not always possible to solve by means of contextual analysis. The expediency of the conceptual clarification of the concept of "non-financial reporting" is substantiated through the etymological analysis of the used word combinations and their reconstruction and separation of similar concepts from each other. In addition to the need to conceptualize conceptual apparatus, it is determined that it is appropriate to develop a methodology for recording the results of scientific institutions’ activities, which would take into account data that can be used for the calculation of GRI indicators. These indicators are necessary for the preparation of reports on the sustainable development of scientific institutions for their use in order to increase transparency of the activities of these institutions, as well as increase the inflow of investments while increasing the level of trust and positive attitude of interested persons.
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Medvedeva, O. E. "INTEGRATED NON-FINANCIAL CORPORATE REPORTING ON SUSTAINABLE DEVELOPMENT." Scientific bulletin of the Southern Institute of Management, no. 4 (December 30, 2017): 45–51. http://dx.doi.org/10.31775/2305-3100-2017-4-45-51.
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The article discusses the legal and economic problems of development in Russia of a new tool of environmental management aimed at environmental protection and implemented through the concept of Integrated non-financial corporate reporting in sustainable development. Summarizes international approaches accounting community to this field, practice shows the preparation of the integrated non-financial reporting of the Russian company-mi, identifies the main problems and disadvantages of the preparation of the integrated non-financial reporting in relation to environmental components does domestic companies. To eliminate these disadvantages it is proposed to show the process of formation of the company’s value under the influence of factors of sustainable development in the preparation of integrated non-financial reporting through the integration of environmental risks, expressed in terms of the assessment of potential and actual environmental damage. Currently, the legal definition of “environmental damage" in the Russian legislation is missing. There are also no grades of environmental damage, which hinders an adequate assessment of environmental risks that could be reflected in integrated non-financial reporting. In order to eliminate the problems of preparation of integrated non-financial reporting by Russian companies, it is proposed to eliminate gaps in the legal and methodological regulation of issues of assessment and compensation of environmental damage and adoption of a specialized regulatory document in this area in the form of a standard for assessing environmental damage.
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Dielini, Maryna. "Peculiarities of non-financial reporting development in Ukraine." Economy and forecasting 2022, no. 1 (August 3, 2022): 119–37. http://dx.doi.org/10.15407/econforecast2022.01.119.
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Under the condition of sustainable development, corporate social responsibility (CSR) becomes more important, and can be the key to improving the company's image and competitiveness on the market. Areas and forms of CSR implementation are numerous, one of which is the company's reporting on socially responsible practices. The importance of non-financial reporting is also emphasized by the Concept of state policy in the field of promoting corporate social responsibility in Ukraine until 2030 that highlights the necessity to publish non-financial reporting, which substantiates the topic of this scientific article. The purpose of the article is to determine the features of the introduction and dissemination of the practice of compiling and forms of non-financial reporting in Ukraine as a direction of manifestation of social responsibility of business. Methods of the article include analytical, statistical, comparison, and extrapolation ones etc. Theoretical analysis allows determining the main standards by which non-financial reports can be generated. These include: Global Reporting Initiative (GRI), UN Global Compact Report, AA1000 Standard, SA 8000: 2001 Social Responsibility Standard, and ISO 26000 Standard. Among the most common are the GRI Standard and UN Global Compact Report. The practical results of the study reveal that in Ukraine the number of GRI reports has increased compared to 2008, but this development is uneven. A comparison of the number of non-financial reports in Ukraine and Europe according to the Corporate Register found out that the number of reports in European countries has different trends: a decrease in 2017-2018 in some countries (UK, Germany, and France) and a subsequent revival to gradual growth in all countries. Analysis of the Transparency Index, calculated by the Center for the Development of Corporate Social Responsibility that considers the websites of companies based on CSR information for the period 2012-2020 reflects a change of countries that are leaders in this indicator. A positive characteristic is that among the TOP-10 companies there are not only private enterprises, but also state-owned ones. Overall indicators of CSR practices tend to increase and reflect the growing importance of this area of corporate social responsibility.
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Krawczyk, Patrycja. "Non-Financial Reporting—Standardization Options for SME Sector." Journal of Risk and Financial Management 14, no. 9 (September 3, 2021): 417. http://dx.doi.org/10.3390/jrfm14090417.
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Non-financial reporting is the basic tool for presenting the implementation of sustainability goals (SDGs). This paper investigated the current status of non-financial reporting standardization in terms of small and medium-sized enterprises. The topic of non-financial reporting has been discussed in recent years from the perspective of large business entities. So far, it has only rarely been applied to SMEs. This will increase significantly in the coming years when such reports will also become obligatory for smaller entities. The first stage of the research, based on the method of analysis and criticism of the literature, will be prepared in the area of the subject taken, including relations between the main concepts: sustainability, non-financing reports, SMEs. The essential data source used for the article is reports published by the Global Reporting Initiative. Based on the research conducted, it can be concluded that it is necessary to develop non-financial reporting standards for SMEs. These results may become a valuable resource of knowledge and a set of samples that can be useful in developing this area. Especially since it can be expected that such reports will also be obligatory for SMEs.
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BARCZYK, Krystyna. "Non-financial data reporting by public interest organizations." Scientific Papers of Silesian University of Technology. Organization and Management Series 2020 (2020): 9–18. http://dx.doi.org/10.29119/1641-3466.2020.149.1.
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Sikacz, Hanna. "Reporting of Non-financial Information of Capital Groups." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 82 (2016): 239–50. http://dx.doi.org/10.18276/frfu.2016.4.82/1-20.
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Shvetcov, Yu G. "From corporate social responsibility to non-financial reporting." Problemy ucheta i finansov, no. 19(3) (September 1, 2015): 10–15. http://dx.doi.org/10.17223/22229388/19/2.
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Hooks, Jill, and Warwick Stent. "Charities’ new non-financial reporting requirements: preparers’ insights." Pacific Accounting Review 32, no. 1 (November 4, 2019): 1–19. http://dx.doi.org/10.1108/par-12-2018-0119.
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Purpose The purpose of this paper is to obtain insights from preparers on the new Performance Report requirements for New Zealand registered Tiers 3 and 4 charities, in particular the non-financial information included in the ‘Entity Information’ section and the ‘Statement of Service Performance’. Design/methodology/approach Semi-structured interviews were conducted with 11 interviewees, each involved with governance and reporting of one or more Tiers 3- or 4-registered charities. These interviews were analysed in terms of accountability and legitimacy objectives, which motivated the regulators to introduce the new reporting regime. Findings Key findings are summarised under three themes. Manageability relates to perceptions and suggestions regarding implementation of the new requirements. Scepticism concerns some doubts raised by interviewees regarding the motivations for performance reports and the extent to which they will be used. Effects include concerns about potentially losing good charities and volunteers because of new requirements making their work ‘too hard’, although an increased focus on outcomes creates the potential for continuous improvement. Research limitations/implications The subjectivity that is inherent in thematic analysis is acknowledged and also that multiple themes may sometimes be present in the sentences and paragraphs analysed. The authors acknowledge too that early viewpoints may change over time. Practical implications Themes identified may assist regulators, professional bodies and support groups to respond to the views of preparers. Findings will also be of interest to parties in other jurisdictions who are considering the implementation of similar initiatives. Originality/value This paper provides early insights on new reporting requirements entailing significant changes for New Zealand registered charities for financial periods beginning on or after April 2015. The focus is on small registered charities (97 per cent of all New Zealand registered charities) and key aspects of the Performance Report: Entity Information and the Statement of Service Performance.
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SOLOVEI, Tat'yana N., and Valeriya A. PUCHKOVA. "The practice of non-financial reporting: Possible development trajectories." International Accounting 22, no. 7 (July 15, 2021): 781–803. http://dx.doi.org/10.24891/ia.24.7.781.
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Subject. This article summarizes development trends in non-financial reporting and traces the current problems of its content and qualities. Objectives. The article aims to indicate key problems of the content and quality of non-financial reporting, referring to the analyzable publications and analytical reviews of corporate practices. It also aims to determine possible regulation areas of non-financial reporting practices as part of the Concept for the Development of Public Non-Financial Reporting in the Russian Federation. Methods. For the study, we used the methods of detailed description and summary, comparison, analogy, and the logic and systems approaches. We analyzed scientific publication in periodicals and analytical reviews of the Russian Union of Industrialists and Entrepreneurs, Big Four companies, focusing on the development of non-financial reporting practices. Results. The article summarizes key problems of non-financial reporting, which are typical of the Russian and foreign companies. We suggest how the regulation of non-financial reporting should be developed in Russia, referring to the European experience and corporate practices. The article provides an analysis of the non-financial reporting quality in twelve Russian companies so as to verify and identify issues of its content and quality. Conclusions. Businesses do prepare their non-financial reports in compliance with the international standards and initiatives on sustainable development. They often fail to disclose what method they use to select subjects for their reports, reluctantly giving examples of negative effects on the environment or other adverse impact of their operations. The information is not always comparable for accounting periods. Considering the experience of the European countries in the regulation of non-financial reporting, we conclude there should be conceptual principles for non-financial reporting in accordance with international standards and national distinctions.
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Doni, Federica, Silvio Bianchi Martini, Antonio Corvino, and Michela Mazzoni. "Voluntary versus mandatory non-financial disclosure." Meditari Accountancy Research 28, no. 5 (November 18, 2019): 781–802. http://dx.doi.org/10.1108/medar-12-2018-0423.
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Purpose The recent European Union Directive 95/2014 enforced a radical shift from voluntary to mandatory disclosure of non-financial information. Given radical changes in reporting practices, there is an urgent need to assess the firms’ attitude to disclose non-financial information regarding the new requirement. This paper aims to investigate whether the quantity and quality of non-financial information, voluntarily disclosed in the years before the directive came into force, were linked to the level of compliance. Design/methodology/approach Selecting a sample of 60 Italian companies from the obliged entities, the authors carried out a manual content analysis on corporate reports and developed some research hypotheses to explore if their sustainability practices can affect non-financial disclosures required by the Italian adoption of the European directive (i.e. Legislative Decree 254/2016). Findings Evidence showed that prior skills and competencies in non-financial reporting made a significant contribution especially regarding to the presence of business model, but further efforts are expected to improve the quality of non-financial reports. Practical implications This study yields an initial assessment of the implementation of the European directive in Italy. It may, therefore, help policymakers to identify ways to improve the harmonization of reporting practices. Preparers can also be supported in choosing different positioning of reporting on non-financial information. Originality/value This research provides interesting insights into the ex ante and ex post adoption of the European directive by investigating how Italian companies are reacting to regulatory and institutional requirements. One of the main problems remains the lack of a shared understanding of the term “non-financial”, which can make the communication process difficult and unclear.
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Girella, Laura, Mario Abela, and Elisa Rita Ferrari. "Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting." FINANCIAL REPORTING, no. 1 (February 2018): 133–75. http://dx.doi.org/10.3280/fr2018-001005.
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In 1998 Miller, in his paper titled "The margins of accounting" observed that "By looking at the margins of accounting, we can understand how this influential body of expertise is formed and transformed" (Miller, 1998: 618). Drawing on this analogy, the boundaries of reporting and the ways these are defined and re-defined, as a consequence of the relationships organisations form with other entities from time to time, and their substantive nature provide insights about the business and its business model. Accordingly, an examination of reporting boundaries helps to better understand and appreciate the objective of an organisation, the logic that underlies its business model and how that is ‘reflected' and communicated through the reporting entity's financial statements - which may or may not align with the boundaries of the ‘organisation'. Despite the relevance of reporting boundaries as a critical aspect of the accounting discipline, it remains a relatively unexplored area in the literature. Accordingly, the aim of this work is to offer an initial overview on how the boundaries of reporting have (not) changed in response to the broadening scope of reporting to address both financial and ‘non-financial' information (e.g. sustainability, governance and intangibles) and attempts to promote greater integration between both sets of information (IIRC, 2013). In particular, the analysis draws on the interpretative schemes of Zambon (1996) and Zambon and Zan (2000) and is combined with the concept of ‘transplantation'. The manner in which reporting boundaries are defined for both financial and non-financial reporting is investigated and compared. This comparison enables similarities and differences between the definition of the ‘reporting boundary' to be problematised and explored for both financial and non-financial reporting.
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Lament, Marzanna, and Blanka Jarolímová. "Foreign capital as a determinant of the non-financial reporting development in insurance companies of the Visegrad Group countries." Investment Management and Financial Innovations 18, no. 1 (February 18, 2021): 203–14. http://dx.doi.org/10.21511/imfi.18(1).2021.17.
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Insurance companies are institutions of public trust, and this affects their corporate culture, strategies and management systems. One of the image concerns is reporting on socially responsible actions in non-financial reports. The prime objective of the research presented in this paper is to analyze the dependence between the level of non-financial reporting in the insurance market and the share of foreign capital, measured based on the market size of foreign insurance companies compared to all insurance companies, and the share of foreign insurance companies in non-financial reporting. The study concerned insurance markets in the Czech Republic, Hungary, Poland and Slovakia, and the overall market of the Visegrad Group countries. The theoretical section provides a review of the literature and applicable legislation to indicate the causes of non-financial reporting by insurance companies. Next, the correlation was used to determine the relationship between the variables studied, the regression method was applied to determine the impact of the variables studied, in particular foreign capital, on the level of non-financial reporting. A model was constructed, and the results of its estimation were analyzed. Analysis of the data demonstrated that the greater the share of foreign capital, the higher the level of non-financial reporting. The study results indicate that the share of foreign insurance companies can become a determinant in the development of non-financial reporting.
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Lament, Marzanna, and Sławomir Bukowski. "Non-financial reporting as a determinant of financial efficiency of insurance companies." Wiadomości Statystyczne. The Polish Statistician 67, no. 7 (August 1, 2022): 1–19. http://dx.doi.org/10.5604/01.3001.0015.9299.
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The growing ecological, social and environmental awareness of the society leads to the situation where the necessary determinants of success of a company are no longer good financial results only, but also image-related aspects, which affect the way of corporate reporting. Non-financial reporting is a response to the needs of stakeholders of insurance companies for new information on environmental and social issues which are related to the implementation of the idea of corporate social responsibility (CSR). It is treated as one of the dependent variables that affect financial efficiency measured with the rate of return on equity (ROE). The aim of the study presented in this paper is to assess the impact of non-financial reporting on the financial efficiency of insurance companies on the Polish insurance market. A representative group of 43 insurance companies operating on the Polish market in the years 2004–2019 was examined in the framework of the research. The statistical data came from the database of the Polish Chamber of Insurance (Pol. Polska Izba Ubezpieczeń – PIU). The assumption that non-financial reporting has a statistically significant effect on ROE was adopted as the research hypothesis, and it was verified by a panel model constructed for this purpose. The study confirmed the research hypothesis, which will contribute to the development of a theory which assumes that CSR activity affects financial results of companies.
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Listyawati, Ika. "Pengaruh Rasio Keuangan Terhadap Tindak Kecurangan Pelaporan Keuangan." MAKSIMUM 10, no. 1 (March 31, 2020): 41. http://dx.doi.org/10.26714/mki.10.1.2020.41-46.
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This study considers the effect of financial ratios on fraud in financial reporting.While the financial ratios issued are financial leverage, liquidity, profitability, andcapital turnover. Research has been conducted using quantitative methods withsecondary data. Secondary data comes from a list of cases in the FinancialReporting. This research uses purposive sampling method. The total sampleobtained was 32 companies. This company classification consists of 32 companiesthat do financial reporting and 32 companies that do not commit financial reportingby collecting which companies produce the same industry and year of observation.This study uses logistic regression statistical tools while the dependent variable isa dummy (non-metric) variable, while the independent variable is a mixture ofmetric and non-metric variables. The results show that financial leverage, liquidityand capital turnover affect financial reporting fraud, while profitability has noeffect.Keywoard : fraud in financial reporting, financial leverage, liquidity,profitability, and capital turnover.
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Listyawati, Ika. "Pengaruh Rasio Keuangan Terhadap Tindak Kecurangan Pelaporan Keuangan." MAKSIMUM 10, no. 1 (June 30, 2020): 128. http://dx.doi.org/10.26714/mki.10.1.2020.128-134.
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This study considers the effect of financial ratios on fraud in financial reporting.While the financial ratios issued are financial leverage, liquidity, profitability, andcapital turnover. Research has been conducted using quantitative methods withsecondary data. Secondary data comes from a list of cases in the FinancialReporting. This research uses purposive sampling method. The total sampleobtained was 32 companies. This company classification consists of 32 companiesthat do financial reporting and 32 companies that do not commit financial reportingby collecting which companies produce the same industry and year of observation.This study uses logistic regression statistical tools while the dependent variable isa dummy (non-metric) variable, while the independent variable is a mixture ofmetric and non-metric variables. The results show that financial leverage, liquidityand capital turnover affect financial reporting fraud, while profitability has noeffect.Keywoard : fraud in financial reporting, financial leverage, liquidity,profitability, and capital turnover.
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Ahmad Khan, Muzammal, and Jayakumar Chinnasamy. "Non-Financial Reporting Research in Developed and Developing Countries." International Research Journal of Business Studies 15, no. 2 (November 11, 2022): 143–65. http://dx.doi.org/10.21632/irjbs.15.2.143-165.
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Non-financial reporting is a disclosure of a company’s social, environmental, and human rights information. It is also known as environmental, social, and governance information. This study attempts to assess the main content and future research suggestions reported in previous non-financial reporting studies and aims to offer recommendations for future research. Nine major databases over a decade (2005-2016) were explored using specific keywords, 183 articles were identified to be exclusively dealt with non-financial reporting in both developed and developing nations. The finding indicates that there is a variation in the content focusing on non-financial reporting research in both developed and developing countries. Several selected articles have recommended that further research be focus on in-depth qualitative inquiries in the field to better support the practice of non-financial reporting.
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Шнайдер, Ольга, Ol'ga Shnayder, Татьяна Иззука, and Tatjana Izzyka. "FINANCIAL AND NON-FINANCIAL REPORTING OF ECONOMIC AGENTS: IMPORTANCE, OBJECTIVES AND DECISION." Russian Journal of Management 7, no. 2 (August 5, 2019): 46–50. http://dx.doi.org/10.29039/article_5d4846bdec1655.23048547.
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The economy of our country is going through a difficult period, which is aggravated by endless sanctions and difficult economic conditions in the world, which in turn affects the level of sustainable development of Russian economic entities. The primary problem of instability in terms of sustainable development of Russian companies is determined by the inability of economic entities to respond effectively to changes in the internal and external environment. In this regard, there is a need to establish an effective mechanism for managing sustainable development. One of the tools of this mechanism is non-financial reporting.
The complexity of the complex analysis of the sustainability of development due to the large number and variety of financial and non-financial factors affecting the sustainable development of the economic entity, and therefore their study is a certain complexity.
First of all, it is necessary to pay attention to the fact that Russian companies, as well as foreign ones, are guided by the level and volume of harmful emissions into the atmosphere, water bodies and soil. The reports show the resources consumed and their classification, the level of education and the age composition of the staff, as well as social factors focused on the average wage level, the involvement of personnel in the production process, the possibility of training and other non-financial factors.
Do not forget about the socio-cultural, investment and other factors affecting the economic entity as a whole. It is important to understand that economic actors seeking to benefit from the transition to sustainable development often have a longer time horizon and a broader set of objectives than traditional companies. As a rule, they are dissatisfied with the status quo and want to act socially responsible, as well as to protect the environment. They value employee well-being, society, culture and future generations. However, without being able to ignore short-term challenges, success in implementing the concept of sustainable development is more complex and time-consuming.
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Ibragimova, Aminat. "TRANSFORMATION OF MANAGEMENT ACCOUNTING RESULTS TO NON-FINANCIAL AND FINANCIAL INFORMATION IN GEOLOGICAL EXPLORATION." Vestnik of Kazan State Agrarian University 14, no. 4 (April 12, 2020): 100–106. http://dx.doi.org/10.12737/2073-0462-2020-100-106.
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The article is devoted to the problems of transformation of the management accounting system and the information included in geological exploration, which involves the modernization of the management accounting system in the industry, which can provide internal and external users with financial and non-financial information, the introduction of non-financial reporting forms in practice, the modification of existing methods and applied technologies, convergence financial, economic and technological aspects in the course of standardization of accounting and reporting, as well as the development of a methodological mechanism that allows for effective management accounting in the framework of geological exploration. The author examined the Russian accounting practice which showed that management information support is carried out within the framework of financial accounting, which creates confusion in reporting. Information is often duplicated, causing errors in reporting indicators, on the basis of which incorrect management decisions are made. Currently, Russian accounting and reporting are developing in parallel with the economic realities of the state. Inconsistency with the nature of transformations and the level of development of the economic mechanism may lead to a decrease in the qualitative characteristics of the accounting information generated in the economy. A study of the evolution of the development of domestic accounting and reporting has led to the conclusion that interested users are interested not only in financial performance indicators, but also non-financial indicators that disclose economic, social and environmental aspects of the activity. The latter can be defined as a global challenge of an economic nature, which especially concerns the extractive industries, and, accordingly, geological activity in the search for deposits.
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MOKRYNSKA, Zoriana, and Iryna BOROVYK. "INFORMATION SUPPORT OF NON-FINANCIAL REPORTING IN A PANDEMIC." Herald of Khmelnytskyi National University. Economic sciences 304, no. 2(1) (March 18, 2022): 101–7. http://dx.doi.org/10.31891/2307-5740-2022-304-2(1)-12.
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Dissemination of information on the principles of sustainable development implemented in the activities of enterprises and the results of non-financial reporting is usually through the web pages of enterprises. However, this is not the only platform for disseminating such information. Therefore, this article describes the main international platforms that can be used by enterprises. The dynamics of the number of non-financial reports in some European countries and Ukraine is analyzed. Trends and dynamics of the publication of certified non-financial reports in the world and Ukraine are determined. The article summarizes information on major competitions and awards for sustainable development cases and the best non-financial reports. In particular, the results of the selection of the best reports on sustainable development of the CR Reporting Awards 2021 are presented. The article presents the stages of this award, the criteria for selecting non-financial reports and the main nominations. The impact of COVID-19 on non-financial reporting of leading domestic enterprises is analyzed. It has been established that practical social cases related to the pandemic should be identified in the non-financial reporting of enterprises in the following areas: response to COVID-19, support during the pandemic, recovery and sustainability. Information on the results of the impact of COVID-19 on the indicators reflected in the non-financial statements is described. Our paper identifies shifts in the non-financial reporting of enterprises that, due to the pandemic impact, are more focused on social issues such as employee welfare, social welfare, occupational health and safety, and integration and equality. The need to provide reliable information presented in non-financial reporting in a pandemic is objectively justified by the need to increase the demand for social information. During various unforeseen crises, the information interests of stakeholders change. Therefore, to ensure sustainable development, the company needs to provide relevant social information reflected in non-financial statements that will maintain the trust of key stakeholders.
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IRIMUS, Roxana Mirella. "NON-FINANCIAL REPORTING: A BIBLIOMETRIC REVIEW OF THE PAST DECADE." Annals of the University of Oradea. Economic Sciences 31, no. 31(1) (July 15, 2022): 213–21. http://dx.doi.org/10.47535/1991auoes31(1)021.
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As it is shown in the Web of Science database, non-financial reporting spans from the early studies back in 1988, until nowadays. Its importance in the research field started to grow only in the past decade, as from 1988 till 2012 only 180 publications were issued on this subject. The current paper aims to study the following matters: the evolution of ”sustainability reporting” research field, the most frequently used terms associated with the subject of ”non-financial reporting”, the most interested countries in publishing literature on ”non-financial reporting” and the most cited authors on this matter. To do so, a bibliometric research will be carried on the topic of ”non-financial reporting”, using the VOS Viewer program.
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Dragija Kostić, Martina, Josip Čičak, and Matko Ljubić. "NON-FINANCIAL REPORTING AND ELEMENTS OF PERFORMANCE - ANALYSIS OF STATE OWNED ENTERPRISES IN CROATIA, SLOVENIA AND HUNGARY." Ekonomska misao i praksa 31, no. 2 (December 2022): 397–420. http://dx.doi.org/10.17818/emip/2022/2.3.
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Background: Non-financial reporting in the public sector is a relatively new topic. In the European Union, through Directive 2014/95/EU, non-financial reporting of public interest entities with over five hundred employees at the reporting date was introduced. Thus, member states are obliged to incorporate non-financial reporting into their national legislation. Purpose: The paper examines the assumption that more profitable companies will publish more information in non-financial reports to show their performance. Another assumption is that more indebted companies are producing more non-financial disclosures. Therefore, the purpose of this study was to determine whether there was a relationship between the information that is made public in public sector enterprises' (SOEs') non-financial reports and their financial performance. Methods/Approach: The paper analyses data from publicly available non-financial reports of SOEs for the period 2017-2019. The sample consists of 27 companies, including 10 Croatian SOEs, 10 Slovenian SOEs, and 7 Hungarian SOEs. Findings: Based on the conducted research we have drawn following findings; State ownership has a negative impact on the information provided in non-financial reports, while the quantity of information provided and the number of employees are positively correlated. Profitability has a negative impact on non-financial reporting, while a higher net profit will increase non-financial disclosures. Leverage has a positive impact on the IRD index in the sample of Croatia and Slovenia that was observed. Conclusion: Non-financial reporting has been implemented in accordance with Directive 2014/95/EU. In the examined sample of SOEs a correlation was found between non-financial reporting and the profitability and indebtedness of SOEs. Originality: Research in the paper has been made on previously unresearched examples – SOEs non-financial reporting in Croatia, Slovenia and Hungary.
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Gadau, Liana. "A NEW DIMENSION IN ACTIVITY REPORTING AND THE PERFORMANCE OF THE ENTERPRISE – NON-FINANCIAL REPORTING." Annals of "Spiru Haret". Economic Series 16, no. 2 (July 7, 2016): 101. http://dx.doi.org/10.26458/1628.
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Currently the focus is on the fact that non-financial reporting is essential for the transition to a sustainable economy which combines long-term profitability with social inclusion and protection of natural resources.Therefore, the present requirements of the European Union institutions on reporting non-financial enterprises and large groups of enterprises require that they report to both environmental and social as well as issues regarding compliance with human rights issues on combating corruption and bribery.It aims to increase the transparency and comparability among large companies.The merit and importance of non-financial reporting is that business goes beyond performance reporting financial size classical concept of performance thus completing two new dimensions, environmental and social.
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Barna, Laura-Eugenia-Lavinia, Bogdan-Ștefan Ionescu, and Liliana Ionescu-Feleagă. "The Relationship between the Implementation of ERP Systems and the Financial and Non-Financial Reporting of Organizations." Sustainability 13, no. 21 (October 20, 2021): 11566. http://dx.doi.org/10.3390/su132111566.
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Numerous studies have shown that ERP systems can improve organizational performance and efficiency. Thus, the main concepts addressed in the paper are ERP systems, their performance and the manner in which they improve financial and non-financial reporting. The purpose of this paper is to observe the relationship between ERP systems and financial reporting. The role of these systems is to ensure transparency over the financial and non-financial reporting process of an organization. The research method is represented by an archival analysis (organization’s annual reports) to highlight the relationship between ERP systems and financial and non-financial reporting, given the impact of ERP systems on the information used to prepare financial and non-financial reports and how the organization changes after implementing these systems. The results highlight the significant role of ERP systems within an organization, in terms of performance and improvements in financial and non-financial reporting.
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Krasodomska, Joanna. "NON-FINANCIAL REPORTING IN THE LIGHT OF CONSULTATIVE PROCESSES." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 479 (2017): 99–107. http://dx.doi.org/10.15611/pn.2017.479.09.
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Potasheva, O. N., and T. A. Korneeva. "FORMATION OF NON-FINANCIAL REPORTING: INTERNATIONAL AND RUSSIAN PRACTICE." Vestnik of Samara State University of Economics 5, no. 187 (2020): 97–105. http://dx.doi.org/10.46554/1993-0453-2020-5-187-97-105.
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