Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2018.1480968
Exploring the quality of social information disclosed in non-financial reports of Croatian companies
Milena Peršić
; Faculty of Tourism and Hospitality Management, Accounting Department, University of Rijeka, Opatija, Croatia
Halmi Lahorka
; Business Department, Karlovac University of Applied Sciences, Karlovac, Croatia
Sažetak
By enacting the provisions of Directive 2014/95/EU and the
Croatian Accounting Act on disclosing non-financial and diversity
information, companies of public interest registering 500 and
more employees are required to disclose non-financial information.
The purpose of this research is to assess the quality of disclosed
social information in non- financial/sustainability reports of
Croatian companies. The assessment of the social information was
grounded on the framework defined by globally accepted sustainability
reporting standards by assessing the quality of social subcategories
of human rights, labour practice, community/society
and product, measured by attributes of relevance, clarity, verifiability,
comparability and clarity. With the overall quality score of
13.16 (out of possible 36), the results prove that Croatian companies
do disclose certain social information, but the reliability of
this information for benchmarking and competitiveness assessment
is questionable, as a consensus on the minimum of information
to be disclosed as a fundamental requirement for
benchmarking has not yet been reached.
Ključne riječi
Non-financial reporting; sustainability – social information; Directive 2014/ 95/EU; Croatian accounting act
Hrčak ID:
221064
URI
Datum izdavanja:
3.12.2018.
Posjeta: 990 *