Izvorni znanstveni članak
https://doi.org/10.30924/mjcmi.28.1.10
What are the reasons behind publishing non-financial reports by Croatian public sector entities? – A survey of public managers
Martina Dragija Kostić
; Faculty of Economics and Business, University of Zagreb
Sanja Broz Tominac
orcid.org/0000-0002-7670-4341
; Faculty of Economics and Business, University of Zagreb
Matko Ljubić
orcid.org/0000-0002-3478-5868
; Faculty of Economics and Business, University of Zagreb
Sažetak
The number of studies on non-financial reporting by public sector entities is steadily increasing. Public sector entities have begun to report non-financial data to meet the needs of various stakeholders. Previous research has shown that public entities have begun to disclose non-financial information through various non-financial reports, such as sustainability reports, popular reports, integrated reports, and reports on websites or social media. This paper examines the disclosure of non-financial information in the form of non-financial reports by Croatian public sector entities and the reasons for publishing or not publishing such reports. The research is based on a questionnaire survey of Croatian public sector executives conducted in 2022. The results show that Croatian public sector entities have started to publish non-financial reports and that publication in the future is viewed positively. However, most of those who indicated that their institution does not prepare non-financial reports and those who do not know if their institution prepares the report are unfamiliar with non-financial reporting and non-financial reporting standards. This paper adds to the limited literature on non-financial reporting in the public sector. It reveals that the most important reason for not publishing non-financial reports by public sector entities is the absence of a legal requirement for non-financial reporting.
Ključne riječi
non-financial reporting; public sector; public managers; reforms; Croatia
Hrčak ID:
304693
URI
Datum izdavanja:
31.5.2023.
Posjeta: 395 *