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Management : Journal of Contemporary Management Issues, Vol. 28 No. 1, 2023.

Original scientific paper

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 id orcid.org/0000-0002-7670-4341 ; Faculty of Economics and Business, University of Zagreb
Matko Ljubić orcid id orcid.org/0000-0002-3478-5868 ; Faculty of Economics and Business, University of Zagreb

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Abstract

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.

Keywords

non-financial reporting; public sector; public managers; reforms; Croatia

Hrčak ID:

304693

URI

https://hrcak.srce.hr/304693

Publication date:

31.5.2023.

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