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eng Corporate Social Responsibility Reporting: Differences among Selected EU Countries
Markota Vukic, Nikolina
Business Systems Research Vol. 6, No. 2, 2015
Background: Greater transparency has become a relevant topic for companies around the world. Information and communication technologies revolution (ICT revolution) has forced companies to become more transparent. With the intention of increasing companies’ transparency, the European Union (hereinafter: the EU) has presented a new Accounting Directive 2013/34/EU which makes Corporate Social Reporting (hereinafter: CSR reporting) mandatory for certain companies. Objectives: EU Directives should be the same for all Member States; however, some aut...
Hrčak ID: 146903

Peršić, Milena; Janković, Sandra; Vlašić, Dubravka
DIEM Vol. 1, No. 1, 2013
Decision making should be based on high quality information relevant for guiding companies towards achieving sustainable goals and objectives. Accounting and sustainability standards as well as chosen accounting instruments have significant impact on quality of information and possibilities of their comparison (benchmarking). This paper will present the research results of achieved level of sustainability accounting reporting system in Croatian hotel industry, especially in the field in which internal results can be used for external purposes....
Hrčak ID: 161413

Krivačić, Dubravka
Journal of Accounting and Management Vol. VII, No. 1, 2017
Movement of companies towards sustainable development resulted in increased demand from their stakeholders to disclose sustainability reports. Sustainability reports are considered as an evidence of responsible business practice that provides the necessary non-financial information to external and internal stakeholders. Sustainability reports enable companies to consider their efficiency in addressing the sustainability issues, and at the same time easier to assess the opportunities, but also the challenges they face. In their preparation is ad...
Hrčak ID: 194710

Krivačić, Dubravka; Janković, Sandra
Although COVID-19 pandemic has caused significant disruptions and limitations in the operations of business entities, it is debated that it could be a unique opportunity to intensify the development of long-term sustainable business practices. According to previous research on the response of business entities to the pandemic, it has been determined that they have given priority to social responsibility over achieving short-term profitability. Also, the focus was not shifted from the environmental dimension of sustainability, moreover, the cont...
Hrčak ID: 271681

Eremenko, Denis S.; Kuzmina, Elena V.
DIEM Vol. 4, No. 1, 2019
Neuromarketing of financial reporting is a topic of interest to all representatives of the professional accounting and auditing environment. This paper will present the main problems of modern financial accounting, and possible solutions to them using neuromarketing methods. Thus, in order for financial statements to allow companies to attract new investments, as well as to avoid penalties from the tax authorities, organizations need to regard reporting as a commodity whose main consumers are users of these financial statements. In order to mak...
Hrčak ID: 228684

eng Factors influencing the disclosure of additional financial and non-financial information by large enterprises
Rep, Ana; Sever Mališ, Sanja; Dumančić, Kosjenka
Management Vol. 27, No. 1, 2022
Nowadays, more than ever, stakeholders are demanding that additional information are disclosed in addition to financial information as part of corporate reporting. This need is being recognized by regulators, who have begun to enact laws requiring large companies to disclose at least the required information and financial information. This study aims to examine some of the possible company characteristics that may influence the extent of information disclosure, particularly the direction of their influence and significance. The study was conduc...
Hrčak ID: 279194

eng Non-Financial Reporting as Part of Sustainability Accounting With the Examples of Good Practices
Vuković, Renata; Markota Vukić, Nikolina; Sesar, Darija
Doing business today for a conscious entrepreneur is not only focused on profit but also on the social, environmental, and economic aspects of doing business together with the sustainable development. Therefore, non-financial reporting for involved stakeholders is a new source of information based on which key decisions will be made related to the further development of the company itself. It contains information on relevant measures that affect the development of business and its results, the effects of business from the environmental and soc...
Hrčak ID: 244889

eng Evaluation of Information Asymmetry in Financial Reporting: Other Approach, Other Result: New Evidence from Iran
Salehi, Mahdi; Rostami, Vahab
The results of this survey showed that preparers’ perception of accounting qualitative characteristics preferences and information asymmetry areas generally differ from those accounting profession members’ and especially auditors are less satisfi ed than accountants from current fi nancial reporting accordance with qualitative characteristics. This fi nding in some aspect is in accordance with past fi nding by Mirshekary and Saudagaran (2005). Moreover, this study revealed that all of the respondents among six compared qualities are satis...
Hrčak ID: 110093

eng Reporting categories in urine test strip analysis: Croatian survey and call for action
Dojder, Ana; Vuljanić, Dora; Špoljarić, Valentina; Saračević, Andrea; Dukić, Lora; Leniček Krleža, Jasna; Vlašić Tanasković, Jelena; Maradin, Ivana; Grzunov, Ana; Šimundić, Ana-Maria
Biochemia Medica Vol. 29, No. 2, 2019
Introduction: In line with the national recommendations, Croatian medical laboratories report urine test strip qualitative analysis results using a categorized scale with defined number of categories. Since concentration ranges for measured analytes have not been provided by national professional authority, it is up to the laboratories to define their own categories. The aim of study was to assess the comparability of concentrations assigned to different categories used in reporting the results of dipstick urinalysis in Croatian laboratories....
Hrčak ID: 221081

eng Integrated Reporting - Concept and Impact on Performance of Croatian Companies
Vitezić, Neda; Petrlić, Antonija
Journal of Accounting and Management Vol. VIII, No. 1, 2018
Integrated reporting is a combination of financial and non-financial information intended primarily for external stakeholders. However, it is also an effective manage-ment control tool, as it promotes integrated thinking, strengthens the company’s reputation and overall success. The aim of this paper is to investigate the extent to which The International <IR> Framework (IR) is recognized in Croatian companies and whether a higher level of efficiency encourages companies to socially more res-ponsible performance. The starting point isThe Intern...
Hrčak ID: 207785