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Pregledni rad
https://doi.org/10.17818/EMIP/2020/2.12

EMPLOYEE-RELATED INDICATORS IN THE NON-FINANCIAL REPORTING IN HOSPITALITY INDUSTRY

Ivana Načinović Braje   ORCID icon orcid.org/0000-0003-4062-5251 ; Faculty of Economics & Business, University of Zagreb
Ivana Pavić   ORCID icon orcid.org/0000-0002-1597-3652 ; Faculty of Economics & Business, University of Zagreb
Danijela Ferjanić Hodak   ORCID icon orcid.org/0000-0002-7620-9244 ; Faculty of Economics & Business, University of Zagreb

Puni tekst: engleski, pdf (382 KB) str. 559-578 preuzimanja: 160* citiraj
APA 6th Edition
Načinović Braje, I., Pavić, I. i Ferjanić Hodak, D. (2020). EMPLOYEE-RELATED INDICATORS IN THE NON-FINANCIAL REPORTING IN HOSPITALITY INDUSTRY. Ekonomska misao i praksa, 29 (2), 559-578. https://doi.org/10.17818/EMIP/2020/2.12
MLA 8th Edition
Načinović Braje, Ivana, et al. "EMPLOYEE-RELATED INDICATORS IN THE NON-FINANCIAL REPORTING IN HOSPITALITY INDUSTRY." Ekonomska misao i praksa, vol. 29, br. 2, 2020, str. 559-578. https://doi.org/10.17818/EMIP/2020/2.12. Citirano 03.08.2021.
Chicago 17th Edition
Načinović Braje, Ivana, Ivana Pavić i Danijela Ferjanić Hodak. "EMPLOYEE-RELATED INDICATORS IN THE NON-FINANCIAL REPORTING IN HOSPITALITY INDUSTRY." Ekonomska misao i praksa 29, br. 2 (2020): 559-578. https://doi.org/10.17818/EMIP/2020/2.12
Harvard
Načinović Braje, I., Pavić, I., i Ferjanić Hodak, D. (2020). 'EMPLOYEE-RELATED INDICATORS IN THE NON-FINANCIAL REPORTING IN HOSPITALITY INDUSTRY', Ekonomska misao i praksa, 29(2), str. 559-578. https://doi.org/10.17818/EMIP/2020/2.12
Vancouver
Načinović Braje I, Pavić I, Ferjanić Hodak D. EMPLOYEE-RELATED INDICATORS IN THE NON-FINANCIAL REPORTING IN HOSPITALITY INDUSTRY. Ekonomska misao i praksa [Internet]. 2020 [pristupljeno 03.08.2021.];29(2):559-578. https://doi.org/10.17818/EMIP/2020/2.12
IEEE
I. Načinović Braje, I. Pavić i D. Ferjanić Hodak, "EMPLOYEE-RELATED INDICATORS IN THE NON-FINANCIAL REPORTING IN HOSPITALITY INDUSTRY", Ekonomska misao i praksa, vol.29, br. 2, str. 559-578, 2020. [Online]. https://doi.org/10.17818/EMIP/2020/2.12

Sažetak
Due to many social and environmental challenges in the last decade, many companies recognized the importance of non-financial reporting to provide complete overview of its performance and socially responsible behaviour. Furthermore, for some companies the obligation of non-financial reporting has been institutionalized by European commission directives. This paper explores the extent of non-financial reporting regarding employment-matters in hospitality industry in Croatia. Research objective of the paper is to assess the type and amount of information regarding employment and human resource management related issues disclosed by hospitality industry companies listed on Zagreb Stock Exchange. Research results indicate that the quantity of disclosed information increased after implementing EU directives on non-financial reporting, but there is still room for improvement. It is expected that hospitality industry companies will disclose even more employee-related indicators in the future due to the importance they give to their human resources and the importance of such indicators is further discussed in this paper.

Ključne riječi
non-financial reporting; employee; hospitality industry; Croatia

Hrčak ID: 247892

URI
https://hrcak.srce.hr/247892

Posjeta: 380 *