Non-financial performance indicators. Key aspects and differences in current reporting guidelines. An analysis of the different standards for corporate responsibility reporting

Autor:	Gunter Meeh-Bunse, Stefan Schomaker
Rok vydání:	2017
Předmět:	Globalization business.industry Corporate social responsibility Accounting Context (language use) business
Zdroj:	Współczesne Problemy Ekonomiczne. 14:141-152
ISSN:	2353-2815 2081-9579
DOI:	10.18276/wpe.2017.14-10
Popis:	While investors in addition to financial data show increasing demand for non-financial information, performance indicators such reporting is now boosted by regulation. Such indicators are understood in the CSR context: decisionrelevant information about the ecological, economic and social action of an enterprise. In reporting such information preparers rely on national, European or international approaches. The objective of the paper is to analyze selected guidelines for CSR reporting in terms of their core areas. This should help preparers to choose the suitable reportingguidelines. It should also support stakeholders to better appraise the reported information. Thematic priorities of the different reporting guidelines in the context of corporate responsibility reporting are identified.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::bf5557edb68bc1bf84830f363380b984 https://doi.org/10.18276/wpe.2017.14-10 Zobrazit plný text záznamu