Exploring the quality of social information disclosed in non-financial reports of Croatian companies
| Autor: | Halmi Lahorka, Milena Peršić |
|---|---|
| Rok vydání: | 2018 |
| Předmět: |
Economics and Econometrics
business.industry media_common.quotation_subject Comparability Accounting Benchmarking Directive Public interest law.invention Non-financial reporting sustainability – social information Directive 2014/ 95/EU Croatian accounting act law Sustainability reporting CLARITY non-financial reporting Directive 2014/95/EU Quality (business) Relevance (information retrieval) business media_common |
| Zdroj: | Economic research-Ekonomska istraživanja Volume 31. Issue 1 |
| ISSN: | 1848-9664 1331-677X |
| Popis: | By enacting the provisions of Directive 2014/95/ EU and the Croatian Accounting Act on disclosing non-financial and diversity information, companies of public interest registering 500 and more employees are required to disclose non- financial information. The purpose of this research is to assess the quality of disclosed social information in nonfinancial/sustainability reports of Croatian companies. The assessment of the social information was grounded on the framework defined by globally accepted sustainability reporting standards by assessing the quality of social sub-categories of human rights, labour practice, community/society and product, measured by attributes of relevance, clarity, verifiability, comparability and clarity. With the overall quality score of 13.16 (out of possible 36), the results prove that Croatian companies do disclose certain social information, but the reliability of this information for benchmarking and competitiveness assessment is questionable, as a consensus on the minimum of information to be disclosed as a fundamental requirement for benchmarking has not yet been reached. |
| Databáze: | OpenAIRE |
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