Intangible and integrated responding
Compilation of non-financial and integrated reporting has arisen due to declining credibility and confidence in financial reporting, which have arisen due to the global economic crisis, blaming the growing number of accounting and company fraud in the last period, climate change, doubts about social...
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| Format: | Article |
| Language: | srp |
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University Business Academy - Faculty of Economics and Engineering Management, Novi Sad, Serbia
2022-01-01
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| Series: | Ekonomija: teorija i praksa |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/2217-5458/2022/2217-54582202088G.pdf |
| _version_ | 1817968413478223872 |
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| author | Gogić Nemanja |
| author_facet | Gogić Nemanja |
| author_sort | Gogić Nemanja |
| collection | DOAJ |
| description | Compilation of non-financial and integrated reporting has arisen due to declining credibility and confidence in financial reporting, which have arisen due to the global economic crisis, blaming the growing number of accounting and company fraud in the last period, climate change, doubts about social and environmental implications globalization. The reaction to such an environment is the distrust of investors and other state holders in traditional financial reporting as well as the growing popularity of topics, corporate governance, sustainable development, corporate sustainability and integrated reporting. The paper presents the many advantages and limitations that companies face when compiling and presenting non-financial and integrated reporting, as the supreme framework for reporting. |
| first_indexed | 2024-04-13T20:07:32Z |
| format | Article |
| id | doaj.art-14c61419f4c94e179820f7696d20b27e |
| institution | Directory Open Access Journal |
| issn | 2217-5458 2620-0228 |
| language | srp |
| last_indexed | 2024-04-13T20:07:32Z |
| publishDate | 2022-01-01 |
| publisher | University Business Academy - Faculty of Economics and Engineering Management, Novi Sad, Serbia |
| record_format | Article |
| series | Ekonomija: teorija i praksa |
| spelling | doaj.art-14c61419f4c94e179820f7696d20b27e2022-12-22T02:31:56ZsrpUniversity Business Academy - Faculty of Economics and Engineering Management, Novi Sad, SerbiaEkonomija: teorija i praksa2217-54582620-02282022-01-011528810410.5937/etp2202088G2217-54582202088GIntangible and integrated respondingGogić Nemanja0Elektroprivreda Srbije, Beograd, SerbiaCompilation of non-financial and integrated reporting has arisen due to declining credibility and confidence in financial reporting, which have arisen due to the global economic crisis, blaming the growing number of accounting and company fraud in the last period, climate change, doubts about social and environmental implications globalization. The reaction to such an environment is the distrust of investors and other state holders in traditional financial reporting as well as the growing popularity of topics, corporate governance, sustainable development, corporate sustainability and integrated reporting. The paper presents the many advantages and limitations that companies face when compiling and presenting non-financial and integrated reporting, as the supreme framework for reporting.https://scindeks-clanci.ceon.rs/data/pdf/2217-5458/2022/2217-54582202088G.pdfnon-financial reportingintegrated reportingstateholders |
| spellingShingle | Gogić Nemanja Intangible and integrated responding Ekonomija: teorija i praksa non-financial reporting integrated reporting stateholders |
| title | Intangible and integrated responding |
| title_full | Intangible and integrated responding |
| title_fullStr | Intangible and integrated responding |
| title_full_unstemmed | Intangible and integrated responding |
| title_short | Intangible and integrated responding |
| title_sort | intangible and integrated responding |
| topic | non-financial reporting integrated reporting stateholders |
| url | https://scindeks-clanci.ceon.rs/data/pdf/2217-5458/2022/2217-54582202088G.pdf |
| work_keys_str_mv | AT gogicnemanja intangibleandintegratedresponding |