NON-FINANCIAL INFORMATION AND INTEGRATED REPORTING IN THE HOSPITALITY INDUSTRY: CASE STUDY OF CROATIA

NON-FINANCIAL INFORMATION AND INTEGRATED REPORTING IN THE HOSPITALITY INDUSTRY: CASE STUDY OF CROATIA

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Subsequent to the Directive 2014/95/EU (EUDNFI) and Croatian Accounting Act (CAA), available non-financial information disclosed by Croatian hospitality companies in non-financial (sustainability) reports were analysed for their breadth and quality using the content analysis method The results of p...

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Bibliographic Details
Main Authors: Milena Peršić, Lahorka Halmi
Format: Article
Language:English
Published: Nicolaus Copernicus University in Toruń 2018-03-01
Series:Copernican Journal of Finance & Accounting
Subjects:
Directive 2014/95/EU
non-financial information
sustainability
integrated reporting
hospitality industry
Croatia
Online Access:https://apcz.umk.pl/CJFA/article/view/16358

Internet

https://apcz.umk.pl/CJFA/article/view/16358

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