This study approaches the fresh perspective of non-financial reporting (NFR) promoted
through the Directive 2014/95/EU (EUD) by providing a state of knowledge, initiatives and …

Celem artykułu jest wskazanie przyczyn ujawnień niefinansowych oraz prezentacja
wniosków z oceny stopnia i zasad raportowania z tego obszaru w aspekcie obowiązującej w …

The main purpose of this article is to analyze the dissemination of social reports among
entrepreneurs in order to determine the number of reporting organizations and examples in …

The goal of the study is to investigate the state of the Sustainable Development Goals
(SDGs) disclosure in European financial institutions' Integrated Reports. As a research …

Non-financial reporting legislation was transposed to Portugal from the European Union
Directive 2014/95/EU. The non-financial statement should contain enough information for an …

Competitiveness is an integral characteristic of the market economy. It determines
operations of all businesses and forces enterprises to introduce innovations and use their …

Motivation: The complexity of the phenomenon of competitiveness among contemporary
enterprises implies the legitimacy of searching for sources of competitive advantages …

Celem artykułu jest ocena standardów raportowania niefinansowego w aspekcie
obowiązującej w tym zakresie praktyki w podmiotach społecznie odpowiedzialnych w …

Ao longo dos anos a divulgação de informação não financeira foi ganhando cada vez mais
importância e consequentemente passou a ser uma prática bastante adotada por muitas …

People with severe disabilities, such as severe mental disabilities and autism spectrum
disorders, do not participate in the open, competitive labor market to the same extent as …