Non-financial reporting is the basic tool for presenting the implementation of sustainability
goals (SDGs). This paper investigated the current status of non-financial reporting …

This paper focuses on the predictors of non-financial reporting (NFR) quality by state-owned
enterprises (SOEs). The predictors under consideration are the quality of the corporate …

The article provides an up-to-date description of practices in the field of corporate social
responsibility disclosures among European retailers. Reports registered by the Global …

The article addresses the issue of disclosing Occupational Health and Safety (OHS) issues
by corporations in Romania, under the influence of recent changes in the legislative …

This research aims to be a contribution in the specialized literature in the field of the
implementation of Directive 95/2014/EU at the level of the member countries and in the field …

Corporate social responsibility is a concept according to which business entities, when
formulating their goals, take into account social interests. Conducting activities in …

Even though the sustainability reporting is voluntary, companies are increasingly adopting it.
There is a multitude of reporting standards used by companies in this regard. Along with the …

In recent years, many studies have been carried out on corporate social responsibility (CSR)
reporting by enterprises. However, none of the previous surveys have covered CSR …

År 2010 infördes en lag om frivillig revision i Sverige. Lagen innebär att företag som
uppfyller minst två av följande gränsvärden får besluta om att inte ha någon revisor; högst 3 …

Bycie podmiotem społecznie odpowiedzialnym jest oznaką prestiżu. Przedsiębiorstwa, dla
których wartości CSR mają znaczenie, szybko zauważyły, iż korzystne jest bycie w gronie …