Ползите от задължително нефинансово отчитане без единна рамка за оповестяване

Atanasov, Atanas (2020): Ползите от задължително нефинансово отчитане без единна рамка за оповестяване. Published in: Юбилейна международна научна конференция "ИКОНОМИЧЕСКА НАУКА, ОБРАЗОВАНИЕ И РЕАЛНА ИКОНОМИКА: РАЗВИТИЕ И ВЗАИМОДЕЙСТВИЯ В ДИГИТАЛНАТА ЕПОХА" , Vol. III, (2020): pp. 553-567.

Abstract

The purpose of this publication is to provide a critical analysis of the applicability of the European Non-Financial Reporting Directive, and in particular of the non-financial disclosure framework applied. The results of the study, based on a literature review of the specialized literature and analysis of currently applicable reporting frameworks, show a wide range of disclosure frameworks used. On this basis, it is concluded that a single framework for non-financial information disclosure is needed, since the use of multiple disclosure frameworks creates prerequisites for the incompatibility of disclosed information on the one hand and enables the formal fulfillment of the requirements of the European Directive on the other.

• Item Type: MPRA Paper
• English Title: The Benefits of Mandatory Non-Financial Reporting Without a Single Disclosure Framework
• Language: Bulgarian
• Keywords: non-financial reporting; framework; disclosure; non-financial information; harmonization
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M14 - Corporate Culture ; Diversity ; Social Responsibility; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics > M21 - Business Economics; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

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