THE REPORTING OF NON-FINANCIAL INFORMATION AND THE RATIONALE FOR ITS STANDARDISATION

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dc.contributor.authorKrištofík, Peter
dc.contributor.authorLament, Marzanna
dc.contributor.authorMusa, Hussam
dc.contributor.otherEkonomická fakultacs
dc.date.accessioned2022-07-29T07:54:25Z
dc.date.available2022-07-29T07:54:25Z
dc.description.abstractCSR (Corporate Social Responsibility) is an important part of communication with stakeholders and a response to the need for non-fi nancial reports. Regrettably, the rules of non-fi nancial reporting are almost not regulated. CSR reports are drafted using a variety of principles and guidelines, which limits comparisons across enterprises, transparency and assessment of progress. The reasons for reporting non-fi nancial information cited in the specialist literature, and by enterprises preparing CSR reports are examined, and the benefi ts of standardising reports of nonfi nancial information are determined. The literature review and empirical research into the motivations for CSR reporting and the trends in reporting of non-fi nancial information helped to verify the initial hypotheses: 1. Communication with stakeholders is the fundamental reason for reporting non-fi nancial information. This is confi rmed by the literature review, with most authors believing this is the prime reason for preparing CSR reports. Authors indicating other motivations still treat it as the fundamental cause which exists jointly with other motivations. 2. The need to standardise CSR reporting to ensure its transparency and clarity is noted by reporting organisations. This is proven by surveys of organisations drafting CSR reports – approximately 80% of all reports follow the GRI guidelines. This means the reporting enterprises wish their reports to be clear, transparent and comparable and for their stakeholders to be able to fully satisfy their information requirements. This is also evidence of the care for good relations with stakeholders, who receive standardised data although this is not binding on enterprises. A growing tendency for CSR reporting to follow guidelines other than the GRI can be noted in the entire period under analysis. This will not necessarily be a single compulsory standard, yet a model report would need to be followed to assure transparency and comparability. The Regulations of the Directive 2014/95/EU are a step forward since they will help to standardise rules of reporting non-fi nancial information and will improve its transparency and utility.en
dc.formattext
dc.format.extent19 strancs
dc.identifier.doi10.15240/tul/001/2016-2-011
dc.identifier.eissn2336-5604
dc.identifier.issn12123609
dc.identifier.urihttps://dspace.tul.cz/handle/15240/165978
dc.language.isoen
dc.publisherTechnická Univerzita v Libercics
dc.publisherTechnical university of Liberec, Czech Republicen
dc.publisher.abbreviationTUL
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dc.relation.ispartofEconomics and Managementen
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dc.rightsCC BY-NC
dc.subjectCorporate Social Responsibilityen
dc.subjectreportingen
dc.subjectmanagementen
dc.subject.classificationM14
dc.subject.classificationM41
dc.titleTHE REPORTING OF NON-FINANCIAL INFORMATION AND THE RATIONALE FOR ITS STANDARDISATIONen
dc.typeArticleen
local.accessopen
local.citation.epage175
local.citation.spage157
local.facultyFaculty of Economics
local.fulltextyes
local.relation.abbreviationE+Mcs
local.relation.abbreviationE&Men
local.relation.issue2
local.relation.volume19
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