Faculty of Economics

Permanent URI for this communityhttps://repository.ukim.mk/handle/20.500.12188/9

Browse

Settings

Language: search.filters.language.EnglishSubject: search.filters.subject.non-financial reporting

Search Results

Now showing 1 - 1 of 1
  • Loading...
    Thumbnail Image
    Some of the metrics are blocked by your 
    consent settings
    Item type:Publication,
    Non-financial Reporting Analysis: Does EU Membership Affect the Disclosure of Non-financial Information in BlueChip Companies?
    (Lex Localis, 2023-02)
    ;
    ;
    Tocev, Todor
    ;
    ;
    Non-financial reporting, as a relatively new concept, has been intensively developed in the last few decades, primarily voluntarily, as a need to provide stakeholders with an insight into business-related issues that are of broader social importance. It is becoming necessary and increasingly important for all participants in today's socio-economic environment. This paper presents qualitative and quantitative research on the disclosure of non-financial information on social responsibility in 40 listed companies from selected Balkan countries for the period from 2019 to 2021, to determine whether and how EU membership affects the scope of non-financial reporting. The results of the conducted statistical tests indicate that companies from EU countries disclose in more detail and for more segments compared to companies from non-EU countries. The transposition of the directive into law, i.e. mandatory non-financial reporting is one of the key factors for the disclosure of companies' ESG activities.