The reporting of non-financial information and the rationale for its standardisation

CSR (Corporate Social Responsibility) is an important part of communication with stakeholders and a response to the need for non-financial reports. Regrettably, the rules of non-financial reporting are almost not regulated. CSR reports are drafted using a variety of principles and guidelines, which...

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Bibliographic Details
Published in:E+M ekonomie a management 2016-04, p.157
Main Authors: Kristofik, Peter, Lament, Marzanna, Musa, Hussam
Format: Article
Language:English
Subjects:
Analysis
Corporate social responsibility
Economic aspects
Management
Stakeholders
Online Access:Get full text
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Summary:CSR (Corporate Social Responsibility) is an important part of communication with stakeholders and a response to the need for non-financial reports. Regrettably, the rules of non-financial 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.
ISSN:1212-3609
DOI:10.15240/tul/001/2016-2-012