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Application Possibilities Of Non-Financial Reporting Guidelines

Author

Listed:
  • Dejan Miljenović
  • Goran Kutnjak
  • Žarko Stilin

Abstract

Publishing information’s regarding the company triple bottom line(economic, environmental, and social results) is more and more important in evaluating total business success. The existing frameworks of such reporting, like the guidelines of the Global Reporting Initiative, the AccountAbility1000 standard and the Sunshine standard, enables systematic tracking of key business environmental and social aspects. Only with regular publishing and synchronizing with the business financial results an analytical base for measurement of non-financial results can be formed.

Suggested Citation

  • Dejan Miljenović & Goran Kutnjak & Žarko Stilin, 2015. "Application Possibilities Of Non-Financial Reporting Guidelines," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 9(1), pages 127-134.
  • Handle: RePEc:isp:journl:v:9:y:2015:i:1:p:127-134
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    References listed on IDEAS

    as
    1. Amanda Ball & David L. Owen & Rob Gray, 2000. "External transparency or internal capture? The role of third‐party statements in adding value to corporate environmental reports1," Business Strategy and the Environment, Wiley Blackwell, vol. 9(1), pages 1-23, January.
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    More about this item

    Keywords

    enterprise; triple bottom line; sustainability; standards; environment; society;
    All these keywords.

    JEL classification:

    • A - General Economics and Teaching

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