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Ползите От Задължително Нефинансово Отчитане Без Единна Рамка За Оповестяване
[The Benefits of Mandatory Non-Financial Reporting Without a Single Disclosure Framework]

Author

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  • Atanasov, Atanas

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.

Suggested Citation

  • Atanasov, Atanas, 2020. "Ползите От Задължително Нефинансово Отчитане Без Единна Рамка За Оповестяване [The Benefits of Mandatory Non-Financial Reporting Without a Single Disclosure Framework]," MPRA Paper 102184, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:102184
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    File URL: https://mpra.ub.uni-muenchen.de/102184/1/MPRA_paper_102184.pdf
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    References listed on IDEAS

    as
    1. Esther Hoffmann & Christian Dietsche & Christine Hobelsberger, 2018. "Between mandatory and voluntary: non-financial reporting by German companies [Zwischen Pflicht und Kür: Nichtfinanzielle Berichterstattung deutscher Unternehmen]," Sustainability Nexus Forum, Springer, vol. 26(1), pages 47-63, December.
    2. Steven Scalet & Thomas Kelly, 2010. "CSR Rating Agencies: What is Their Global Impact?," Journal of Business Ethics, Springer, vol. 94(1), pages 69-88, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    non-financial reporting; framework; disclosure; non-financial information; harmonization;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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