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Non-financial Information according to the Act on Accounting in the Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F18%3A00103546" target="_blank" >RIV/00216224:14560/18:00103546 - isvavai.cz</a>

  • Result on the web

    <a href="https://is.muni.cz/do/econ/sborniky/2018/Proceedings_EFS_2018.pdf" target="_blank" >https://is.muni.cz/do/econ/sborniky/2018/Proceedings_EFS_2018.pdf</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Non-financial Information according to the Act on Accounting in the Czech Republic

  • Original language description

    The Directive of the European Parliament and the Council of the EU on the reporting of non-financial information of some large enterprises and groups was implemented in the Czech accounting legislation. This Directive aims to achieve greater transparency and comparability of social and environmental information between undertakings from different sectors and the different Member States. For the first time in the year 2017, entities and groups will be required to report non-financial information by the wording of the Accounting Act. This contribution arises in response to current issues and, through a survey of publicly available information in ten public interest entities, presents the likely future development of a non-financial disclosure solution under the Accounting Act and the European Directive for the financial year 2017. This disclosure of non-financial information will bring significant administrative burdens, but it can also help reduce costs and increase efficiency. The paper also deals with the importance of this information for management and measuring of the corporate performance.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50206 - Finance

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2018

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Proceedings of the 15th International Scientific Conference

  • ISBN

    9788021089808

  • ISSN

  • e-ISSN

  • Number of pages

    7

  • Pages from-to

    543-549

  • Publisher name

    Masaryk University

  • Place of publication

    Brno

  • Event location

    Brno

  • Event date

    Jan 1, 2018

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article

    000462948800070