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