Non-financial Information according to the Act on Accounting in the Czech Republic
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Non-financial Information according to the Act on Accounting in the Czech Republic
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
Non-financial Information according to the Act on Accounting in the Czech Republic
Popis výsledku anglicky
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.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
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OECD FORD obor
50206 - Finance
Návaznosti výsledku
Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2018
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Proceedings of the 15th International Scientific Conference
ISBN
9788021089808
ISSN
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e-ISSN
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Počet stran výsledku
7
Strana od-do
543-549
Název nakladatele
Masaryk University
Místo vydání
Brno
Místo konání akce
Brno
Datum konání akce
1. 1. 2018
Typ akce podle státní příslušnosti
EUR - Evropská akce
Kód UT WoS článku
000462948800070