The Role of Financial and Non-Financial Performance Indicators in Enterprise Sustainability Evaluation

Jasmina Bogicevic, Violeta Domanovic and Bojan Krstic

Ekonomika, Journal for Economic Theory and Practice and Social Issues, 2016, vol. 62, issue 3

Abstract: Valid analysis and assessment of the sustainability of the company are based on adequate and reliable information spectrum. Therefore, emphasis should be placed on the selection criteria for assessing the sustainability. In this context, it must be decided whether the assessment of the sustainability should be based solely on financial reporting figures that reflect its financial position or it is necessary to use other parameters. For this reason, in recent years it is highlighted the necessity of an integrated reporting model for assessing the sustainability. Such an approach means taking into account not only financial criteria but also criteria that reflect both internal and external environment. The purpose of the research is to highlight the role of integrated information spectrum for the purposes of assessing the sustainability. In this regard, the paper analyzes the different models for assessing the sustainability in the EU and is considering the possibility of their use in enterprises in the Republic of Serbia.

Keywords: Financial; Economics (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ags:sereko:289213

DOI: 10.22004/ag.econ.289213

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