EMPLOYEE-RELATED INDICATORS IN THE NON-FINANCIAL REPORTING IN HOSPITALITY INDUSTRY

Ivana Nacinovic Braje (), Ivana Pavic () and Danijela Ferjanic Hodak ()
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Ivana Nacinovic Braje: University of Zagreb
Ivana Pavic: University of Zagreb
Danijela Ferjanic Hodak: University of Zagreb

Economic Thought and Practice, 2020, vol. 29, issue 2, 559-578

Abstract: Due to many social and environmental challenges in the last decade, many companies recognized the importance of non-financial reporting to provide complete overview of its performance and socially responsible behaviour. Furthermore, for some companies the obligation of non-financial reporting has been institutionalized by European commission directives. This paper explores the extent of non-financial reporting regarding employment-matters in hospitality industry in Croatia. Research objective of the paper is to assess the type and amount of information regarding employment and human resource management related issues disclosed by hospitality industry companies listed on Zagreb Stock Exchange. Research results indicate that the quantity of disclosed information increased after implementing EU directives on non-financial reporting, but there is still room for improvement. It is expected that hospitality industry companies will disclose even more employee-related indicators in the future due to the importance they give to their human resources and the importance of such indicators is further discussed in this paper.

Keywords: non-financial reporting; employee; hospitality industry; Croatia (search for similar items in EconPapers)
JEL-codes: L83 M49 Z39 (search for similar items in EconPapers)
Date: 2020
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DOI: 10.17818/EMIP/2020/2.12

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