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APPLICATION POSSIBILITIES OF NON-FINANCIAL REPORTING GUIDELINES

Dejan Miljenović, Goran Kutnjak and Žarko Stilin

Economy & Business Journal, 2015, vol. 9, issue 1, 127-134

Abstract: Publishing information’s regarding the company triple bottom line(economic, environmental, and social results) is more and more important in evaluating total business success. The existing frameworks of such reporting, like the guidelines of the Global Reporting Initiative, the AccountAbility1000 standard and the Sunshine standard, enables systematic tracking of key business environmental and social aspects. Only with regular publishing and synchronizing with the business financial results an analytical base for measurement of non-financial results can be formed.

Keywords: enterprise; triple bottom line; sustainability; standards; environment; society (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 2015
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