THE BENEFITS OF MANDATORY NON-FINANCIAL REPORTINGWITHOUT A SINGLE DISCLOSURE FRAMEWORK

Atanas Atanasov ()

Economic Science, education and the real economy: Development and interactions in the digital age, 2020, issue 1, 553-566

Abstract: The purpose of this publication is to provide a critical analysis of the applicability of the European Non-Financial Reporting Directive, and in particular of the non-financial disclosure framework applied.The results of the study, based on a literature review of the specialized literature and analysis of currently applicable reporting frameworks, show a wide range of disclosure frameworks used. On this basis, it is concluded that a single framework for non-financial information disclosure is needed, since the use of multiple disclosure frameworks creates prerequisites for the incompatibility of disclosed information on the one hand and enables the formal fulfillment of the requirements of the European Directive on the other.

Keywords: non-financial reporting; framework; disclosure; non-financial information; harmonization (search for similar items in EconPapers)
JEL-codes: M14 M21 M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:cfdide:y:2020:i:1:p:553-566

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