The comparison of requirements for a disclosure of non-financial information according to legal regulations in Slovakia and EU directives

by | Jan 17, 2020 | DOI 2018

Renáta Pakšiová
University of Economics in Bratislava, Faculty of Economic Informatics, Bratislava, Slovakia
DOI: https://doi.org/10.31410/eraz.2018.736

4th International Conference – ERAZ 2018 – KNOWLEDGE BASED SUSTAINABLE ECONOMIC DEVELOPMENT, Sofia- Bulgaria, June 7, 2018, CONFERENCE PROCEEDINGS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia;  Faculty of Business Studies, Mediterranean University – Podgorica, Montenegro; University of National and World Economy – Sofia, Bulgaria; Faculty of Commercial and Business Studies – Celje, Slovenia; Faculty of Applied Management, Economics and Finance – Belgrade, Serbia, ISBN 978-86-80194-12-7

Abstract

The EU are interested on environmental, social and economic sustainability issues.  The user of the information need an overall view of all the available aspects of the assessment of activities in an environment, therefore setting up reporting methods for both financial and non-financial information is important. Slovakia is setting up the legal framework for reporting in line with a true and fair view of the business entity. The aim of this paper is the comparison of requirements on the reporting and disclosure of non-financial information according to regulations in Slovakia and the EU.


Key words

Non-Financial information, Legal regulation, Annual Report, Corporate Social Responsibility


References

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