" A Study on the Measures to Improvement the Non-Financial Information Reporting "

2021 ◽  
Vol 29 (04) ◽  
pp. 167-194
Author(s):  
Hyeong-Ki Lee
Keyword(s):  
Financial Information ◽  
Information Reporting

Non-financial information of Spanish companies and financial evolution

2018 ◽  
Vol 14 (4) ◽  
pp. 782-801
Author(s):  
Laura Marín Andreu ◽  
Esther Ortiz-Martínez
Keyword(s):  
Sustainability Reporting ◽  
Financial Information ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Information Reporting ◽  
The Common ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
The Relationship ◽  
Big Four

Purpose The purpose of this paper is to study the evolution of the non-financial information reporting in Spain and evaluate if it is related to the financial evolution of the companies. Design/methodology/approach Sustainability reporting has been studied based on the Global Reporting Initiative (GRI) standards. The sample gathers Spanish large firms listed on the IBEX 35 in 2010. The period of the analysis covers six years, from 2010 to 2015. Findings The main results are that almost every company applies the GRI standards to the reports. The common is to apply limited or moderated assurances to the reports and ask for the insurance of the “big four.” The reporting is evolving from specific corporate social responsibility reports to the integrated reports which join financial and non-financial performances. The evolution of the earning per share and dividend per share (DPS) of the companies is moderately related with the sustainable reporting and highlights the positive relationship between the last GRI version, the combination level of assurance and the use of engineering firms with the financial evolution, mainly DPS. Originality/value The most important contribution of this paper is to add some extra information to the relationship between non-financial information and financial features of the companies, and in the case of Spain, where there are not so many previous studies and it is an important benchmark in Europe.

scholarly journals Business model in non-financial information reporting. Research results of selected Polish listed companies

2020 ◽  
Vol 107 (163) ◽  
pp. 11-38
Author(s):  
Marek Kawacki
Keyword(s):  
Business Model ◽  
Value Creation ◽  
Descriptive Analysis ◽  
Financial Information ◽  
Annual Reports ◽  
Common Part ◽  
Information Reporting ◽  
Definition Of ◽  
Over Time ◽  
Infor Mation

The purpose of the article is to determine the scope and form of information currently disclosed by enti-ties under the concept of a "business model" based on the disclosure of non-financial information in the annual reports of fourteen WIG20 index companies. The study involved analysing disclosures about the business model, analysing the content of annual reports of companies, and checking the scope and con-tent of the disclosed information in the section of the report regarding the business model. In total, 28 annual reports for 2017 and 2018 were analysed. The survey included 22 types of non-financial infor-mation systematically disclosed under the definition of “business model”. The study used descriptive analysis, comparative analysis, and deduction methods. As a result of the research, it was found that information on the business model disclosed in annual reports can be comparable between entities and can be and often already are comparable over time – when the same entity reports the information over two different years. In addition, it was found that in the set of reported information about the business model, there was clearly a common part in all the surveyed companies, which was information on the value creation chain. The article is the result of an original empirical study and closes the gap in scientific research on the mandatory disclosure of information about the business model in annual reports. The survey is one of the first attempts to analyse non-financial information compulsorily disclosed by Polish companies after 2018.

scholarly journals NON-FINANCIAL INFORMATION REPORTING AFTER 2016 FOR THE EXAMPLE OF BULGARIAN GREENHOUSE GAS EMITTERS

2021 ◽  
Vol 2 ◽  
pp. 55-61
Author(s):  
Tsvetomir L. Manolov
Keyword(s):  
Air Pollution ◽  
Air Quality ◽  
Greenhouse Gas ◽  
Financial Statements ◽  
Financial Information ◽  
Main Hypothesis ◽  
The Public ◽  
Information Reporting ◽  
Annual Activity

Air pollution is one of the main environmental reasons for many diseases in Bulgaria. Plenty of studies indicate that the country is still far from achieving air quality levels that do not pose a risk to people and the environment. The current research is directed toward eight companies in Bulgaria, which are responsible for over 70% of greenhouse gas emissions from fixed installations. The study was conducted during the period of 2016 to 2019. The main hypothesis is that due to the public importance of these companies’ activities, the quantity and quality of non-financial information disclosed by them will be significant. Additionally, it is examined how the required obligation for some companies to publish together with their annual financial statements and non-financial declaration has reflected on the disclosures made by them. The research is conducted on the basis of annual financial statements published by the companies, non-financial declarations, annual activity reports and information contained on their websites.

PERANCANGAN SISTEM INFORMASI MANAJEMEN KEUANGAN DI AMIK GARUT

2020 ◽  
Vol 2 (2) ◽  
pp. 128-143
Author(s):  
Tedi Budiman
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Management ◽  
Financial Information ◽  
Financial Problems ◽  
Technological Advances ◽  
Design Program ◽  
Or Groups ◽  
The Cost ◽  
Financial Information Systems

Financial information system is an information system that provides information to individuals or groups of people, both inside and outside the company that contains financial problems and information about the flow of money for users in the company. Financial information systems are used to solve financial problems in a company, by meeting three financial principles: fast, safe, and inexpensive.Quick principle, the intention is that financial information systems must be able to provide the required data on time and can meet the needs. The Safe Principle means that the financial information system must be prepared with consideration of internal controls so that company assets are maintained. The Principle of Inexpensive, the intention is that the cost of implementing a financial information system must be reduced so that it is relatively inexpensive.Therefore we need technology media that can solve financial problems, and produce financial information to related parties quickly, safely and cheaply. One example of developing information technology today is computer technology and internet. Starting from financial problems and technological advances, the authors make a website-based financial management application to facilitate the parties that perform financial management and supervision.Method of development application program is used Waterfall method, with the following stages: Software Requirement Analysis, Software Design, Program Code Making, Testing, Support, Maintenance.

“Sustainability of Information” as a New Subject in University Degrees in Business Management and Administration: Reporting of Non-financial Information — Spanish Case

2019 ◽  
Vol 10 (6) ◽  
pp. 501-516
Author(s):  
María Ángela Jiménez Montañés ◽  
◽  
Susana Villaluenga de Gracia
Keyword(s):  
Higher Education ◽  
Business Management ◽  
Real Life ◽  
Business Administration ◽  
Financial Information ◽  
Learning Theories ◽  
National Agency ◽  
Royal Decree ◽  
Eu Directive ◽  
Knowledge Competencies

The implementation of curricula of degree, within the framework of the European space of higher education (EEES) has been a substantial change in University learning. The student spent acquire knowledge, competencies, being considered as “an identifiable and measurable set of knowledge, attitudes, values and skills related that allow satisfactory performance in real-life situations of work, according to the standards used in the occupational area” (Van-der Hofstadt & Gómez, 2013, p. 30). More specifically, we talk about generic skills, which are the cognitive, social, emotional and ethical (initiative, effort with the quality, liability, etc.) of transferable character that constitute “knowledge be” in vocational training of the University; and specific competencies in the various degrees and disciplines, allowing to specify functions and professional profiles to form. The degree of management and business administration, general objective is to train professionals and experts in the knowledge and use of processes, procedures, and practices employed in organizations. This overall objective implies to consider the interrelationships between the different parts of the Organization and its relationship with the environment. Studies administration and business management are aimed at learning theories, models and tools applicable to the processes of decision and management organizations. According to the book white of the title of the degree in economics and business, published by the national agency of evaluation and quality, distinguish between specific objectives in the field of knowledge and specific objectives in the field of competences and skills. Focusing on the latter, and in accordance with the Subject Benchmark Statements of General Business and Management, published by the Quality Assurance Agency for Higher Education in the United Kingdom, the specific objectives in the field of skills and abilities that we focus the work would empower the student to it raise the ethical exercise of the profession, assuming social responsibility in decision-making. In this environment, it is necessary to consider the implementation of the 2014/95/EU Directive on disclosure of non-financial information and information on diversity of certain large companies and certain groups resulted in the publication of the Royal Decree 18/2017, of 24 November, whereby amending the commercial code, the consolidated text of the Capital Companies Act approved by Royal Legislative Decree 1/2010 of 2 July and the law 22/2015, 20 July audit of accounts , in the field of non-financial information and diversity. This new disclosure requirement for companies leads us to consider the need to introduce a transversal subject in the curricula of students in economics and management and business administration studies, in order to acquire the skills necessary in the European Higher Education Area (EHEA), to produce the new business reports.

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