Home  Journals  International Accounting  22(316) - 2014 June

Non-financial reporting as a source of information about a company

Available online: 21 June 2014

Subject Heading: REFORMATION OF REPORTING

JEL Classification: 

Pages: 25-37

The article considers the role of institutional investors and stock market in promoting the responsible investment, international initiatives in the field of responsible investment and the non-financial reporting performance. The authors put more emphasis on the matter of the place and the role of economic indicators which characterize the efficiency of the social and environmental activities in non-financial reporting.

Keywords: non-financial reporting, responsible investments, sustainable development, environmental activities, social activities

References:

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