IDEAS home Printed from https://ideas.repec.org/a/ags/sereko/289213.html
   My bibliography  Save this article

The Role of Financial and Non-Financial Performance Indicators in Enterprise Sustainability Evaluation

Author

Listed:
  • Bogicevic, Jasmina
  • Domanovic, Violeta
  • Krstic, Bojan

Abstract

Valid analysis and assessment of the sustainability of the company are based on adequate and reliable information spectrum. Therefore, emphasis should be placed on the selection criteria for assessing the sustainability. In this context, it must be decided whether the assessment of the sustainability should be based solely on financial reporting figures that reflect its financial position or it is necessary to use other parameters. For this reason, in recent years it is highlighted the necessity of an integrated reporting model for assessing the sustainability. Such an approach means taking into account not only financial criteria but also criteria that reflect both internal and external environment. The purpose of the research is to highlight the role of integrated information spectrum for the purposes of assessing the sustainability. In this regard, the paper analyzes the different models for assessing the sustainability in the EU and is considering the possibility of their use in enterprises in the Republic of Serbia.

Suggested Citation

  • Bogicevic, Jasmina & Domanovic, Violeta & Krstic, Bojan, 2016. "The Role of Financial and Non-Financial Performance Indicators in Enterprise Sustainability Evaluation," Ekonomika, Journal for Economic Theory and Practice and Social Issues, Society of Economists Ekonomika, Nis, Serbia, vol. 62(3), September.
    • Handle: RePEc:ags:sereko:289213
    DOI: 10.22004/ag.econ.289213
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/289213/files/3-2016%20pages%201-13.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.289213?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. SangRyeong Lee & Jin-Woo Park & DongRyeol Choi, 2023. "The Effects of ESG Management on Business Performance: The Case of Incheon International Airport," Sustainability, MDPI, vol. 15(24), pages 1-22, December.

    More about this item

    Keywords

    Financial Economics;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:sereko:289213. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: http://www.ekonomika.org.rs .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.