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The Benefits Of Mandatory Non-Financial Reportingwithout A Single Disclosure Framework

Author

Listed:
  • Atanas Atanasov

    (University of Economics – Varna, Bulgaria)

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.

Suggested Citation

  • Atanas Atanasov, 2020. "The Benefits Of Mandatory Non-Financial Reportingwithout A Single Disclosure Framework," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 553-566.
    • Handle: RePEc:vrn:cfdide:y:2020:i:1:p:553-566
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    More about this item

    Keywords

    non-financial reporting; framework; disclosure; non-financial information; harmonization;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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