New developments of current regulations on non-financial reporting - An analysis of selected different regulations
- As of the reporting year 2017, extended non-financial reporting requirements will apply to certain large companies within the EU on the basis of the EU-Directive 2014/95/EU. The aim is to provide an overview of selected regulations for the new non-financial statements. This includes the analysis of the German Sustainability Code as well as the German Accounting Standard No. 20. The analysis shows a tightening of disclosure on non-financial reporting and an increased focus of disclosures on non-financial concepts, objectives and measures. Hence, the risk management of a preparer gains in importance with regard to non-financial aspects of the business activity.
Author: | Gunther Meeh-BunseORCiD, Stefan Schomaker |
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Title (English): | New developments of current regulations on non-financial reporting - An analysis of selected different regulations |
URN: | urn:nbn:de:bsz:959-opus-7998 |
Document Type: | Conference Proceeding |
Language: | English |
Year of Completion: | 2018 |
Release Date: | 2018/06/19 |
Note: | 9th International Conference: Faculty of Economics and Business, University of Zagreb - Croatia |
Faculties: | Fakultät MKT / Institut für Management und Technik |
DDC classes: | 300 Sozialwissenschaften / 330 Wirtschaft |