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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.

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Metadaten
Author:Gunther Meeh-Bunse, Stefan Schomaker
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