The development of entities’ non-financial reporting preparation in the context of digitalization

Author:

KUCHERIAVA MariaORCID,

Publisher

State Educational-Scientific Establishment The Academy of Financial Management

Subject

Automotive Engineering

Reference26 articles.

1. 1. Babic, B., & Stenbakken, N. E. (2022). Norwegian Institutional Investors and Sustainability Reporting. Retrieved from https://hdl.handle.net/11250/3009832.

2. 2. Ottesen, F. (2022). EUs taksonomi og ny lov om offentliggjøring av bærekraftsinformasjon. Retrieved from https://www.raeder.no/aktuelt/eus-taksonomi-og-ny-lov/.

3. 3. Barna, L., Eugenia, L., Ionescu, S., & Feleaga, L. (2021). The Relationship between the implementation of ERP Systems and the Financial and Non-Financial Reporting of Organizations. Sustainability, 13 (21). DOI: 10.3390/su132111566.

4. 4. Petrassi, M. C. (2020). The communication of non-financial information according to the Directive 2014/95/EU as an instrument for the promotion of corporate integrity in Europe. In Corruption, Integrity and the Law: Global Regulatory Challenges, vol. 1, pp. 219-240. Springer Singapore. DOI: 10.4324/9781003008224-18.

5. 5. Isenmann, R., & Gomez, M. (2009). Advanced corporate sustainability reporting-XBRL taxonomy for sustainability reports based on the G3-guidelines of the Global Reporting Initiative. In Hřebíček, J. (Ed.). (2009). Towards eEnvironment (European Conference of the Czech Presidency of the Council of the EU), pp. 25-27.

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