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Do Croatian Companies Recognize Benefits of Integrated Reporting?

Authors
  • Dečman, Nikolina
  • Rep, Ana
Type
Published Article
Journal
Zagreb International Review of Economics and Business
Publisher
Sciendo
Publication Date
Dec 01, 2018
Volume
21
Issue
s1
Pages
31–42
Identifiers
DOI: 10.2478/zireb-2018-0022
Source
De Gruyter
Keywords
License
Green

Abstract

Timely access to information and business transparency make the foundation for business success. Companies present their financial position and financial performance through the financial statements. As a financial information is not the only relevant factor of business value creation, presentation of non-financial information brings added value to different stakeholders. For the purpose of more transparent business operations and international comparability of the presented data, it is especially important that reports are compiled according to internationally accepted rules. The paper has sought to investigate whether Croatian companies recognize benefits of integrated reporting. The aim of the paper was to identify whether and to what extent largest companies in Croatia present the information regarding their intellectual capital, principle customers, business partners, environmental considerations, future plans, investments, market conditions, and further expectations of business development. Based on the research results, suggestions for improvement of the non-financial reporting in Croatia have been given.

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