APPLICATION POSSIBILITIES OF NON-FINANCIAL REPORTING GUIDELINES
Dejan Miljenović, Goran Kutnjak, Žarko Stilin
Pages: 127-134 Published: 21 Aug 2015
Views: 1,942 Downloads: 550
Abstract: Publishing information’s regarding the company triple bottom line(economic, environmental, and social results) is more and more important in evaluating total business success. The existing frameworks of such reporting, like the guidelines of the Global Reporting Initiative, the AccountAbility1000 standard and the Sunshine standard, enables systematic tracking of key business environmental and social aspects. Only with regular publishing and synchronizing with the business financial results an analytical base for measurement of non-financial results can be formed.
Keywords: enterprise, triple bottom line, sustainability, standards, environment, society