活动报告与企业绩效的新维度——非财务报告

Liana Gădău
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引用次数: 0

摘要

目前的重点是,非财务报告对于向可持续经济过渡至关重要,可持续经济将长期盈利能力与社会包容和自然资源保护相结合。因此,欧洲联盟机构目前关于报告非金融企业和大型企业集团的要求要求它们报告环境和社会问题以及关于遵守反腐败和贿赂问题的人权问题。它旨在提高大公司之间的透明度和可比性。
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A New Dimension In Activity Reporting And The Performance Of The Enterprise – Non-Financial Reporting
Currently the focus is on the fact that non-financial reporting is essential for the transition to a sustainable economy which combines long-term profitability with social inclusion and protection of natural resources. Therefore, the present requirements of the European Union institutions on reporting non-financial enterprises and large groups of enterprises require that they report to both environmental and social as well as issues regarding compliance with human rights issues on combating corruption and bribery.It aims to increase the transparency and comparability among large companies.
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