Publication of Key Performance Indicators according to the Directive of the European Parliament and the Council of the EU in the Czech Republic

POPELKOVÁ, Veronika. Publication of Key Performance Indicators according to the Directive of the European Parliament and the Council of the EU in the Czech Republic. In CESEENet PhD Workshop 2018 in Economics, Management and Finance. 2018.

Základní údaje

• Originální název: Publication of Key Performance Indicators according to the Directive of the European Parliament and the Council of the EU in the Czech Republic
• Název česky: Zveřejnění klíčových ukazatelů výkonnosti dle evropské směrnice v České republice
• Název anglicky: Publication of Key Performance Indicators according to the Directive of the European Parliament and the Council of the EU in the Czech Republic
• Autoři: POPELKOVÁ, Veronika.
• Vydání: CESEENet PhD Workshop 2018 in Economics, Management and Finance, 2018.

Další údaje

• Typ výsledku: Prezentace na konferencích
• Utajení: není předmětem státního či obchodního tajemství
• WWW: CESEENet PhD Workshop 2018 in Economics, Management and Finance ve Varně ve dnech 27. - 28.9.2018
• Klíčová slova česky: nefinanční reporting, klíčový ukazatel výkonnosti, řízení výkonnosti korporace
• Klíčová slova anglicky: non-financial reporting, Key Performance Indicator (KPI), corporate performance management
• Příznaky: Mezinárodní význam, Recenzováno

Anotace

With effective from 1st January 2017, the Czech Accounting Act implemented the Directive of the European Parliament and the Council of the EU on the provision of non-financial information and information on diversity by some large enterprises and groups. The aim of this Directive is above all to consolidate the form and structure of disclosures of non-financial information and thus to achieve a higher level of comparability and transparency among EU Member States' undertakings. One of the requirements of this Directive is the obligation to report Key Performance Indicators relevant to the business activity concerned. These externally reported Key Performance Indicators should be tracked and measured by business, and should also be used for internal business needs. External users will know, in addition to the reported standard financial information, also non-financial information that may be used for evaluating the overall performance of the business. This paper deals with Key Performance Indicators, their disclosure options, and the importance of these performance metrics.