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@inproceedings{1597357,
author = {Popelková, Veronika and Sedláček, Jaroslav},
address = {Brno},
booktitle = {Proceedings of the 16th International Scientific Conference European Financial Systems 2019},
editor = {Josef Nešleha, Lukáš Marek, Miroslav Svoboda, Zuzana Rakovská (eds.)},
keywords = {non-financial reporting; Corporate Social Responsibility; the European Directive on non-financial information;},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Brno},
isbn = {978-80-210-9338-6},
pages = {443-451},
publisher = {Masaryk University Press},
title = {Implementation of the European Directive on Non-financial Information in the European Economic Area},
url = {https://is.muni.cz/do/econ/sborniky/2019/Proceedings_final.pdf},
year = {2019}
}
TY - JOUR
ID - 1597357
AU - Popelková, Veronika - Sedláček, Jaroslav
PY - 2019
TI - Implementation of the European Directive on Non-financial Information in the European Economic Area
PB - Masaryk University Press
CY - Brno
SN - 9788021093386
KW - non-financial reporting
KW - Corporate Social Responsibility
KW - the European Directive on non-financial information;
UR - https://is.muni.cz/do/econ/sborniky/2019/Proceedings_final.pdf
L2 - https://is.muni.cz/do/econ/sborniky/2019/Proceedings_final.pdf
N2 - With effect from 1 January 2017, states of the European Economic Area were obliged to implement Directive 2014/95/EU of the European Parliament and of the Council amending Directive 2013/34/EU as regards the disclosure of non-financial information and information on diversity by some large companies and groups. The aim of this article is to compare, on the basis of the chosen criteria, the national transpositions of the individual states concerning the reporting of non-financial information and to assess the degree to which individual Member States have transposed the requirements of the European Directive 2014/95/EU on non-financial information. Based on a detailed analysis of the European Non-Financial Information Directive, the following criteria have been chosen to compare national legislation: definition of public interest entity, public topics of non-financial information and their content, standards and frameworks for reporting non-financial information, auditor’s involvement, Safe Harbour Principle, description of diversity policy, disclosure requirements and sanctions for breach of obligations. Based on the statistical evaluation, the degree of implementation of the European Directive in the individual states is assessed.
ER -
POPELKOVÁ, Veronika a Jaroslav SEDLÁČEK. Implementation of the European Directive on Non-financial Information in the European Economic Area. In Josef Nešleha, Lukáš Marek, Miroslav Svoboda, Zuzana Rakovská (eds.). \textit{Proceedings of the 16th International Scientific Conference European Financial Systems 2019}. Brno: Masaryk University Press, 2019, s.~443-451. ISBN~978-80-210-9338-6.
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