Is the Time Right for a Change in Company Reporting？ Development of Company Reporting from Financial to Non-financial Information  

作　　者：Singer Klaus buβian Aykut Tobias Stiegler Christian Hell 

机构地区：[1]The Bucharest University of Economic Studies, Bucharest, Romania

出　　处：《Journal of Modern Accounting and Auditing》2017年第4期152-161,共10页现代会计与审计（英文版）

摘　　要：Published financial statements and information on company performance include in the past only financial information and neglected non-financials. Investments decisions nowadays rely not only on pure financial information. The last developments of accounting rules and regulations and the current practice in company reporting put non-financial information and other decision useful non-GAAP measures in focus. A higher number of non-financial information could be found in actual company reports compared to prior years and document a shift in the reporting culture from disclosing only financial performance to an integrated reporting that also reports about performance of the total organisation and the contribution to society. Today, an integrated reporting that combines financials with non-financials and as the standard report of companies is not achieved. One step to an integrated reporting is the EU Accounts Modernisation Directive 2003/51/EC which integrated non-financial key performance indicators （KPIs） in the obligatory reporting for companies. Another step that fosters the development of companies reporting is rooted on the EU Directive 2014/95/EU （CSR directive）. The directive includes rules to make non-financial information obligatory and more harmonized in published company reports. The disclosing of non-financial information, like sustainability and social responsibility, is now obligatory, harmonized and regulated in the EU.

关 键 词：corporate reporting CSR key performance indicators integrated reporting 

分 类 号：F275[经济管理—企业管理] TP393.08[经济管理—国民经济]