Purpose The paper aims to explore the impact of institutional factors on non-financial reporting in the Baltic countries. The vast majority of research in the scientific literature references practices of sustainable disclosures in developed countries with a focus on legal factors and their effect on corporate reporting. Meanwhile, there is a lack of in-depth empirical data for identifying correlations between institutional (mandatory, normative and company-specific) factors and non-financial reporting in developing countries. Design/methodology/approach The theoretical framework of neo-institutional theory was applied to explore how the external environment affects practices of non-financial reporting in developing countries. The approach used in the paper is quantitative. Findings The research results reveal that if companies are likely to disclose voluntarily one of non-economic aspects in their reports, they are also likely to disclose more about the other non-economic issues. However, no significant correlations were detected between the disclosure of voluntary (non-economic) and mandatory (economic) aspects. Mandatory factors promote both – economic and non-economic reporting – while normative and company-specific factors promote non-economic reporting more. Practical implications The authors contribute to the foreign investors and practitioners by helping to better understand corporate non-financial reporting practices in post-communistic countries. Originality/value The research adds to the growing body of research on non-financial reporting practices with particular reference to the developing Baltic context. This study also contributes to scientific literature by exploring the impact of different institutional factors to non-financial reporting in developing countries.

No abstract

Changes in today’s global political, economic, demographic and cultural situation make the relations in society to get sophisticated. Legal and social responsibility becomes critical important in these processes. Because of their professional duties, police officers must be professionals with a very high level of responsibility. However, there is a lack of scientific researches with a particular reference to future police officers responsibility evaluation. This leads to the aim of this research: to evaluate legal and social responsibility of future police officers. The research was based on systematic and comparative scientific literature analysis and statistical data analysis. The study was conducted in 2011 and 2015 in one of Lithuanian universities. 102 recipients of the study program “Law and Police Activities” participated in the survey in 2011 and 109 – in 2015. It was found that students – future police officers feel legal as well as social responsibility. Although the greatest impact on the formation of respondents' responsibility had a family, the relevance of the university‘s contribution has grown from 2011 to 2015. It is also to notice that 66 % of respondents marked that they are legal responsible in 2011 and this proportion increased to 82 % in 2015. The obtained results will contribute in further investigations making analysis of future professionals’ responsibility and its factors.

Fast-moving processes in today's society make the importance of prompt, responsible and professional decision-making by police officers. In everyday situations that do not require important and urgent decisions, the police officer can act appropriately and avoid hasty, inadequate decisions. However, the police officer must always be prepared to face an emergency situation, to evaluate it correctly and to use the powers granted to resolve it. The only one wrong decision can have irreversible consequences for the police officer or the public. This paper aims to investigate the behaviour of professional police officers in everyday and critical situations. The research was based on scientific literature analysis and statistical data analysis. One of Lithuanian universities where future police officers are educated has been chosen for the study. A written survey for students – future police officers was performed. The study has shown that police officers, performing their daily duties without the need to take especially important decisions or making critical decisions on which depend the fate of the human, feel the legal liability and social responsibility. In critical situations requiring officers’ self-decision, these decisions are affected by the officers’ sense of responsibility to people, his/her obligation to comply with the law and fear of punishment if the law is violated.

No abstract