2022
DOI: 10.47063/ebtsf.2022.0014
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How Does Eu Membership Affect Non-Financial Reporting? Evidence From Selected Balkan Countries

Abstract: Non-financial reporting is a form of transparency disclosure where companies disclose information that is not primarily focused on their financial performance, but information related to their activities that contribute to society through environmental protection, social matters, employees, human rights, anti-corruption and other activities affecting the supply chain. The purpose of this research is to analyze non-financial disclosure in selected Balkan countries and to determine how EU membership affects the … Show more

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