2019
DOI: 10.47535/1991ojbe072
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Involvement of Accounting Profession in Quality of Non-Financial Reporting

Abstract: This paper presents issues related to non-financial reporting, focusing on sustainability reports. In recent years, corporate social responsibility (CSR) has been asserted as a new form of business governance, CSR being recognized in a global context. Companies have a significant impact on social development in the areas where they operate. Therefore, these companies have a responsibility that extends beyond a simple algorithm that refers to profit. There are a multitude of companies that are profitable in fin… Show more

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