Timely access to information and business transparency make the foundation for business success. Companies present their financial position and financial performance through the financial statements. As a financial information is not the only relevant factor of business value creation, presentation of non-financial information brings added value to different stakeholders. For the purpose of more transparent business operations and international comparability of the presented data, it is especially important that reports are compiled according to internationally accepted rules. The paper has sought to investigate whether Croatian companies recognize benefits of integrated reporting. The aim of the paper was to identify whether and to what extent largest companies in Croatia present the information regarding their intellectual capital, principle customers, business partners, environmental considerations, future plans, investments, market conditions, and further expectations of business development. Based on the research results, suggestions for improvement of the non-financial reporting in Croatia have been given.
Dečman, N. (2016). The use of non-accounting information in the management of a company - Croatian experiences. In 8th International Conference - “An enterprise Odyssey: Saving the Sinking Ship Through Human Capital”, 8-11 June 2016 (pp. 533-540). Zagreb, Croatia: Faculty of Economics & Business.
European Parliament & Council. (2014). Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. Official Journal of the European Union. Retrieved March 1, 2018, from http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32014L0095&from=EN
Galant, A. & Černe, K. (2017). Non-Financial Reporting in Croatia: Current Trends Analysis and Future Perspectives. Management. 12(1), 41-58. DOI: 10.26493/1854-4231.12.41-58