Do Croatian Companies Recognize Benefits of Integrated Reporting?

Association of International Certified Professional Accountants, International Integrated Reporting Council & Black Sun. (2018). Purpose Beyond Profit: The Value of Value – Board-level Insights. Retrieved March 1, 2018, from http://integratedreporting.org/wp-content/uploads/2018/02/Profit_Purpose.pdfSearch in Google Scholar

Attolini, G., Pozzoli, M. (2014, December). Is Integrated Reporting Suitable for SMEs. Retrieved March 1, 2018, from https://www.ifac.org/global-knowledge-gateway/business-reporting/discussion/integrated-reporting-suitable-smesSearch in Google Scholar

Black Sun & International Integrated Reporting Council. (2014). Realizing the benefits: The impact of Integrated Reporting. Retrieved March 1, from http://integratedreporting.org/wp-content/uploads/2014/09/IIRC.Black_.Sun_.Research.IR_.Impact.Single.pages.18.9.14.pdfSearch in Google Scholar

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.Search in Google Scholar

European Commission. (2017). Communication from the Commission - Guidelines on non-financial reporting (2017/C 215/01). Retrieved March 1, 2018, from http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52017XC0705(01)&from=ENSearch in Google Scholar

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=ENSearch in Google Scholar

Galant, A. & Černe, K. (2017). Non-Financial Reporting in Croatia: Current Trends Analysis and Future Perspectives. Management. 12(1), 41-58. DOI: 10.26493/1854-4231.12.41-5810.26493/1854-4231.12.41-58Open DOISearch in Google Scholar

Global Reporting Initiative. Retrieved March 1, 2018, from https://www.globalreporting.org/information/about-gri/Pages/default.aspxSearch in Google Scholar

Global Sustainability Standards Board. (2016). GRI 101 – Foundation. Amsterdam. Retrieved March 1, 2018, from https://www.globalreporting.org/standards/gri-standards-download-center/?g=dff3b3e2-ed2a-4b14-b8e2-a32247f35a68Search in Google Scholar

Institute for Corporate Social Responsibility. Retrieved March 1, 2018, from http://www.idop.hr/hr/izvjestavanje/izvjestavanje/integrirano-izvjestavanje/prednosti-integriranog-izvjestavanja/Search in Google Scholar

International Integrated Reporting Council (IIRC). Retrieved March 1, 2018, from https://integrate-dreporting.org/the-iirc-2/Search in Google Scholar

International Integrated Reporting Council. (2013). The International Integrated Reporting Framework. Retrieved March 1, 2018, from http://integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdfSearch in Google Scholar

James, M. L. (2015). Accounting majors’ perceptions of the advantages and disadvantages of sustainability and integrated reporting. Journal of Legal, Ethical and Regulatory Issues. 18(2), 107-123.Search in Google Scholar

James, M. L. (2012). Sustainability and integrated reporting – opportunities for small and midsize entities. Proceedings of the Academy of Entrepreneurship. 18(2), 15-19.Search in Google Scholar

Kassai J.R. & Carvalho N. (2016). Integrated Reporting: When, Why and How Did It Happen?. In: Mio C. (Eds), Integrated Reporting - a new accounting disclosure. London: Palgrave Macmillan.Search in Google Scholar

KPMG. (2017). The road ahead - The KPMG Survey of Corporate Responsibility Reporting 2017. Retrieved March 1, 2018, from https://assets.kpmg.com/content/dam/kpmg/be/pdf/2017/kpmg-survey-of-corporate-responsibility-reporting-2017.pdfSearch in Google Scholar

PwC. (2015). Implementing Integrated Reporting – PwC’s pracitical Guide for a new business language. Retrieved March 1, 2018, from https://www.pwc.com/gx/en/audit-services/publications/assets/pwc-ir-practical-guide.pdfSearch in Google Scholar

Vitezić, N. & Petrlić, A. (2018). Integrated Reporting – Concept and Impact on performance of Croatian Companies. Journal of Accounting and Management. 8(1), 71-82.Search in Google Scholar