IZVEŠTAVANJE O ODRŽIVOSTI – IZAZOV I ŠANSA U POSLOVANJU PREDUZEĆA
NON-FINANCIAL REPORTING – A CHALLENGE AND AN OPPORTUNITY IN BUSINESS OPERATIONS

Author(s): Kristina Peštović
Subject(s): Business Economy / Management, Accounting - Business Administration, Business Ethics
Published by: Finrar d.o.o Banja Luka
Keywords: non-financial reporting; non-financial reporting regulations;
Summary/Abstract: Non-financial reporting is becoming an increasingly important segment of corporate reporting, as it enables companies to transparently communicate information that does not directly relate to financial performance but has a long-term impact on the sustainability and social responsibility of business operations. Such reports cover areas such as environmental protection, social impact, human resources, business ethics, and governance. In modern business conditions, the interest of stakeholders – including investors, consumers, regulators, and the broader community – is increasingly focused on non-financial aspects that reflect the values and sustainability of a company. This paper will place particular emphasis on the analysis of the diverse regulations governing this field. It will also address specific opportunities that non-financial reporting provides to companies, such as enhancing reputation, competitiveness, and investor relations, as well as the challenges organizations face in the process of collecting, processing, and presenting relevant data.

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