ИЗАЗОВИ НЕФИНАНСИЈСКОГ ИЗВЕШТАВАЊА У РЕПУБЛИЦИ СРБИЈИ
CHALLENGES OF NON-FINANCIAL REPORTING IN THE REPUBLIC OF SERBIA

Author(s): Veljko Dmitrović
Subject(s): National Economy, Business Economy / Management, Accounting - Business Administration
Published by: Savez računovođa i revizora Republike Srpske
Keywords: non-financial reporting; financial reporting; integrated reporting; annual report; Republic of Serbia;
Summary/Abstract: Bearing in mind the requirements of the modem business environment, it is necessary to inform stakeholders about the company’s impact on society, on the environment, on personnel and social issues, the fight against corruption and bribery, respect for human rights, etc. The key challenge for companies is to develop their accounting systems in the direction of meeting the requirements and social responsibility in the country and in the global environment in modem conditions. Globalization of business, technological solutions and innovations, as 'well as sustainability and non-financial reporting do not bypass accounting systems. Modem development increasingly requires integrated reporting that -would unite the innovative traditional financial reports together with non-financial reporting. Professional organizations, standard creators and regulators have taken certain initiatives on innovation, both legal and professional regulations, both domestic and international.

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