In the expansionary phase of the economy (1995-2007) and, particularly after the Euro introduction, credit to the business sector increased significantly in Europe. According to surveys of the EC-Flash Eurobarometer (2005), over 77% of SMEs claimed to have appropriate funding levels. A number of...

The paper is focused on the issue of reporting for sustainable development. Two terms - sustainability reporting and integrated reporting, used in relation to reporting for sustainable development, are defined. They are discussed in the context of different, partly conflicting, approaches to...

Our paper strives to analyse quantity and content of voluntary disclosures relating to human resources within annual reports of the largest corporations domiciled in the Czech Republic. In this context, we distinguish disclosures on social responsibility (which are interesting especially for...

Sustainability report informs of social, economic, and environmental aspects of a public company. Non-financial report is used as a management accounting tool of rational and prudent corporate strategy. This type of reporting helps businesses to establish effective engagement with stakeholders....