Non-financial reporting in the textile industry

Abstract

Apstrakt: U radu se obrađuje regulativa u EU i Republici Srbiji iz oblasti nefi nansijskog izveštavanja. Predmet istraživanja je nefi nansijsko izveštavanje u poslovanju "Eminent d.o.o. za proizvodnju i promet, Subotica", kao učesnika tekstilne industrije u Republici Srbiji. Izradom i obelodanjivanjem nefi nansijskih izveštaja učesnici u tekstilnoj industriji povećavju transparentnost i uporedivost svojih fi nansijskih performansi. Preporučuje se primena nefi nansijskog izveštavanja u oblasti tekstilne industrije i za one učesnike koji nisu prema regulatornim okvirima obavezni, u cilju povećanja njihove dodatne vrednosti i mogućnosti da posluju sa kompanijama koje su obavezne da obelodanjuju nefi nansijske izveštaje. Glavna hipoteza sa početka rada je potvrđena i predložene su nove mogućnosti za dalja istraživanja u pogledu nefi nansijskog izveštavanja za učesnike u tekstilnoj industriji.Ključne reči: tekstilna industrija, nefi nansijsko izveštavanje, Direktiva EU Abstract: The paper deals with regulations in the EU and the Republic of Serbia in the fi eld of non-fi nancial reporting. The subject of research is non-fi nancial reporting in the business "Eminent doo". for production and trade, Subotica ", as participants in the textile industry in the Republic of Serbia. By creating and disclosing non-fi nancial reports, participants in the textile industry increase the transparency and comparability of their fi nancial performances. It is recommended that nonfi nancial reporting in the textile industry is applied and for non-regulatory actors mandatory in order to increase their added value and the ability to deal with companies that are obliged to disclose non-fi nancial reports. The main hypothesis from the beginning of work has been confi rmed and new possibilities for further research regarding non-fi nancial reporting for participants in the textile industry are proposed.

Agro-Environmental Practices and Business Performance in the Wine Sector

“…They do not raise the question of the need and importance of environmental disclosure, but analyze its impacts and effects. This topic has been researched in Serbia on the example of the textile industry [9], banking sector [121], multinational companies and service company [122]. This study should fill the research gap and explain the relationship between business performance and the disclosure of environmental information on the example of wineries.…”

“…The role of state institutions and media [8] in the development of environmental awareness and behavior in the environment has been recognized. Vićentijević [9] stated that environmental disclosure contributes to understanding and recognizing the business opportunities of companies, providing the risks and opportunities faced by companies, adds value to companies in a transparent way, thus contributing to more efficient management [9] for the company, as well as for the economy as a whole [10,11]. Although various interest groups are interested in environmental disclosure [12], in Serbia, regardless of the business performance of companies, there is no developed awareness of the importance of environmental disclosures.…”