Non-financial reporting in the textile industry

• Main Author: Vićentijević Kosana
• Format: Article
• Language: English
• Published: Union of Textile Engineers and Technicians of Serbia, Belgrade 2019-01-01
• Series: Tekstilna industrija
• Subjects: textile industry; non-financial reporting; eu directive
• Online Access: https://scindeks-clanci.ceon.rs/data/pdf/0040-2389/2019/0040-23891902050V.pdf

The paper deals with regulations in the EU and the Republic of Serbia in the field of non-financial reporting. The subject of research is non-financial 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-financial reports, participants in the textile industry increase the transparency and comparability of their financial performances. It is recommended that non-financial 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-financial reports. The main hypothesis from the beginning of work has been confirmed and new possibilities for further research regarding non-financial reporting for participants in the textile industry are proposed.