What are the reasons behind publishing non-financial reports by Croatian public sector entities?

• DOI: 10.30924/mjcmi.28.1.10
• Publication Date: 2023-07-04T12:49:24Z
• Authors: Martina Dragija K...; Sanja Broz Tominac; Matko Ljubić
• Keywords: Publication; Financial institution; Croatian; Institution

The number of studies on non-financial reporting by public sector entities is steadily increasing. Public have begun to report data meet the needs various stakeholders. Previous research has shown that disclose information through reports, such as sustainability popular integrated and reports websites or social media. This paper examines disclosure in form Croatian reasons for publishing not reports. based a questionnaire survey executives conducted 2022. results show started publish publication future viewed positively. However, most those who indicated their institution does prepare do know if prepares are unfamiliar with standards. adds limited literature sector. It reveals important reason absence legal requirement reporting.