TFL Vsebine / Revija Poslovodno računovodstvo

Dobro razvito notranje poročanje v združbi je osnovni pogoj za njeno družbeno odgovorno delovanje. Le-ta se kaže v skrbi za okolje, človekove pravice, solidarnosti, donacijah v kulturo, šport, izobraževanje, zaposlovanje invalidov, neprofitne dejavnosti v lokalnih skupnostih ter etičnem delovanju lastnikov, poslovodstva in vseh zaposlenih z ničelno toleranco do prevar in izkrivljanja informacij v računovodskem kot tudi v poslovnem delu letnega poročila. Prispevek obravnava predvsem notranje računovodske informacije.

Well-developed internal reporting in a company is a prerequisite for its socially responsible actions. This is reflected in the care for the environment, human rights, solidarity, donations to culture, sports, education, employment of people with disabilities, non-profit activities in local communities and the ethical behavior of owners, management and all employees with zero tolerance for fraud and distortion of information in accounting as well as in the business part of the annual report. The article deals primarily with internal accounting information.