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Browsing by Author "Klimko, Roman"
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Human capital reporting practices of German and American companies
Bednárová, Michaela; Klimko, Roman; Klimko, Patrik (Universidad de Huelva, 2017)Communication of social dimensions of the company plays a key role in the sustainable development of organizations. The aim of this empirical study is to analyze the extent to which German and American companies report on ... -
Integrated Reporting Assessment from the User's Perspective Using the Integrated Report Quality Index
Klimko, Roman; Juhászová., Zuzana (Universidad de Huelva, 2022)The last decades have seen a shift in the corporate reporting model, moving from financial disclosure to the triple bottom line approach, including information about financial, environmental and social capital, also ...