The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European Union

Detalhes bibliográficos
Autor(a) principal: Gomes Dos Santos, Paula
Data de Publicação: 2022
Outros Autores: Albuquerque, Fábio, Rodrigues, Maria Albertina, Almeida, Ana
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.21/14533
Resumo: Artigo publicado em revista científica internacional
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spelling The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European UnionComparabilityConstraintsRelevanceReliabilityUsefulnessUsersArtigo publicado em revista científica internacional: This paper investigates the variables that may explain the views of stakeholders regarding the need for a simplified non-financial reporting (NFR) standard for small and medium-sized enterprises (SMEs) in the European Union (EU) and whether this standard should be mandatory or voluntary. This paper uses, as a source, 588 answers provided by different groups of stakeholders within the process of public consultation conducted by the EU, from February to June 2020, concerning possible revisions to the provisions of the Directive on NFR. The findings showed that the most consensual attribute that probably explains the views of stakeholders on this matter is the importance attributed by them to the concepts of comparability, reliability, and relevance. From the stakeholders’ perspective, this topic may also be explained by the users’ needs. Notwithstanding, its importance may differ, depending on the type of user. These findings are relevant within the process of developing an NFR model applicable to SMEs based on a mandatory standard, providing evidence that regulators and standard-setters should consider the qualitative characteristics of non-financial information as well as the needs of various stakeholders within this process.MDPIRCIPLGomes Dos Santos, PaulaAlbuquerque, FábioRodrigues, Maria AlbertinaAlmeida, Ana2022-03-29T10:42:27Z2022-022022-02-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.21/14533engSantos, P. G. dos, Albuquerque, F., Rodrigues, M. A. B., & Morais, A. I. (2022). The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union. Sustainability, 14(5), 2816. https://doi.org/10.3390/su14052816https://doi.org/10.3390/su14052816info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-08-03T10:10:50Zoai:repositorio.ipl.pt:10400.21/14533Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:22:19.444531Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European Union
title The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European Union
spellingShingle The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European Union
Gomes Dos Santos, Paula
Comparability
Constraints
Relevance
Reliability
Usefulness
Users
title_short The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European Union
title_full The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European Union
title_fullStr The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European Union
title_full_unstemmed The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European Union
title_sort The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European Union
author Gomes Dos Santos, Paula
author_facet Gomes Dos Santos, Paula
Albuquerque, Fábio
Rodrigues, Maria Albertina
Almeida, Ana
author_role author
author2 Albuquerque, Fábio
Rodrigues, Maria Albertina
Almeida, Ana
author2_role author
author
author
dc.contributor.none.fl_str_mv RCIPL
dc.contributor.author.fl_str_mv Gomes Dos Santos, Paula
Albuquerque, Fábio
Rodrigues, Maria Albertina
Almeida, Ana
dc.subject.por.fl_str_mv Comparability
Constraints
Relevance
Reliability
Usefulness
Users
topic Comparability
Constraints
Relevance
Reliability
Usefulness
Users
description Artigo publicado em revista científica internacional
publishDate 2022
dc.date.none.fl_str_mv 2022-03-29T10:42:27Z
2022-02
2022-02-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.21/14533
url http://hdl.handle.net/10400.21/14533
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Santos, P. G. dos, Albuquerque, F., Rodrigues, M. A. B., & Morais, A. I. (2022). The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union. Sustainability, 14(5), 2816. https://doi.org/10.3390/su14052816
https://doi.org/10.3390/su14052816
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv MDPI
publisher.none.fl_str_mv MDPI
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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