The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European Union
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , |
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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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 |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799133494711943168 |