Transparency of the Non-Financial Reports in the Republic of Slovenia
研究了斯洛文尼亚上市公司治理原则在非财务报告中的体现,分析其透明度和质量,以评估公司治理水平。
Corporate governance of public companies in the Republic of \nSlovenia (RS) has been developing for the last 25 years. Short historical \ndevelopment of this field requires permanent monitoring. \nPractical implementation and performance of corporate governance \n(CG) principles in the business practices of public companies \nin Slovenia should be followed and non-financial information \nshould be analysed. We are interested in how CG principles \nare reflected and implemented in the acts and reports of public \ncompanies in the RS, especially in terms of socially responsible \nand sustainable development of strategic goals. Legal acts and \nreports of public companies in the first and standard quotation \nof the Ljubljana Stock Exchange were scrutinized to analyse the \ntransparency and quality of non-financial reporting, and consequently, \nthe quality of corporate governance in Slovenia.