id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
eistud-34060	Tamm, Piret; Gurvitš-Suits, Natalie Aleksandra 	Development of Non-financial Reporting: the Case of Estonian Listed Companies	2023	11	.pdf	application/pdf	5421	258	39	The research was conducted using the content qualitative analysis method basis the require- ments of the EU Directive on Non-Financial reporting “in order to enhance the consistency and comparability of Non-Financial information disclosed throughout the Union, certain large undertakings should prepare a Non-Financial statement containing information relating to at least environmental matters, social and employee-related matters, respect for human rights, anti-corruption and bribery matters. In general, it can be concluded that the rate of Non-Financial reporting is becoming higher and “sustainability continues to become a priority for company leadership but there is room for improvement”.	cache/eistud-34060.pdf	txt/eistud-34060.txt