Economic Themes (2026) 64 (2) 1, 105-116
Biljana Jovković, Nikola Nikolić, Predrag Dragičević
Abstract: Non-financial reports are a mandatory reporting element of companies in the Republic of Serbia that have more than 500 employees, which all interested interest groups, i.e. the company's stakeholders, have the right to view. Non-financial reports refer to respect for the principles of sustainability, corporate social responsibility, environmental protection and social aspects such as respect for human rights, without publishing the company's financial results. The subject of this scientific paper is a theoretical analysis of the needs of stakeholders for the audit of non-financial reports and the need to point out the significance of the influence of stakeholders on the transparency of non-financial reports. This paper aims to show which areas and information stakeholders are interested in non-financial reports, which can contribute to increasing the efficiency of the audit process. Also, the goal of this paper is to determine the influence of the stakeholder needs on improving the quality of the audit of non-financial reports.
Keywords: non-financial reports; audit; stakeholders; sustainability; social responsibility.
STAKEHOLDERS’ NEEDS FOR THE AUDIT OF NON-FINANCIAL STATEMENTS OF THE COMPANY
Biljana Jovković, Nikola Nikolić, Predrag Dragičević
Abstract: Non-financial reports are a mandatory reporting element of companies in the Republic of Serbia that have more than 500 employees, which all interested interest groups, i.e. the company's stakeholders, have the right to view. Non-financial reports refer to respect for the principles of sustainability, corporate social responsibility, environmental protection and social aspects such as respect for human rights, without publishing the company's financial results. The subject of this scientific paper is a theoretical analysis of the needs of stakeholders for the audit of non-financial reports and the need to point out the significance of the influence of stakeholders on the transparency of non-financial reports. This paper aims to show which areas and information stakeholders are interested in non-financial reports, which can contribute to increasing the efficiency of the audit process. Also, the goal of this paper is to determine the influence of the stakeholder needs on improving the quality of the audit of non-financial reports.
Keywords: non-financial reports; audit; stakeholders; sustainability; social responsibility.
