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Non-Financial Reporting Implementation in Slovenia: State of Implementation and Best Practices

Explore the current status of non-financial reporting implementation in Slovenia, including the key ministry personnel's limited experience, legislation requirements, and the incorporation of non-financial information in annual reports. Discover the lack of content audit and the use of recommendations instead of standards.

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Non-Financial Reporting Implementation in Slovenia: State of Implementation and Best Practices

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  1. Non-Financial reporting: implementation and best practices Slovenia

  2. Stateofimplementation • Original date: 6.12.2016 • New date: February 2017 ??? • Mandatory for annual reports 2017

  3. Whatweknow • Ministry of Economic Development and Technology - Key ministry personnel, preparing the national directive  little experienceand understanding of CSR and the directive objectives • SLO legislation  following the directive‘s minimum: companies with over 500 employees + public companies (companiesthat are on thestockexchange, financialinstitutions,..) approximately 50 companies

  4. A statement on non financial information will be a part of annual report • Statement will be audited, but not in the content • Recommendations, guidelines instead of standards • There will be no control nor analyses of company statements

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