SUSTAINABILITY REPORTING QUALITY: THE ANALYSIS OF COMPANIES IN CROATIA

Sa？etak Movement of companies towards sustainable development resulted in increased demand from their stakeholders to disclose sustainability reports. Sustainability reports are considered as an evidence of responsible business practice that provides the necessary non-financial information to external and internal stakeholders. Sustainability reports enable companies to consider their efficiency in addressing the sustainability issues, and at the same time easier to assess the opportunities, but also the challenges they face. In their preparation is advisable to use reporting criteria established by independent international organizations and initiatives, ensuring the quantity but also the quality of reported information. The purpose of this paper is to determine the level of sustainability reporting quality of companies in Croatia, which will allow drawing conclusions about the usefulness of the sustainability information to stakeholders. The paper will at the same time provide space for further research of importance of non-financial reporting standardization