Transparency of the Non-Financial Reports in the Republic of Slovenia

Abstract

Corporate governance of public companies in the Republic of
 Slovenia (RS) has been developing for the last 25 years. Short historical
 development of this field requires permanent monitoring.
 Practical implementation and performance of corporate governance
 (CG) principles in the business practices of public companies
 in Slovenia should be followed and non-financial information
 should be analysed. We are interested in how CG principles
 are reflected and implemented in the acts and reports of public
 companies in the RS, especially in terms of socially responsible
 and sustainable development of strategic goals. Legal acts and
 reports of public companies in the first and standard quotation
 of the Ljubljana Stock Exchange were scrutinized to analyse the
 transparency and quality of non-financial reporting, and consequently,
 the quality of corporate governance in Slovenia.