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Sustainability reporting ecosystem : a once-in-a-lifetime overhaul during the COVID-19 pandemic
Daniel Zdolšek, Sabina Taškar Beloglavec, 2023, izvirni znanstveni članek

Opis: The preparation of sustainability reports, which a negligible number of organisations had been doing until recently, will soon be the new reality for many more organisations. This research aims to present changes during the COVID-19 pandemic in the ecosystem of sustainability reporting pronouncements, especially those used by organisations. In our research, we compare important information about two different periods and the content demands in reporting on sustainability. Changes in the ecosystem are fundamental and unique. Based on the analysis of events and documents, the current research shows the changes in the ecosystem and the future dynamics in the ecosystem, including the principle standard setters (i.e., International Sustainability Standards Board and European Financial Reporting Advisory Group, EFRAG). The research shows that although the changes occurred during the COVID-19 pandemic, they did not significantly impact the ecosystem’s development or slow down or stop their development. The COVID-19 pandemic did not affect the speed or dynamics of changes. In the last few years, EFRAG and the European Union established their position and gained a significant influence in sustainability reporting, with EFRAG at the forefront. The European Sustainability Reporting Standards will be mandatory for organisations doing business in the European Union. At the same time, we do not expect that the IFRS Sustainability Disclosure Standards will be directly endorsed for use in the European Union. The paper presents a new perspective on examining sustainability via developing organisations’ reporting demands within the framework of the uncertain environment caused by COVID-19. In this context, our research also contributes to the literature. The study also has a potential practical impact on organisations and management since it illuminates a wide range of selected sustainability viewpoints and their reporting.
Ključne besede: sustainability, sustainability reporting, standard setting, reporting standards, disclosure standards, nonfinancial information, regulation, COVID-19, ISSB, EFRAG
Objavljeno v DKUM: 28.03.2024; Ogledov: 399; Prenosov: 539
.pdf Celotno besedilo (358,15 KB)
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The relationship between the intellectual capital disclosure and cost of debt capital : a case of Slovenian private audited organisations
Neca Stropnik, Bojana Korošec, Polona Tominc, 2017, izvirni znanstveni članek

Opis: The existing empirical research into the association between intellectual capital disclosures by organisations and the cost of debt is scarce or is based solely on the samples of the (large) listed organisations. Since agency issues between management/owners and lenders exist also in (large) private organisations whose financing is greatly dependent on loans and whose audited annual reports can be a source of additional information for external users, we performed an empirical research to find the answer to the question whether the level of intellectual capital disclosure (as a whole and of its sub-categories) of organisations is associated with the cost of their debt capital. Our study was performed on a sample of private Slovenian organisations with audited annual reports. The results of our research did not reveal that lenders would take into account intellectual capital disclosures by Slovenian private audited organisations as the information about the potential for their future cash flows when deciding on the cost of debt issued to these organisations.
Ključne besede: intellectual capital, intellectual capital disclosure, intellectual capital disclosure level, cost of debt, private organisations, content analysis
Objavljeno v DKUM: 03.05.2018; Ogledov: 1097; Prenosov: 171
.pdf Celotno besedilo (859,66 KB)
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Outsourcing medical data analyses : can technology overcome legal, privacy and confidentiality issues?
Boštjan Brumen, Marjan Heričko, Andrej Sevčnikar, Jernej Završnik, Marko Hölbl, 2013, izvirni znanstveni članek

Opis: Background: Medical data are gold mines for deriving the knowledge that could change the course of a single patient’s life or even the health of the entire population. A data analyst needs to have full access to relevant data, but full access may be denied by privacy and confidentiality of medical data legal regulations, especially when the data analyst is not affiliated with the data owner. Objective: Our first objective was to analyze the privacy and confidentiality issues and the associated regulations pertaining to medical data, and to identify technologies to properly address these issues. Our second objective was to develop a procedure to protect medical data in such a way that the outsourced analyst would be capable of doing analyses on protected data and the results would be comparable, if not the same, as if they had been done on the original data. Specifically, our hypothesis was there would not be a difference between the outsourced decision trees built on encrypted data and the ones built on original data. Methods: Using formal definitions, we developed an algorithm to protect medical data for outsourced analyses. The algorithm was applied to publicly available datasets (N=30) from the medical and life sciences fields. The analyses were performed on the original and the protected datasets and the results of the analyses were compared. Bootstrapped paired t tests for 2 dependent samples were used to test whether the mean differences in size, number of leaves, and the accuracy of the original and the encrypted decision trees were significantly different. Results: The decision trees built on encrypted data were virtually the same as those built on original data. Out of 30 datasets, 100% of the trees had identical accuracy. The size of a tree and the number of leaves was different only once (1/30, 3%, P=.19). Conclusions: The proposed algorithm encrypts a file with plain text medical data into an encrypted file with the data protected in such a way that external data analyses are still possible. The results show that the results of analyses on original and on protected data are identical or comparably similar. The approach addresses the privacy and confidentiality issues that arise with medical data and is adherent to strict legal rules in the United States and Europe regarding the processing of the medical data.
Ključne besede: medical data, disclosure control, medical confidentiality, data analysis, data security
Objavljeno v DKUM: 02.08.2017; Ogledov: 1259; Prenosov: 180
.pdf Celotno besedilo (3,34 MB)
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Maternal perceptions of and responses to child sexual abuse
Zlatka Rakovec-Felser, Lea Vidovič, 2016, izvirni znanstveni članek

Opis: Background: Several researches indicate that most child victims delay disclosing of sexual abuse for significant periods of time. There are numerous reasons as to why children are avoiding the disclosure of the abuse. The aim of this study was to determine how a mother’s response to a child’s allegations impacts the child’s willingness to disclose sexual abuse. Methods: We conducted a retrospective quantitative and qualitative analysis of 73 court-referred cases of child sexual abuse which have been disclosed in Slovenia in the last ten years. All the child victims included in the study were female and the perpetrators adult male persons. The expert opinions were made by the same expert. Results: We realized that, at the occurrence of abuse, the child victims were from 4 to 15 years old and their mean age was at 11. 5 years. About two-thirds of children were victims of the intra-familial type (61.6%) and a little more than one third of extra-familial type of sexual abuse (38.4%). The group of victims with the support of their mothers needed about 9 months to disclose the secret, while the delay of the disclosure in the cases without the support of mothers was much longer (M=6.9 years). Conclusion: For female child victims of sexual abuse the perceived protective attitude of their mothers is very important. Especially when the sexual abuse happened in the family, the mother’s support can attribute to stop the ongoing abuse, eliminate its immediate effects and decrease its likely negative long-term outcome.
Ključne besede: child sexual abuse, disclosure, maternal response
Objavljeno v DKUM: 05.04.2017; Ogledov: 1415; Prenosov: 408
.pdf Celotno besedilo (889,29 KB)
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Issues in the recognition versus disclosure of financial information debate
Aleš Novak, 2016, izvirni znanstveni članek

Opis: Empirical evidence from the academic literature on capital market effects of financial information placement (i.e., recognition on the face of the primary financial statements versus disclosure in the notes to the financial statements) is not straightforward. Therefore, the purpose of this paper is to contribute to the recognition versus required disclosure debate in a standard-setting context by exploring possible reasons for perceived differences between recognized and disclosed amounts. These differences, in our view, arise due to demonstrated auditors’ greater tolerance for misstatement in disclosed amounts, allowed non- compliance with disclosure requirements even in strong enforcement regimes, lesser care that preparers of financial statements devote to disclosures relative to recognized items as well as behavioural factors and differential processing costs related to the users of financial information. We believe that these arguments strengthen the case for the general preference for the recognition of financial information in the standard-setting context. The original scientific contribution of this paper is to systematically identify the reasons for the differences between recognized and disclosed amounts in financial statements. As such, this paper may provide a suitable basis for the justification of certain conceptual changes in the field of international accounting standards that are currently underway.
Ključne besede: auditing, disclosure, financial information, notes, recognition
Objavljeno v DKUM: 03.04.2017; Ogledov: 1117; Prenosov: 305
.pdf Celotno besedilo (316,89 KB)
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An algorithm for protecting knowledge discovery data
Boštjan Brumen, Izidor Golob, Tatjana Welzer-Družovec, Ivan Rozman, Marjan Družovec, Hannu Jaakkola, 2003, izvirni znanstveni članek

Opis: In the paper, we present an algorithm that can be applied to protect data before a data mining process takes place. The data mining, a part of the knowledge discovery process, is mainly about building models from data. We address the following question: can we protect the data and still allow the data modelling process to take place? We consider the case where the distributions of original data values are preserved while the values themselves change, so that the resulting model is equivalent to the one built with original data. The presented formal approach is especially useful when the knowledge discovery process is outsourced. The application of the algorithm is demonstrated through an example.
Ključne besede: data protection algorithm, classification algorithm, disclosure control, data mining, knowledge discovery, data security
Objavljeno v DKUM: 01.06.2012; Ogledov: 2249; Prenosov: 54
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