ABSTRACT

The aim of this paper is to analyse reporting of sustainable development in the Slovak Republic in accordance with the transposition of EU Directives to the national legislation. New requirements arising from international harmonization of reporting have a significant impact on disclosure in financial statements, as well as in annual reports. Reporting is a key to assessment of sustainable development, which has an impact on evaluation of the achievement of business activity goals. Different scope of reporting of financial and partially non-financial information according to size groups of enterprises is a key aspect for the assessment of sustainable development, which has its advantages and disadvantages. The advantage is lower administrative burden for micro-enterprises, but disadvantage, on the other hand, is that the aggregated information is not sufficient. An important supplementary source of information for sustainable development assessment is the annual report because stakeholders can more easily asses the comprehensive information.