Indicator
Financial and non-financial reporting
Implemented
Not Implemented
Not Applicable
| Level | ALB | BIH | KOS | MNE | MKD | SRB |
|---|---|---|---|---|---|---|
| Financial and non-financial reporting is publicly available for a widespread number of large commercially-oriented SOEs. *Only financial statements. | State RS FBiH | |||||
| Financial and non-financial reporting is publicly available for at least some large commercially-oriented SOEs. *Only financial statements. | State RS FBiH | |||||
| There are requirements for SOEs to submit financial and/or non-financial (e.g. corporate governance code) reports to the ownership entity or parliament. *Partially | State RS FBiH | |||||
| SOEs are subject to the same high-quality accounting, disclosure, compliance and auditing standards as stock-Exchange listed enterprises. | State RS FBiH | |||||
| SOEs are required to publish sustainability reports (including information on environmental, social and governance issues). | State RS FBiH | |||||
| The government monitors SOEs’ compliance with applicable financial and non-financial reporting requirements. *Monitoring outcomes not available | State RS FBiH | |||||
| The privatisati negative effects on privatisations (e.g., on workers and public-service delivery). | State RS FBiH |
Note that for Bosnia and Herzegovina, “State” stands for the state level, while “FBiH” stands for the Federation of Bosnia and Herzegovina and “RS” stands for Republika Srpska - the two entities of Bosnia and Herzegovina. Note that the presented scoring criteria system is not a full representation of the scoring methodology used to determine the score for an indicator. For more information, see the Methodology section.