Large entrepreneurs who are subjects of public interest and who on the balance sheet date exceed the criterion of an average number of 500 employees during the previous business year need to include in their annual report a non-financial report that contains information which are necessary for understanding the development, business results and position of the entrepreneur and the effect of its activities which relate at least to environmental, social and personnel issues, questions regarding human rights, fight against corruption and issues related to bribery... Just with adoption of Directive 2014/95/EU there has already been a certain impact on annual reports in the European Union, but it is difficult to assess that impact and what it was like in the first years of application. We believe that the real impact of the Directive will start to become evident during 2019 or even 2020, following these delays in transposition and a transitional period as companies become familiar with the legislation and introduce new internal reporting systems or adapt their existing ones. There is no universal generally accepted definition of criminal offences against the economy. For that reason, there is an increase in the number of substantive legal theories on the scope of responsibility and problems with statistical data on the number of committed criminal offences against the economy. Entrepreneurial and market freedom are the basis of the economic structure of the Republic of Croatia. The state provides all entrepreneurs with an equal legal position on the market. Abuse of the monopoly position established by law is prohibited. The state encourages economic progress and social well-being of citizens and takes care of the economic development of all its regions. It is also important to mention that criminal offences against the economy are often mentioned and studied through white-collar criminology as a types of crimes committed by rich and respectable persons, respectively corporations.