The expansion of non-financial reporting: an exploratory study

@article{Stolowy2018TheEO,
  title={The expansion of non-financial reporting: an exploratory study},
  author={Herv{\'e} Stolowy and Luc Paugam},
  journal={Accounting and Business Research},
  year={2018},
  volume={48},
  pages={525 - 548}
}
We investigate how non-financial reporting (NFR) is defined and has expanded in recent years. First, we explore the heterogeneity in definitions and current NFR practices. We find a lack of convergence between regulators and standard-setters, as well as leading sustainable firms. Second, we examine the changes in the extent and type of NFR reported by firms over the period 2006–2016. Based on a sample of firms in South Africa, we document a significant increase in the amount of NFR… 
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