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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