The expansion of non-financial reporting: an exploratory study

  title={The expansion of non-financial reporting: an exploratory study},
  author={Herv{\'e} Stolowy and Luc Paugam},
  journal={Accounting and Business Research},
  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… 
The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU)
Abstract This study explores the impact of the implementation of Directive 2014/95/EU on the comparability of non-financial information across listed European firms, focusing on the usage of
Assessment of the Mandatory Non-Financial Reporting of Romanian Companies in the Circular Economy Context
This study empirically validated the link between non- financial reporting and financial performance and the practical implications for managers can be to focus on improving the quality of non-financial reporting by better presenting the sustainability actions in a circular economy context.
Disclosure on the Sustainable Development Goals – Evidence from Europe
Abstract This study examines disclosure on the sustainable development goals (SDGs) in firms’ annual reports. For a sample of European firms listed in the STOXX Europe-600 index and a reporting
Corporate Social Responsibility Disclosure: A Topic-Based Approach
In this paper, we investigate potential differences in topic-specific CSR disclosure between companies located in liberal market economies (LMEs) and companies located in coordinated market economies
Rethinking Non-Financial Reporting: A Blueprint for Structural Regulatory Changes
Abstract The article introduces the thematic issue of Accounting, Economics, and Law: A Convivium dedicated to the regulation of non-financial reporting. It provides the reader with an overview of
Toward a Quadruple Bottom Line: Social Disclosure and Financial Performance in the Banking Sector
The present study aims to analyze the existence of a possible significant relationship between social disclosure and financial performance in banking institutions. This phenomenon was analyzed by
The information content of corporate social responsibility disclosure in Europe: an institutional perspective
This study examines how firm value (measured via stock prices) is related to corporate social responsibility (CSR) disclosure and how the institutional environment influences this relationship. To
Non-Financial Reporting from the Systematic Literature Review Perspective
The need for non-financial reporting was strengthened by the challenges of a globalized environment based on the knowledge of business activities and on the promotion of the use of information.
The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive
PurposeThis paper aims to investigate the non-financial reporting (NFR) practices of Hungarian listed public interest entities for 2016–2018 in terms of the required disclosure content based on the
Voluntary versus mandatory non-financial disclosure
The recent European Union Directive 95/2014 enforced a radical shift from voluntary to mandatory disclosure of non-financial information. Given radical changes in reporting practices, there is an


Does Integrated Reporting Matter to the Capital Market?
Integrated reporting (IR) is an emerging international corporate reporting initiative arising to address, inter alia, the limitations of the current corporate reporting suite which are commonly
Saying More with Less? Disclosure Conciseness, Completeness and Balance in Integrated Reports
The Integrated Reporting Framework of 2013 represents the latest international attempt to connect a firm’s financial and sustainability (i.e., environmental, social and governance) performance in one
Integrated reporting in South Africa: some initial evidence
Purpose – This study aims to examine whether the integrated reports prepared in accordance with the King III Code of corporate governance regulation are providing the information intended of
Non-financial Reporting
  • B. Hannigan
  • Business
    Transparency of Stock Corporations in Europe
  • 2019
Non-financial or sustainability reporting: the practice of measuring, disclosing and being accountable to internal and external stakeholders for organisational performance towards the goal of
Determinants and Economic Consequences of Non-financial Disclosure Quality
Abstract This paper examines the determinants and economic consequences of non-financial disclosure quality, which is measured according to the ratings of corporate social responsibility (CSR)
Corporate Sustainable Development: is ‘Integrated Reporting’ a Legitimation Strategy?
In the field of sustainability reporting (SR), the so-called ‘integrated report’ (IR) is gaining momentum. In spite of its voluntary nature, a growing number of firms are adopting IR by participating