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Exploring Non-Financial Information Research
2022The disclosure of non-financial information by companies in their annual reports is becoming increasingly important due to its interest for stakeholders' decision-making. This chapter aims to map research articles that have addressed the study of non-financial information in the last 20 years and have been published in journals indexed in the Web of ...
Estefanía Palazuelos +2 more
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Tax information in non-financial corporate reporting
International Accounting, 2023Subject. This article deals with the issues of disclosure of sustainable development as a direction of modern corporate non-financial reporting, which provides an assessment of the implementation of the corporation's strategy in terms of economic, environmental and social aspects of activities. Objectives.
Natal'ya G. SAPOZHNIKOVA +2 more
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Non-financial information and company market value
MANAGEMENT CONTROL, 2022Directive 2014/95/EU and the recent importance of the social and environmental sustainability topic have increased the interest of scholars, practitioners, investors, and other stakeholders in nonfinancial information aspects. This article examines the impact that the level of disclosure of nonfinancial information, as dictated by the European Union ...
Matteo Pozzoli, Raffaele Marcello
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Theories in Integrated Reporting and Non-financial Information Research
2022The main aim of this contribution is to identify the theories most frequently adopted in the field of IR research and to highlight the circumstances in which these theories have been applied. This investigation is useful from different perspectives. It represents a guide for business administration and accounting researchers who want to investigate IR,
Mancini, Daniela +3 more
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European SMEs and non-financial information on sustainability
International Journal of Sustainable Development & World Ecology, 2021The goal of this paper is to study non-financial information disclosed by European SMEs as a way to identify sustainability risks.We analyze a sample of all the voluntary non-financial reports disc...
Esther Ortiz-Martínez +1 more
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Sustainability and non-financial information
2023This chapter aims to promote the main meaning of sustainability reporting reveaing its strategic role in showing non-financial information reported and disclosed to stakeholders. Through a descriptive approach, this chapter presents the analysis of key issues in developing sustainability reports, its definition in the European scene as well as the ...
Lombardi Rosa, Principale Salvatore
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The Reporting of Non-Financial Information by SMEs
2022Until now, small and medium enterprises (SMEs) have largely been left out of non-financial information (NFI) disclosures. However, this will change significantly with the Non-Financial Reporting Directive. This chapter analyses the stakeholders' perspective about three core aspects related to this: the usefulness of a simplified NFI standard and/or ...
Fábio Albuquerque +3 more
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