Background Recent years have seen the wide adoption of non-financial reports by firms.
The disclosure of non-financial information has come in response to pressures from …

This study adopts an innovative, holistic research approach based on fuzzy set qualitative
comparative analysis (fs‐QCA) to deeply delve into national cultural dimensions' role in …

The relationship between non-financial reporting quality (NFRQ) and various company-level
factors has been studied extensively, considering the mandatory requirements applicable …

Purpose This article investigates the quality of stakeholder engagement (SE) process
disclosure in the context of non-financial reporting (NFR) introduced by Directive …

The fight against climate change and the energy transition requires significant business
transformations and changes. In this sense, the information that companies report on their …

Purpose State-owned enterprises (SOEs) are tools in the hands of governments for the
pursuit of their political agendas. This feature is driving accounting scholars' attention to …

Purpose The growing interest in sustainability reporting by management scholars is leading
to new research fields. Among the different actors involved in non-financial disclosures …

Purpose This study aims to examine how different combinations of firm determinants
enhance environmental reporting (ER) in New Zealand. Design/methodology/approach This …

This paper presents a systematic literature review (SLR) exploring the relationship between
institutional investors and corporate social responsibility reporting (CSRR) within accounting …

This study explores the factors that may explain the readability of non-financial information
(NFI) disclosure through the interpretive lens of legitimacy theory. In particular, it investigates …