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All Journal International Research Journal of Business Studies
Khan, Muzammal Ahmad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Non-Financial Reporting Research in Developed and Developing Countries Khan, Muzammal Ahmad; Chinnasamy, Jayakumar
International Research Journal of Business Studies Vol. 15 No. 2 (2022): August - November 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.2.143-165

Abstract

Non-financial reporting is a disclosure of a company’s social, environmental, and human rights information. It is also known as environmental, social, and governance information. This study attempts to assess the main content and future research suggestions reported in previous non-financial reporting studies and aims to offer recommendations for future research. Nine major databases over a decade (2005-2016) were explored using specific keywords, 183 articles were identified to be exclusively dealt with non-financial reporting in both developed and developing nations. The finding indicates that there is a variation in the content focusing on the non-financial reporting research in both developed and developing countries. Several selected articles have recommended that further research be focus on the in-depth qualitative inquiries in the field to better support the practice of non-financial reporting.
Co-Authors Chinnasamy, Jayakumar