Non-Financial Reporting Research in Developed and Developing Countries

Muzammal Ahmad Khan (School of Business & Creative Industries, University of the West of Scotland, George St, Paisley PA1 2BE, Great Britain, United Kingdom)
Jayakumar Chinnasamy (School of Education & Social Sciences, University of the West of Scotland, University Avenue KA8 0SX Ayr, United Kingdom)

International Research Journal of Business Studies (E-Journal)
Vol 15, No 2 (2022): August - November 2022

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, and 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 non-financial reporting research in both developed and developing countries. Several selected articles have recommended that further research be focused on in-depth qualitative inquiries in the field to better support the practice of non-financial reporting.