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Non-financial information reporting: literature review in a bibliometric examination

Author

Listed:
  • Adelina Fometescu

    (West University of Timisoara, Timisoara, Romania)

  • Camelia-Daniela Hațegan

    (West University of Timisoara, Timisoara, Romania)

Abstract

This paper provides a detailed perspective on trends and developments in non-financial reporting research. Several significant aspects are highlighted that reflect the increasing importance given to this topic in the academic community and business practices. The analysis involved a bibliometric examination of a selection of more than 700 papers from papers indexed in the Web of Science database- Clarivate Analytics over 20 years from 2002 to the end of 2022 using the VOSviewer software. The results indicate a significant increase in interest in ESG (Environmental, Social, and Governance) reporting. This trend is consistent with the changes observed in the business environment, where companies recognize their responsibility to manage issues related to the environment, society and governance. The analysis highlights the increased impact of regulations and standards in the field of non-financial reporting. Directives and regulations issued by regulatory authorities and international bodies have helped establish a coherent framework for companies. There is a tendency to integrate non-financial information with traditional financial reporting. This demonstrates the companies’ effort to provide a complete and balanced picture of their performance. We are seeing an increase in requests from companies for assurance and third-party verification of non-financial reporting. This contributes to increasing credibility and trust in the information provided.

Suggested Citation

  • Adelina Fometescu & Camelia-Daniela Hațegan, 2023. "Non-financial information reporting: literature review in a bibliometric examination," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 67-80, December.
    • Handle: RePEc:fst:rfsisf:v:15-special-december:y:2023:i:8:p:67-80
    DOI: 10.55654/JFS.2023.SP.18
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    non-financial; reporting; bibliometric; performance. Journal: Journal of Financial Studies;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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