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The Relationship between Non-Financial Reporting Parameters and Financial Performance, a Literature Review

Author

Listed:
  • Bianca Ioana Patrinjan

    (“1st of December 1918” University of Alba Iulia, Romania)

  • Aurel-Constantin Lupu

    (“1st of December 1918” University of Alba Iulia, Romania)

  • Oana Raluca Ivan

    (“1st of December 1918” University of Alba Iulia, Romania)

Abstract

This literature review explores the intricate relationship between non-financial reporting parameters and financial performance. As stakeholders increasingly demand transparency and accountability, non-financial metrics such as environmental, social, and governance (ESG) factors have gained prominence. This review synthesizes existing research to understand how these parameters influence financial outcomes. Key findings suggest that robust non-financial reporting can enhance corporate reputation, investor confidence, and operational efficiency, ultimately leading to improved financial performance. However, the impact varies across industries and regions, highlighting the need for standardized reporting frameworks. This article contributes to the ongoing discourse by identifying gaps in current research and suggesting directions for future studies to better comprehend the dynamics between non-financial disclosures and financial success.

Suggested Citation

  • Bianca Ioana Patrinjan & Aurel-Constantin Lupu & Oana Raluca Ivan, 2024. "The Relationship between Non-Financial Reporting Parameters and Financial Performance, a Literature Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 631-634, December.
    • Handle: RePEc:ovi:oviste:v:xxiv:y:2024:i:2:p:631-634
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    More about this item

    Keywords

    literature review; non-financial reporting; financial performance;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • 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
    • C83 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Survey Methods; Sampling Methods
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance

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