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Mandatory Disclosure of Non-financial Information: A Structured Literature Review

In: Accounting, Accountability and Society

Author

Listed:
  • Fabio Fortuna

    (Niccolò Cusano University)

  • Silvia Testarmata

    (Niccolò Cusano University)

  • Silvia Sergiacomi

    (Niccolò Cusano University)

  • Mirella Ciaburri

    (Niccolò Cusano University)

Abstract

This study reviews the emerging field of mandatory disclosure of non-financial information ( ) to develop insights into how research is developing, to offer a critique of the research to date, and to outline future research opportunities. The authors find that most published research presents normative arguments for and there is little research examining practice. Thus, the authors call for more research that critiques ’s rhetoric and practice. This study offers an insightful critique into an emerging accounting issue and widespread business practice. The research findings provide insights into future research needs on .

Suggested Citation

  • Fabio Fortuna & Silvia Testarmata & Silvia Sergiacomi & Mirella Ciaburri, 2020. "Mandatory Disclosure of Non-financial Information: A Structured Literature Review," CSR, Sustainability, Ethics & Governance, in: Mara Del Baldo & Jesse Dillard & Maria-Gabriella Baldarelli & Massimo Ciambotti (ed.), Accounting, Accountability and Society, pages 95-128, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-41142-8_6
    DOI: 10.1007/978-3-030-41142-8_6
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    Citations

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    Cited by:

    1. Mark Anthony Camilleri, 2022. "The rationale for ISO 14001 certification: A systematic review and a cost–benefit analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(4), pages 1067-1083, July.
    2. Nurul Jannah Mustafa Khan & Hasani Mohd Ali, 2023. "Regulations on Non-Financial Disclosure in Corporate Reporting: A Thematic Review," Sustainability, MDPI, vol. 15(3), pages 1-23, February.
    3. Cecília Carmo & Cristiana Ribeiro, 2022. "Mandatory Non-Financial Information Disclosure under European Directive 95/2014/EU: Evidence from Portuguese Listed Companies," Sustainability, MDPI, vol. 14(8), pages 1-23, April.

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