The drivers of nonfinancial disclosure quality: A systematic literature review analysis

被引：1

作者：

Latella, Pasquale ^{[1
]}

Veltri, Stefania ^{[1
]}

机构：

[1] Univ Calabria, Dept Business Adm & Law, Bldg 3C Ponte P Bucci, I-87036 Arcavacata Di Rende, Cosenza, Italy

来源：

CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT | 2024年 / 31卷 / 06期

关键词：

bibliographic analysis (BA); drivers; manual content analysis (MCA); nonfinancial disclosure quality (NFDQ); research clusters; systematic literature review (SLR); systematic literature review analysis (SLRA); CORPORATE SOCIAL-RESPONSIBILITY; VOLUNTARY ENVIRONMENTAL DISCLOSURES; SUSTAINABILITY REPORTING EVIDENCE; STAKEHOLDER ENGAGEMENT; IMPRESSION MANAGEMENT; GOVERNANCE; DETERMINANTS; PERFORMANCE; INFORMATION; AUDIT;

D O I：

10.1002/csr.2880

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study aims to analyze the current state of research on the determinants of nonfinancial disclosure quality (NFDQ). The systematic literature review analysis applied in the study is based on the systematic literature review principles, and on bibliographic analysis and manual content analysis instruments to highlight the key factors that have been studied for their impact on NFDQ. These factors include firm-related drivers (i.e., ESG-related drivers and other firm-related drivers), the characteristics of nonfinancial reports, (assurance, type of report, and sustainability guidelines) and country level determinants (nonfinancial regulation). In addition to summarizing the current state of knowledge, this study identifies gaps in the existing literature and offers valuable suggestions for future research directions.

引用

页码：5524 / 5542

页数：19

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