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

被引：3
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
收藏
页码：5524 / 5542
页数：19
相关论文
共 129 条
[21]   Factors Associated with the Social and Environmental Reporting of Australian Companies [J].
Bhattacharyya, Asit .
AUSTRALASIAN ACCOUNTING BUSINESS AND FINANCE JOURNAL, 2014, 8 (01) :25-50
[22]   A bibliometric review of corporate environmental disclosure literature [J].
Bilal ;
Gerged, Ali Meftah ;
Arslan, Hafiz Muhammad ;
Abbas, Ali ;
Chen, Songsheng ;
Manzoor, Shahid .
JOURNAL OF ACCOUNTING LITERATURE, 2024, 46 (02) :214-237
[23]   Assessing and Improving the Quality of Sustainability Reports: The Auditors' Perspective [J].
Boiral, Olivier ;
Heras-Saizarbitoria, Inaki ;
Brotherton, Marie-Christine .
JOURNAL OF BUSINESS ETHICS, 2019, 155 (03) :703-721
[24]   Water governance disclosure: the role of integrated reporting in the food, beverage and tobacco industry [J].
Botha, Martin ;
Oberholzer, Merwe ;
Middelberg, Susanna Levina .
MEDITARI ACCOUNTANCY RESEARCH, 2022, 30 (07) :256-279
[25]  
Brammer S., 2008, BUS STRATEG ENVIRON, V17, P120, DOI DOI 10.1002/BSE.506
[26]   Voluntary environmental disclosures by large UK companies [J].
Brammer, Stephen ;
Pavelin, Stephen .
JOURNAL OF BUSINESS FINANCE & ACCOUNTING, 2006, 33 (7-8) :1168-1188
[27]   Sustainable development disclosure: Environmental, social, and governance reporting and gender diversity in the audit committee [J].
Bravo, Francisco ;
Reguera-Alvarado, Nuria .
BUSINESS STRATEGY AND THE ENVIRONMENT, 2019, 28 (02) :418-429
[28]   Digitalization and business models: Where are we going? A science map of the field [J].
Caputo, Andrea ;
Pizzi, Simone ;
Pellegrini, Massimiliano M. ;
Dabic, Marina .
JOURNAL OF BUSINESS RESEARCH, 2021, 123 :489-501
[29]   The quality of SMEs stakeholder communication during strategic crises: The case of Italian unlisted SMEs [J].
Cardoni, Andrea ;
Kiseleva, Evgeniia ;
Bellucci, Andrea .
BUSINESS STRATEGY AND THE ENVIRONMENT, 2023, 32 (06) :3292-3308
[30]   Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality? [J].
Carungu, Jonida ;
Di Pietra, Roberto ;
Molinari, Matteo .
MEDITARI ACCOUNTANCY RESEARCH, 2021, 29 (03) :449-476
12345678910