Nonfinancial reporting in family firms: A systematic review and agenda for future research

被引：14
作者：
Brunelli, Sofia [1 ,2 ]
Sciascia, Salvatore [1 ,2 ]
Bau, Massimo [2 ]
机构：
[1] Cattaneo Univ LIUC, FABULA Family Business Lab, Castellanza, VA, Italy
[2] Jonkoping Int Business Sch JIBS, Ctr Family Entrepreneurship & Ownership CeFEO, Jonkoping, Sweden
来源：
BUSINESS STRATEGY AND THE ENVIRONMENT | 2024年 / 33卷 / 02期
关键词：
family business; integrated reporting; literature review; nonfinancial reporting; CORPORATE SOCIAL-RESPONSIBILITY; SOCIOEMOTIONAL WEALTH; MARKET VALUE; STAKEHOLDER ENGAGEMENT; INFORMATION ASYMMETRY; EMPIRICAL-EVIDENCE; SUSTAINABILITY; DISCLOSURE; OWNERSHIP; GOVERNANCE;
D O I：
10.1002/bse.3484
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper offers a systematic review of the literature on nonfinancial reporting in family firms, which has substantially grown in recent years. We identified and analyzed 74 articles published between 2002 and 2023. The work contributes to the domains of nonfinancial reporting and family business by providing an integrative and critical overview of the literature and by identifying future research avenues. We conclude by offering practical implications for managers, consultants, and policymakers.
引用
收藏
页码：162 / 179
页数：18
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