Bibliometric Analysis of the Literature on Reporting Non-Financial Information in Emerging Economy Countries

Aurel-Constantin Lupu () and Oana Raluca Ivan ()
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Aurel-Constantin Lupu: “1st of December 1918” University of Alba Iulia, Romania
Oana Raluca Ivan: “1st of December 1918” University of Alba Iulia, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 2, 740-744

Abstract: Non-financial information has become crucial for reporting corporate social responsibility in the European Union (EU) and not only in the EU, the meaning of the term "non-financial information" is not clearly defined. This term has been used by various reporting models and standards in recent decades, encouraging different interpretations encompassing contextual narrative information about information about intangible assets and intellectual capital, environmental, social and governance issues. Thus, the meaning of the term "non-financial information" can be contextually or geographically dependent, and often its interpretation most likely depends on the perception of the sender of the information (preparator) and receiver (interested party). Non-financial information includes an overview of issues related to environmental and social impacts and policies of the company. The purpose of this paper is to to find out the interest evolution within the emerging economies.

Keywords: bibliometric analysis; emerging economies; non-financial reporting (search for similar items in EconPapers)
JEL-codes: O00 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:740-744

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