Research Status on Non-financial Information Disclosure

Run Shi ()
Additional contact information
Run Shi: Jiangsu Normal University, School of Business

A chapter in Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025), 2025, pp 256-261 from Springer

Abstract: Abstract In recent years, non-financial information disclosure has emerged as a critical focus in corporate governance research. Studies from 2018 to 2023 reveal that disclosure motivations are dual-faceted, combining voluntary strategic initiatives with mandatory regulatory compliance, while their economic consequences manifest multidimensional impacts on market performance and stakeholder trust. Furthermore, institutional environments, particularly corporate governance structures and policy frameworks, significantly moderate disclosure quality by shaping accountability mechanisms and transparency standards. Although creditor protection has been increasingly linked to enhanced disclosure practices, existing research faces three key limitations: insufficient localization of theoretical frameworks in diverse institutional contexts, limited longitudinal analysis of long-term effects, and underdeveloped exploration of technology-enabled disclosure pathways. Notably, the interplay between digital transformation and disclosure dynamics remains underexamined despite its growing relevance. To address these gaps, future research should prioritize context-specific investigations, particularly within China’s unique institutional landscape, where state-market dynamics and dig-italization policies create distinct challenges and opportunities. Additionally, integrating emerging technologies like AI and blockchain into disclosure frameworks warrants systematic exploration to understand their role in optimizing information accuracy and stakeholder engagement. By bridging these theoretical and practical dimensions, scholars can better inform policy design and corporate strategies, ultimately fostering sustainable value creation through adaptive, evidence-based disclosure practices.

Keywords: Non-financial Information Disclosure; ESG Information Disclosure; Institutional Optimization (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-874-5_32

Ordering information: This item can be ordered from
http://www.springer.com/9789464638745

DOI: 10.2991/978-94-6463-874-5_32

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().